Law: Customs Act, 1969

Section: 32,121

Customs Act (IV of 1969)-- --Ss.32 121--Mis-declaration--Transshipment of goods without payment of duty--Scope--Respondent imported Wax Granules and filed transshipment goods declaration for transportation of the consignment--Examination of the consignment, carried out after obtaining necessary approval, revealed that the goods were betel nuts-- Clearing Agent was also the bonded carrier for transportation of the consignment--Department alleged deliberate mis-declaration for replacement of goods en route to the final destination-- Validity--Betel nuts were recovered from the consignment of the importer-- Consignment was transshipment consignment for which proper goods declaration was to be filed at actual port--Appellate Tribunal ordered for outright confiscation of betel nuts and held that since proper goods declaration was not filed by importer, therefore, no penal action was required to be taken in respect of importer, bonded carrier and Clearing Agent. respect of importer, bonded carrier and Clearing Agent. JUDGMENT SYED SARDAR HUSSAIN SHAH, CHAIRMAN/MEMBER JUDICIAL:---.--- This order will dispose off Customs Appeals Nos.K-290- K-295 of 2019 filed by the Collector of Customs, MCC, Port Muhammad Bin Qasim, Karachi, against Order-in-Original No. 656/2018-19 dated 08.01.2019, 657/2018-19 dated 08.01.2019, and No. 736/2018-19 dated 29.01.2019, passed by the Collector of Customs (Adjudication-I), Customs House, Karachi. 2. The instant appeals were dismissed due to non-prosecution on 22.05.2019. The same were restored on 11.07.2019 and heard on merits. 3. Since these six (06) appeals are based on similar facts and question of law, therefore, it is needless to reproduce facts of each case separately, hence for reference the fact of Appeal No.K-290/2019 are taken into consideration and decision, wherein, brief facts of the case as reported by MCC-Port Qasim, Karachi vide Contravention Report enclosed with their letter No.S1/Misc/06/2018/PQ-CIU dated 13.11.2018 are that a credible information was received in CIU that M/s. Balochistan Enterprises, Karachi would smuggle a consignment of “Betel Nuts” from Jebel Ali, UAE in the garb of “Wax granules” and would also…

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