| Case ID |
5c8dc55a-208c-4af0-8b3f-6c02316078ec |
| Body |
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| Case Number |
C. No. 54/CU/ATIB of 2009 |
| Decision Date |
Aug 04, 2009 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal Inland Revenue found that the appellant, Messrs Global Service, had not been proven to have committed any wrongdoing beyond the allegations made against them. The tribunal emphasized that without clear evidence of collusion, intentional fraud, or active connivance, the appellant could not be held liable for the mis-declaration of goods. The tribunal noted that the appellant had cooperated with the Customs Authorities, which was acknowledged positively. Consequently, the tribunal set aside the penalty imposed on the appellant, modifying the order to absolve them of any liability as the charges were not substantiated with clear evidence. |
| Summary |
In the case concerning Messrs Global Service, a Customs Clearing Agent, the Appellate Tribunal Inland Revenue reviewed the allegations of mis-declaration of goods. The tribunal scrutinized the claims against the clearing agent and established that there was a lack of direct or documentary evidence supporting the charges. The tribunal highlighted the importance of clear proof in cases involving legal penalties, particularly in customs-related matters. The appellant's cooperation with the Customs Authorities was taken into account, leading to the conclusion that the charges were based on assumptions rather than concrete evidence. The decision reinforces the legal principle that agents cannot be held liable for the actions of their principals unless clear evidence of wrongdoing is present. This case underscores the necessity for transparency and accountability in customs operations and the legal protections afforded to agents acting in good faith. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Customs Department,
Heaven International Traders
|
| Judges |
Hafiz Ahsaaan Ahmad Khokhar
|
| Lawyers |
Muhammad Naeem Qazi,
Faiz Ali,
Pervaiz Awan
|
| Petitioners |
Messrs Global Service (Custom Clearing Agent)
|
| Respondents |
Collector of Customs
|
| Citations |
2009 SLD 678,
2009 PTCL 818,
2010 PTD 996
|
| Other Citations |
2002 YLR 2651,
2003 PTD (Trib.) 2264
|
| Laws Involved |
Customs Act, 1969,
Qanun-e-Shandat (10 of 1984),
Customs Clearing Agents Rules, 2001,
S.R.O. 487(I)/2007
|
| Sections |
32,
161(1)(14),
105,
106,
107
|