Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss. 32 & 161(1)(14)---Qanun-e-Shandat (10 of 1984)---Customs Clearing Agents Rules, 2001 Rr. 105, 106 & 107---S.R.O. 487(I)/2007 dated 18-8-2007---Untrue statement, error, etc.---Clearing agent---Mis�declaration of goods and attempt to clear foreign origin mobile phones and accessories without payment of duty/taxes fraudulently under the garb of `calcium carbonate'---Adjudicating Officer concluded that the offence against the Clearing Agent had been established, his clearing agency licence was liable to be cancellation but taking a lenient view on account of his cooperation with the Customs Authorities for providing important leads towards the offenders, a penalty was imposed for failing to exercise due diligence in performance of his duties with the warning to improve his working performance with the customs department---Validity---No clear cut finding of involvement of appellant in the commission of offence had been adjudged while passing the order that the appellant was involved intentionally with the business of importer and even no direct or documentary evidence was brought by the Department against the appellant at the time of adjudication, but conduct of the appellant was appreciated on the given cooperation towards the importer---Unless collusion, intentional fraud, mens rea or active connivance was proved against the appellant/agent, or solid evidence had been brought or the charge or allegations were proved according to the provisions of Qanun-e-Shahadat Order, 1984, until then he was absolved from any liability, responsibility and could not be penalized, punished, held responsible and charged on the assumed act of connivance and mis-declaration---No clear cut finding of involvement had been observed against the appellant in the order nor any evidence was brought on the record against the appellant on the collusion or connivance by the department, but the charge was made only on the assumed collusion and connivance with the importer---Charged levelled, against the appellant was not legal, justifiable and sustainable in the eyes of law. Ports Ways Custom House Agent and another v. Collector of Customs and another 2002 YLR…

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