SYED SARDAR HUSSAIN SHAH, CHAIRMAN/MEMBER JUDICIAL .----This order will dispose off Customs Appeals Nos.K-290- K-295 of 2019 filed by the Collector of Customs, MCC, Port Muhammad Bin Qasim, Karachi, against Order-in-Original No. 656/2018-19 dated 08.01.2019, 657/2018-19 dated 08.01.2019, and No. 736/2018-19 dated 29.01.2019, passed by the Collector of Customs (Adjudication-I), Customs House, Karachi.
2. The instant appeals were dismissed due to non-prosecution on 22.05.2019. The same were restored on 11.07.2019 and heard on merits.
3. Since these six (06) appeals are based on similar facts and question of law, therefore, it is needless to reproduce facts of each case separately , hence for reference the fact of Appeal No.K-290/2019 are taken into consideration and decision, wherein, brief facts of the case as reported by MCC-Port Qasim, Karachi vide Contravention Report enclosed with their letter No.S1/Misc/06/2018/PQ-CIU dated 13.11.2018 are that a credible information was received in CIU that M/s. Balochistan Enterprises, Karachi would smuggle a consignment of "Betel Nuts" from Jebel Ali, UAE in the garb of "Wax granules" and would also attempt to clear it as a transshipment cargo destined for up country dry port. Scrutiny of transs hipment cargo coming from Jebel Ali, UAE (1x45 Container No. CAXU- 9338878) covered under Goods Declaration No. KPPI-TP-72928 dated 27.03.2018 destined for NLC Dry Port, Quetta at Qasim International Container Terminal (QICT), Karachi, revealed that goods were imported by the importer M/s. Baluchistan Enterprises, Karachi and transshipment GD was filed by M/s. Jalat Khan & Co. Bonded Carrier and Clearing Agent (CHAL#2274), Karachi on behalf of importer M/s. Baluchistan Enterprises, Karachi and M/s. Jalat Khan & Co. Karachi was also bonded carrier for transportation of the consignment. Upon examination, the goods were found as "Betel Nuts, Net Weight 27,170 Kg. Origin not shown" instead of the mis-declared Wax Granules by the importers and their authorized clearing agent in the TP GD. The import of betel nut is subject to production of a valid Import Permit, Phyto-sanitary Certificate and release order from the Department of Plant Protection, Ministry of National Food Secu rity and Research (MNFSR) in terms of Serial 221 of Part-III of Appendix- B of Import Policy Order , 2016. Thus it is clear that the importer attempted to get the clearance of the above mentioned restricted item through misdeclaration in serious violation of the mandatory provisions of law and procedure in vogue. Since the goods are liable for confiscation, the same were seized in terms of section 168 of the Customs Act, 1969.
4. The Collector of Customs, (Adjudication-I), Karachi decided the matter vide Order-in-Original No. 657/2018-19 dated 08.01.2019.
5. Aggrieved of the Order-in-Original No. 657/2018-19 dated 08.01.2019, the Collector of Customs, MCC Port Muhammad Bin Qasim, Karachi filed instant appeals before this Tribunal.
6. Arguments of both the parties heard. Record of the case revealed that goods were imported by the importer M/s. Balochistan Enterprises, Karachi and transhipment GD was filed by M/s. Jalat Khan & Co. Bonded Carrier and Clearing Agent, Karachi on behalf of importer M/s. Balochistan Enterprises Karachi and M/s. Jalat Khan & Co.
Karachi was also bonded carrier for transportation of the consignment. The examination of the above said consignment was carried out after obtaining necessary approval of the authority . Upon examination, the goods were found as "Betel Nuts, Net Weight 27,170 Kg. Origin not shown" instead of the mis-declared Wax Granules by the importers and their authorized agent in the TP GD. The Import of betel nut is subject to production of a valid Import Permit, Phyto-sanitary Certificate and release order from the Department of Plant Protection, Ministry of National Food Security and Research (MNFSR) in terms of Serial 221 of Part-III of Appendix-B of Import Policy Order , 2016. Thus it is clear that the importer attempted to get the clearance of the above mentioned restricted item through mis-declaration in serious violation of the mandatory provisions of law and procedure in vogue. Since the goods are liable for confiscation,, the same were seized in terms of section 168, of the Customs Act, 1969. The respondent M/s. Balochistan Enterprises Karachi along with accomplish M/s. Jalat Khan & Co. Bonded Carrier and Clearing Agent, Karachi were, therefore, alleged for deliberate misdeclaration of description of impugned goods for replacement thereof en-route to the final destination with the intention to illegally clear of the restricted impugned goods by evading legitimate amount of duty and taxes. The respondents were , charged for violation of the provisions of Customs Act, 1969 and the allied laws and procedure mentioned above. Advocate on behalf of respondent M/s. Jalat Khan & Co. Bonded Carrier and Clearing Agent, Karachi in his reply as reproduced under para-7 of this order contended that the Bonded Carrier and Clearing Agent was engaged by the importer in routine business for transportation on the consignment and filed GD / TP on the basis of import documents / information provided to him by the importer . He further stated on behalf of the respondent Bonded Carrier and Clearing Agent, Karachi that after registration of the case/FIR the investigation was conducted into the matter and after thorough investigation no involvement of the answering respondent was found in the matte r, therefore, the respondent was made accused in this case. Therefore, the request was made to vacate Show-Cause Notice in respect of Bonded Carrier and Clearing Agent. Advocate on behalf of respondent importer M/s. Balochistan Enterprises, Karachi in his comments denied the allegations levelled against his client. The seized betel nuts weighing 27,170 Kg was recovered from the consignment of the respondent importer for violation of the provisions of the Customs Act, 1969 and also in violation of the Import Policy Order as mentioned above. It is a fact on record that the consignment was TP consignment for which proper GD was to be filed at actual Port. Keeping in view facts of the case and taking into consideration and arguments of all sides I order as under: a) Impugned seized betel nuts weighing 27,170 Kg is confiscated outright for violation of the relevant provisions of Customs Act, 1969 and Import Policy Order as mentioned in Show-Cause Notice. b) As the proper GD of the consignment was still not filed by the respondent importer , therefore, no penal action is required to be taken in respect of importer M/s. Balochistan Enterprises, Karachi and Bonded Carrier and Clearing Agent M/s. Jalat Khan & Co.
7. Show-Cause Notice No. Coll.Adj-I/131/2018-19 (S1/Misc/06/2018/PQ-CIU dated 03.12.2018 is disposed of in terms of the observations and other as mentioned above.
8. In view of the above, we dismiss these appeals and up-hold Order-in-Original No. 657/2018-19 dated 08.01.2019 of the Collector of Customs (Adjudication-I), Customs House, Karachi.
9. Judgement passed and announced accordingly .