Law: Customs Act, 1969

Section: 208(1),209,209(3)

Customs Act (IV of 1969)--- ----S.209---Petitioner, a Clearing Agent, assailed demand notice issued by Assistant Collector of Customs towards short recovery of surcharge on importation of an old car--- Liability of principal and agents---Scope---Held; unless there was an allegation against the Clearing Agent for having committed any willful act, negligence or default, he could not be held liable for payment of duty and tax not levied or short-levied or erroneously refunded to the importer---Demand notice issued to the Clearing Agent was without lawful authority, which was set aside---Constitutional petition was allowed. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, J.--- Through instant petition, petitioner, who is a clearing agent, has impugned a demand notice dated 18.02.2014 issued by the Assistant Collector of Customs, MCCA-Group-VII, towards short recovery of surcharge amounting to Rs.94184/- on importation of one unit old and used Suzuki Alto Car bearing Chasis No.HA24S-636985, Model 2009 vide GD Machine No.9686 dated 23.09.2013 IGM No.70 dated 13.09.2013 Index No.18, which according to learned counsel for petitioner, has been issued in violation of law, without proper adjudication or providing any opportunity of being heard to the petitioner. It has been contended by the learned counsel for petitioner that impugned demand notice, even otherwise, cannot be issued against the petitioner, who is a clearing agent and has not committed any violation of the provisions of the Customs Act, 1969 or the license issued to the petitioner as a clearing agent, whereas, according to learned counsel, the liability, if any, towards custom duties, taxes or surcharge, is to be recovered from the importer and not from the clearing agent. Learned counsel for the petitioner has referred to the proviso of subsection (3) of Section 209 of the Customs Act, 1969, which according to learned counsel, provides that where any duty is not levied or is short-levied or erroneously refunded on account of any reason other than willful act, negligence or default of the agent, the same cannot be recovered from the agent and the same is only recoverable from the importer in accordance with law.…

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