SEA KING SHIPPING AGENCIES vs ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII) MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT art — 2022 PTD 410 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 410 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: SEA KING SHIPPING AGENCIES vs ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII) MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT art
Subject matter: Tax & Customs
Provisions referred to: S. 209---C

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

SEA KING SHIPPING AGENCIES VS ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII) MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT art.199---Customs act (IV of 1969), S.209---Constitutional petition---Liability of principal and agents---Clearing agent, responsibility of---Scope---Petitioner, a clearing agent, challenged notice issued for the recovery of duties and taxes as assessed by the customs authorities---Validity---Recovery was required to be made from importer, even in terms of the impugned notice---No evidence was available on record from which it could even remotely be presumed that there was any kind of connivance between petitioner and the importer or that the petitioner had acted as ostensible importer---High Court observed that in absence of any determination against the petitioner, notice for recovery of outstanding duties and taxes against the petitioner was unlawful---Constitution petition was allowed.

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