KARACHI: Customs Appellate Tribunal has ordered outright confiscation of a liquor consignment, which was imported by M/s ISAF forces in Afghanistan, but the consignment could not reach its destination as the clearing agent and bonded carrier attempted to consume the goods in Pakistan.

M/s ISAF forces in Afghanistan had imported the consignment said to contain various beverages in transit to Afghanistan and filed the Goods Declaration through their authorized agent M/s Qamar Trading Company seeking clearance against the authority letter/undertaking of Embassy of Italy in Islamabad.

M/s Usman Logistics a bonded carrier was authorized by M/s NLC to transport the subject container. The consignment was accordingly cleared. The Consulate/embassy or their authorized representative i.e. clearing agent and bonded carrier were under obligation to submit cros border certificate within 15 days of crossing border of the goods.

However, no such certificate was ever produced before customs, neither any information was communicated to Directorate General of Transit Trade regarding non submission of cross border certificate.

Directorate General issued notice to clearing agent M/s Qamar Trading Company which confirmed that the goods had not yet reached its destination for the reason that the importer (ISAF) was unwilling to receive the container due to heavy demurrage and the container was left at border yard of Pakistan. The container was then located and goods were found to be as per the declaration.

It is established that clearing agent M/s Qamar Trading Company and bonded carrier M/s Usman Logistics in connivance with each other to retain the container illegally concealed the facts for a long time in an attempt to pilfer the same and consume the cargo in Pakistan.

M/s NLC took full responsibility about the safety of goods and to comply with all customs formalities and procedures while permitting the bonded carrier for safe transportation of the container, however they had failed to fulfill their  responsibilities.

The Customs Adjudication established the charges against M/s NLC and M/s Usman Logistics for failing to fulfill their responsibility and a penalty of Rs250,000 each was imposed upon them. However, since the goods had  been found intact, no order as to the recovery of duty and taxes were made.

Directorate General of Customs Adjudication approached Appellate Tribunal against the order-in-original. Tribunal comprising Nazim Saleem and Tahir Zia after detailed deliberations of the case ordered outright confiscation of the consignment however the penalties was not raised.