Law: Customs Act, 1969

Section: 2(s),32(1),32(2),32(A),79,121,127,128,12 9,192,209

Law: Customs Rules, 2001

Section: 470,471,472,473,474,475,476,477,478,479, 480,481,482,483,484,600(vi)

(a) Customs Act (IV of 1969)--- ----Ss.2(s), 32(1), 32(2), 32(A), 79, 121, 127, 128, 129, 192 & 209---Customs Rules, 2001, Rr. 470 to 484 & 600(vi)---Pak-Afghan Transit Trade Agreement, 1965---Smuggling---Misappropriation of goods---Different goods cleared through different goods declarations were checked, loaded on the National Logistic Cell---Containers were sealed in presence of Customs authorities, clearing agents, drivers, co-drivers, conductors and other concerned---Consignments were handed over to National Logistic Cell who were legally bound to ensure safe and secure transportation unto the destination because it was the sole responsibility of the National Carrier to safely transit the goods across Pakistan through designated routes i.e. either via Spin-Boldak (Chaman) or the Torkham borders---Verification from data provided by the Afghanistan Government revealed that all the consignments did not cross over into Afghanistan giving prima facie evidence to the fact that goods were pilfered, misappropriated/smuggled enroute and disposed of in Pakistan by the National Logistic Cell in league with importers and border clearing agents---Declarations statements and documents submitted to customs at the port of clearance and thereafter for the transit consignment were incorrect and false, designed to serve the mere purpose of conceiving and committing the fraudulent activity of smuggling and revenue theft in the garb of transit cargo---Revenue alleged that National Logistic Cell the authorized carrier, had actively facilitated smuggling and fraud in violation of their undertaking for safe transportation of the goods---Carrier, importers and agents had jointly and severally pilfered/smuggled and disposed of the goods in Pakistan in gross violation of the provisions of law and defrauding the Government exchequer of the legitimate duties and taxes---Appellant, National Logistic Cell, contended that National Logistic Cell was not legally, morally or contractually bound to transit goods from Chaman to Afghanistan---No evidence of any violation of Rules had been laid against the appellant---National Logistic Cell could not be held liable on mere presumption…