KARACHI: The Customs Appellate Tribunal, comprising Mohammad Nazim Saleem Member Technical-II and Tahir Zia Member Judicial-II, has struck down the fines and penalties imposed on M/s Waterlink Pakistan Pvt Ltd for pilferage of US Army reverse cargo.
According to details of the case, MCC Preventive seized two containers of US Army Reverse Cargo at Port Qasim and found that the declared contents of the container had been pilfered enroute. M/s Waterlink Pakistan was known to be the bonded carrier. The Customs Adjudication found the bonded carrier and clearing agent responsible of the safe and secure transit of goods and failing in execute their responsibilities, Adjudication penalized the M/s Waterlink Pakistan, which then approached Appellate Tribunal.
After detailed deliberations, the tribunal is of the of the view that the act of Collectorate Preventive to remove the container from the possession of the Collectorate Appraisement in respect of which proceedings were already initiated and were pending was in excess of jurisdiction entrusted upon Collector Preventive.
If there were any leads or information in respect of the said consignment the Collectorate Preventive instead of blowing them away in the present manner, should have shared them with Collectorate Appraisement, which is competent to adjudicate upon and decide the case.
The tribunal established that MCC Preventive Karachi had no jurisdiction to conduct raid within the premises of Port Qasim as such the same is declared to be without jurisdiction and without legal sanctity.
As the order-in-Original was issued consequent to illegal action on the part of MCC Preventive, therefore the same is nullity in the eyes of law. Tribunal vacated the order-in-original and also set aside the fines and penalties imposed therein.