Law: Customs Act, 1969

Section: 16

Customs Act (IV of 1969)---Ss. 16 & 202---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Power to prohibit or restrict importation and exportation of goods---Penalty---Imposition of personal penalties without issuing show-cause notices to clearing agent and without confirming and establishing the charge of mis-declaration of PCT heading with collusion of the importers---Validity---Notices were issued in the name of the importers and only copies of such notices were endorsed to the clearing agent---Show-cause notice clearly showed that charge of violation of S.16 of Customs Act, 1969 was levelled against the importers only---Although it had been stated by the Department that incorrect PCT heading was declared in the bills of entry in collusion with the importers, no evidence to this effect had been produced nor was any mention of collusion made in the order---Show-cause notice was issued to and the charge of contravention of law was made against the importers and the clearing agent had been penalized without being charged of any violation of the Customs Act, 1969---Proper show-cause notice briefly stating the facts of the case, the offence committed and the evidence on which offence was based should have been issued to the clearing agent before imposing a penalty on him---Decision td impose the penalty held was arbitrary and without lawful authority and clearly amounted to maladministration and imposition of penalty was illegal---Federal Tax Ombudsman recommended that the Collector of Customs (Adjudication) to remit the penalties to the complainants. FINDINGS/DECISION Messrs Muhammadi Clearing Corporation, Karachi, have filed this complaint against the Customs Department for imposition of personal penalties without issuing show-cause notices and without confirming and establishing the charge of mis-declaration against them. They stated that they had tiled two bills of entry on behalf of the importers Messrs Muhammad Aslam & Sons, Lahore and prepared the documents showing the description of goods, PCT heading number, quantity, value, rates of duty, sales tax and income tax and amounts for duty and taxes. It was clearly…

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