Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss. 32 & 156(1)---Misdeclaration by Clearing Agent---Filing of Bill of Entry by Agent on basis of shipping documents supplied by importer and Pre-shipment Inspection Report---Subsequent examination of container showed undeclared goods---Issuance of show-cause notice to agent---Specific denial by agent of his being involved or in connivance with importer in respect of misdeclaration made---Penalty imposed on agent was struck down in circumstances. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---This Appeal under section 196 of the Customs Act, 1969 is directed against the order, dated 21-5-1999 passed by the Customs, Excise and Sales Tax Appellate Tribunal Karachi Bench in Appeal No. K-205/97, whereby the penalty imposed on the appellant by the Collector (Appraisement) has been upheld by reducing the quantum to Rs.10,000. 2. The question for consideration is whether the appellant as a Clearing Agent made any misdeclaration under section 32 of the Customs Act, 1969, or committed any other offence warranting imposition of penalty. 3. The relevant facts are that appellant Muhammad Sadquain is Proprietor of Clearing and Forwarding Firm under the name and style of "Muslim Brothers". In the normal course of his business, the appellant as an agent of an importing firm Messrs M.S. Associates received the documents for clearance of consignment imported from Singapore, which stately contained Ferro Manganese, vide IGM No.1873/96, Index No.110. The documents contained CRF No.SGSIN-012059/PKOI, dated 21-12-1996 issued by SGS Cotecna Liaison Office Karachi, a Pre-shipment Inspection Company hired by the Federal Government. 4. The consignment was stuffed in a container which was examined by the SGS Company and after satisfaction that the contents of declaration on the shipping documents were correct on the basis of documents supplied by the importer and Pre-Inspection Report issued by SGS, the appellant filed bill of entry. 5. The Appraisement Collectorate Staff relying upon the CRF issued by SGS passed the bill of entry. The duties and taxes assessed were deposited on 28-12-1996. Subsequently, the Custom Authorities received information that the…

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