Customs Appellate Tribunal reserves judgment in appeal by clearing agent
KARACHI: The Special Customs Appellate Tribunal comprising chairman Manzoor Hussain and Zulfiqar Kazmi, Member Technical II on Wednesday reserved order in an appeal filed by a clearing agent who was penalized for alleged misuse of SRO 1125 of 2011.
Zia-ul-Hassan advocate represented the appellant Four Star Corporation before the tribunal. He said that appellant was show caused and then slapped with a penalty of rupees 100,000 on ground that manufacturing unit of the beneficiary of the SRO cited above was not in existence.
The counsel submitted that goods were cleared and the notice was served post clearance. He further contended that benefit was not misused by the appellant as when the GD was filed, the appellant was on the list of ‘active tax payers’. The role of the clearing agent is very limited and hence penalizing him was beyond the jurisdiction, Zia-ul-Hassan advocate contended praying to the court to declare the penalty imposed upon the clearing agent in excess of powers conferred under the Customs Act 1969.