Law: Customs Act, 1969

Section: 13

Customs Act (IV of 1969)--S. 13(3)---Power to license private bonded warehouses---Non-renewal of licence---Licence was cancelled and establishment charges were ordered to be recovered on the ground that neither the appellant applied for renewal of licence nor paid establishment charges---Validity---No mandatory provision existed in the Customs Act, 1969 by which the licence holders were bound to renew the licence and to pay establishment charges if their licenses had expired---Department failed to show that even after expiry of their licence the appellant was receiving the goods for its private bonded Warehouse---Appellant having not received the goods at its private bonded Warehouse and for the reason that it had not got the licence renewed which had expired it was not liable to pay the establishment charges as such---Order-in-Original was set aside by the Appellate Tribunal in circumstances. ORDER MRS. KHALIDA YASIN, MEMBER (JUDICIAL-I).---This appeal is directed against the Order-in-Original No. 3 of 2005, dated 9-4-2005 passed by Collector of Customs (Appraisement), Karachi. 2. The brief facts which gave rise to the above said appeal are that the appellant had received a show cause notice, dated 2-3-2005 in which it was alleged that the appellants were holding Customs Private Bonded Warehouse License No.14 of 1980, and they neither applied for renewal of the license since 30-6-1994 nor paid the establishment charges amounting to Rs.1,42,000. The respondent after hearing the case had passed the impugned order and the license was cancelled under section 13(3) of the Customs Act, 1969 and amount of Rs.1,42,000 as establishment charges was ordered to be recovered from the appellant. 3. This appeal is moved on the grounds that the appellant had not applied for the renewal of the license since 30-6-1994 and there is no provision in the Customs Act, 1969 which binds the appellant to obtain renewal or to apply for the renewal. It was stated that establishment charges are not payable as no services of the Custom Authorities were enjoyed by the Appellant and that there is no provision in the Customs Act, 1969 which empowers the respondent to determine 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