Law: Customs Act, 1969

Section: 2

(a) Customs Act (IV of 1969)--Ss. 2(aa), 207, 208 & 209---"Indentor appointed by principal through contract" and "Licensed Agent appointed by Customs Department"---Distinction---Liability of Indentor for violation of provisions of Customs Act, 1969 or rules framed thereunder---Scope---Concept of Indentor not existing in Customs Act, 1969---Principal not bound to appoint Indentor under Ss.207, 208 and 209 of Customs Act, 1969---Office of Indentor being distinct and different from office of Licensed Agent---Business of Licensed Agent would be to interact on behalf of principal with authority of Customs Department---Indentor had no concern with internal business of Customs Department nor legally he could have an access to its affairs---Indentor, if found involved in such violation, could be held responsible for same in his private capacity, but not as an Indentor---Indentor for non-discharging his duty properly could not be penalized under any provisions of Customs Act, 1969---Indentor would not be answerable to any one except to his principal---Papers of consignment received from principal would not be clarified by Indentor for same being the job of Licensed Agent---Principles. Alliance Insurance Co. Ltd. v. Burjorjee & Co: Karachi and others PLD 1977 Kar. 765 ref. (b) Administration of justice--- ----One cannot be penalized under a particular provision of law, unless established that his action falls within mischief of such provision of law. Haji Abdul Razzaq v. Pakistan through Secretary, M/O Finance and others PLD 1974 SC 5 ref. ORDER IFTIKHAR MUHAMMAD CHAUDHRY, C.J.---This appeal is by leave of the Court against the judgment dated 27-2-2003 passed by Lahore High Court in Customs Appeal No.337 of 2001. 2. Precisely stating facts of the case are that appellant acted as indentor on behalf of Messrs Eastman Chemical Company, Switzerland in Pakistan for supply of 306 M.T of acetic anhydride being purchased by Messrs Army Welfare Pharmaceutical (AWP). The delivery whereof was to take place according to following schedule:--- (a) 36.00 MTs in 2 containers (18.00 MTs each) (b) 126.00 MTs in 7 containers (18.00 MTs each) (c) 144.00 MTs in 8 containers (18.00…

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