KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Abdul Malik Gaddi, on Wednesday part heard a Special Custom Reference Application filed by a clearing agent pertaining to ‘responsibility of a clearing, forwarding agent ‘ in case if principal or importer resorts to tax evasion or commits any other violation.
New Allied Agencies filed the SCRA citing the Collectorate of Customs. Model Customs Collectorate, Appraisement (MCCA) as respondent. The applicant submitted that as a clearing agent, the company provided service to the importer HRL-CCPG-JV, Lahore which imported Hot Rolled Steel Plates from China.
Filing the Goods Declaration (GD), the importer claimed exemption from Custom Duty and other taxes under serial number 12 0f SRO 515 (1) 2006 as consignee was awarded contract for rehabilitation of 22 MW Jabbah Hydroelectric Power Project, Jabbah, Malakand.
The consignment was released provisionally after recovery of custom duty etc at a rate of 5 per cent and secured through postdated cheques. Later the cheque was dishonored. The Customs then took action and imposed a penalty of rupees 200,000 upon the applicant/clearing agent.
The applicant moved the tribunal which reduced the penalty to rupees 50,000. The applicant then moved the instant SCRA.
The bench today heard arguments by the counsel for petitioner and later put of further hearing till Sept 09.