SEA KING SHIPPING AGENCIES vs ASSISTANT COLLECTOR OF CUSTOMS (GROUP-VII) MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT R — 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 R

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 R.101---Responsibilities of licensee---Scope---Rule 101(e) of Customs Rules, 2001, requires a clearing agent to pay the evaded amount of duties and taxes only in case it is established that the evasion has taken place because of negligence and failure to perform his functions as prescribed under the law and/or because of connivance or wilful act of its employee or permit holder---Similarly, other sub-clauses of R.101 require customs authorities to establish connivance and willful negligence on the part of the clearing agent.

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