Custom Appeal No. K-426 of 2000, decided on 19th August, 2002. Versus Custom Appeal No. K-426 of 2000, decided on 19th August, 2002.

ORDER

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.