COLLECTOR OF CUSTOMS, through Additional Collector of Customs (Adjudication) vs DANISH IQBAL ENTERPRISES, (CHAL-2160), KARACHI Ss — 2022 PTD 656 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 656 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, through Additional Collector of Customs (Adjudication) vs DANISH IQBAL ENTERPRISES, (CHAL-2160), KARACHI Ss
Subject matter: Tax & Customs

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

COLLECTOR OF CUSTOMS, through Additional Collector of Customs (Adjudication) VS DANISH IQBAL ENTERPRISES, (CHAL-2160), KARACHI Ss. 32, 32a & 196---False statements, or error---Fiscal fraud by Clearing agents---Production of "Cross Border Certificates (CBC)" by authorized customs agents---Scope---Question before High Court was whether failure to produce CBCs by respondents who were authorized customs agents, made them liable for pilferage and misappropriation of consignments under Ss. 32 & 32a of Customs act, 1969---Held, that nothing had been placed on record which showed that responsibility was fixed upon respondents/customs agents to manage transportation of containers and obtain CBCs, notwithstanding the fact that such responsibility had been fixed on the NLC, which was the authorized carrier---No justifiable reason therefore existed to issue show-cause notices to respondents for something which they had not been entrusted any responsibility for---Order of appellate Tribunal whereby respondents were held not to be liable to bring CBCs for containers / consignments handled by them, could therefore not be interfered with---Reference was answered accordingly.

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