2003 PLP (Trib (PTD)
N/A
| Citation | 2003 PLP (Trib (PTD) |
| Forum / Court | Customs, Excises and Sales Tax Appellate Tribunal |
| Bench Members | Ms. Yasmin Abbassey, Member (Judicial‑III) and Safdar Ali, Member |
| Parties | N/A |
| Primary Law | Customs Act (IV of 1969)‑‑‑ |
Q1: What are the key laws and sections cited in 2003 PLP (Trib (PTD)?
This judgment primarily cites: Customs Act (IV of 1969)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2003 PLP (Trib (PTD)?
The case was heard and decided by the Customs, Excises and Sales Tax Appellate Tribunal bench comprising: Ms. Yasmin Abbassey, Member (Judicial‑III) and Safdar Ali, Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2003 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- M. Afzal Awan for Appellant.
- Sanaullah Abbasi, D.S. for Respondent.
- Date of hearing: 19th August, 2002.
- SAFDAR ALI MEMBER (TECHNICAL). ‑‑‑The present appeal has been filed by Messrs. Muhammad Hashim Pracha through their Advocate Mr. M. Afzal Awan and is directed against Order‑in‑Original No.68 of 2000, dated 22‑6‑2000 passed by Collector (Appraisement) Karachi.
- 3. At the time of hearing the basic stand taken by Advocate was that the clearing agent was hired for clearing the goods from the port area so he was not responsible for any subsequent disposal by appellant. According to him the said clearing agent operates in Karachi only and since he had no control on the goods when these were out of charge from the port area neither he was required to ensure its safe transportation to Peshawar nor he was required to monitor its arrival at the point of destination. Mr. Sanaullah Abbasi, Departmental Representative did not contradict this stand of the appellant.
Headnotes / Summary
‑‑‑‑S. 32(1) & (2)‑‑‑Untrue statement, error, etc.‑‑‑Clearing agent‑‑ Charge for fraudulent clearance and unauthorized sale of plastic moulding compound and other imported items with the active connivance of clearing agent‑‑‑Imposition of personal penalty on clearing agent‑‑ Validity‑‑‑Since clearing agent, had no control on the goods when these were out of charge from the port area neither he was required to ensure its safe transportation nor he was required to monitor its arrival at the point of destination‑‑‑Charges framed against the clearing agent were not maintainable in the eyes of law as there was no proof regarding involvement of the clearing agent in the whole affair.
Judgment & Decree
Sanaullah Abbasi, D.S. for Respondent. Date of hearing: 19th August, 2002. SAFDAR ALI MEMBER (TECHNICAL). ‑‑‑The present appeal has been filed by Messrs. Muhammad Hashim Pracha through their Advocate Mr. M. Afzal Awan and is directed against Order‑in‑Original No.68 of 2000, dated 22‑6‑2000 passed by Collector (Appraisement) Karachi.
2. The facts of the case in the present appeal are that Messrs Safi Industry, Peshawar were charged for fraudulent clearance and un authorized sale of plastic moulding compound and other imported items with the active connivance of their authorized clearing agent namely Muhammad Hashim Pracha & Sons, Karachi. The present appeal deals with the allegation against the said clearing agent. The case was originally adjudicated by Collector (Appraisement) who upheld the charges for violation of section 32(1) and (2) of Customs Act, 1969 against the clearing agent. A personal penalty of Rs.1 million was imposed on the agent. The present appeal was heard by different dates and finally on 19‑8‑2002.
3. At the time of hearing the basic stand taken by Advocate was that the clearing agent was hired for clearing the goods from the port area so he was not responsible for any subsequent disposal by appellant. According to him the said clearing agent operates in Karachi only and since he had no control on the goods when these were out of charge from the port area neither he was required to ensure its safe transportation to Peshawar nor he was required to monitor its arrival at the point of destination. Mr. Sanaullah Abbasi, Departmental Representative did not contradict this stand of the appellant.
4. Since the respondent's representative also conceded and there is no other proof regarding involvement of the clearing agent in whole affair the charges framed against the appellant are not maintainable in the eyes of law. The appeal is, therefore, allowed to the extent of clearing agent. C.M.A./603/Tax (Trib.) Appeal allowed.