Law: Customs Act, 1969

Section: 202

Law: Customs Rules, 2001

Section: 102

ORDER The Order was passed by Aqeel Ahmed Abbasi, J. - Through instant petition, the petitioner has expressed his grievance against the impugned letter dated 23-4-2014 issued by the Assistant Collector Recovery Officer, Model Collectorate of Customs, Port Mohammad Bin Qasim, Karachi, addressed to the Assistant Collector of Customs (Licensing), Model Collectorate of Customs Appraisement (West), Customs House, Karachi, to block the I.D. of the petitioner i.e. Clearing Agent, on the pretext that since certain importers, who were being represented by the petitioner, have defaulted in payment of duty and taxes. It is contended by the learned counsel for the petitioner that without issuance of any show cause notice or without providing opportunity of being heard the I.D. of the petitioner has been blocked along with other clearing agents on the pretext that since certain amount in respect of duty and taxes is outstanding against the importers, therefore, for the purposes of recovery of such amount the I.D. of the petitioner shall remain blocked. Per learned counsel, there is no legal provision in the Customs Act, 1969 or Rules and Regulations made thereunder, relating to license of the petitioner to carry on his business as a Clearing Forwarding Agent, whereby in case of any default in payment of duty and taxes by some importer, the I.D. of a clearing agent could be blocked or license could be suspended, and that too without issuance of any show cause notice or providing opportunity of being heard. Per learned counsel, no detail regarding the alleged amount of default in respect of duty and taxes by the importers has been provided, whereas, unilateral arbitrary action has been taken by the respondents. Per learned counsel, the Federal Board of Revenue vide letter dated 20.03.2012 issued to all Collectorate of Customs has already directed that the user I.D. or the licence of the clearing forwarding agent may not be blocked/suspended only for the purposes of recovery of outstanding government dues, whereas, legal procedure as provided under Section 202 of the Customs Act and Chapter X1 of Customs Rules, 2001, has to be adopted, which according to learned counsel, has…

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