Law: Customs Act, 1969

Section: 32,79(1),156(1)(10A),156(1)(14),168(1),1 94A(4)

Law: Customs Rules, 2001

Section: 433

Customs Act (IV of 1969)---S.32--Mis-declaration--Liability of Hearing agent--Scope-- Appellate, a clearing agent, was imposed upon a penalty on the allegation that he transmitted Goods Declaration, which he had filed on the strength of the documents supplied by the importer--Nothing contrary to the documents was transmitted--No fault or default was spelt out in the show cause notice--Imposition of penalty on the appellant was not sustainable--Appeal was allowed and the order to the extent of appellant was quashed. 2004 PTD (Trib.) 1324; PLD 1961 SC 237; PLD 1964 SC 410; PLD 1964 SC 536; PLD 1965 SC 90; 1983 SCMR 1208; PLD 1987 SC 304; 1994 SCMR 2232; 2003 SCMR 1505; 2006 SCMR 129; 2006 SCMR 1023; 2013 PTD (Trib.) 353 and 2015 PTD (Trib.) 1422 ref. JAHANZAIB WAHLAH, MEMBER JUDICIAL-III:---.--- Through this order, I intend to dispose off appeal bearing No. K-253/2018 directed against the Orders-in-Original No.224/2017-18 dated 02.02.2018 passed by Additional Collector of Customs, Adjudication-II, Karachi. 2. Briefly facts of the case are that the appellant is a clearing forwarding agent having Custom License CHAL No. 122 and undertake the clearance of consignments of the importers from the ports/terminals defined in Sections 9 and 10 of the Customs Act, 1969 (Act). Messrs Pak Elektron (Pvt.) Ltd., Lahore is one of his client, who supplied the appellant the documents defined in section 2(kka) of the Act for transmitting Goods Declaration (GD) under the provision of Section 79(1) of the Act and Rule 433 of Sub-Chapter III of Chapter XXI of Custom Rules, 2001 (Rules) with the MCC of Appraisement-East for the clearance of Wannate PM-2010 Polymethylene Polyproplene Isocynate (a “Polymeric MDI”). Which filed as per the description and details mentioned in the import documents provided to him and deposited upfront duty and taxes after obtaining pay orders from the importer. Consequent to which GD was numbered as KAPE-126661-17.01.2018, the Customs Computerized System (CCS) thereafter after evaluating the declaration in regards to every aspect including PCT heading passed assessment/clearance order under the provision of Sections 80 and 83 and Rules 438 and 442 of the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492