KARACHI: Three identical custom appeals filed by Cosmos Trading Development (Clearing Agent) against an Order in Appeal were allowed by Customs Appellate Tribunal’s Member Judicial Mazhar Ali Ghallu. The tribunal after a detailed hearing also ordered setting aside Order in Original besides ordering that penalty imposed be remitted in full.
The appellants were represented by Consultant Ghulam Yasin, Rana Sakhawat Ali Advocate appeared for the Intervener while Customs department was represented by Sardar Zafar Hussain.
As per details Messer’s Steel Vision Private Limited filed Goods declaration through customs agent Cosmos Trading Development for consignment of Betel Nuts/Areca Nuts loaded in four containers. The goods were detained for the reason that consignment under test has a high aflatoxin and insects and therefore unfit for human consumption.
Subsequent tests proved that the goods are fit for human consumption. Despite this Collector of Custom (Appeals) without ascertaining the status of goods being fit or unfit for human consumption and without appreciating the role of a clearing agent in clearance of goods, seem premature, unthoughtful and illegal, observed the Member Judicial in its judgment.
The full text of order of the tribunal follows separately.