Law: Customs Act, 1969

Section: 16,18,32(1)(2),32A,79,80,156(1)(9)(14)(1 4A)(43)(43A)(47),178

(a) Customs Act (IV of 1969)--- ----Ss.16 & 18---Show-cause notice to commission agent under machinery provisions of law---Scope---Commission agent/appellant was imposed a penalty--Appeal filed by commission agent before Collector appeals of Customs was dismissed---Contention of the appellant commission agent was that no charge could be levelled against him under machinery provisions of law---Validity---Section 16 of Customs Act, 1969 had delegated power to Federal Board of Revenue for prohibiting or restricting importation and exportation of the goods through a notification---Section 16 of the Customs Act, 1969 was a machinery section and no charge could be invoked under the same---Section 18 of the Customs Act, 1969 was for levy of, exemption from and payment of, customs duties and the powers for the same rested with the Federal Board of Revenue and had no nexus with importer, clearing agent and any other person by invoking machinery section---Impugned order in original and appellate order was set aside---Appeal was allowed. (b) Customs Act (IV of 1969)--- ----Ss.16, 18, 32(1)(2), 32-A, 79, 80, 156(1), (9), (14), (14-A), (43), (43-A), (47) & 178---Show-cause notice to commission agent---Security submitted with the shipping company---Scope---Certain imported goods were fraudulently cleared without payment of customs duties and taxes---Appellant/Commission agent was charged for the fraudulent clearance of imported goods---Contention of the appellant was that he was mere commission agent, who submitted security with shipping company against the container and he had nothing to do with clearance of imported goods---Validity---Sections 32 & 32-A of the Customs Act, 1969 could be invoked on an importer or exporter or clearing agent or any other person who had submitted a declaration to the customs department---Appellant/Commission agent least fell in the category of the person defined as he had not submitted any declaration or statement or any documents, which was false in material particular or concocted, altered, mutilated, false, forged, tampered or counterfeit---Appellant/ Commission agent had submitted security with shipping company against the…

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