The Customs Act,1969

THE CUSTOMS ACT,1969

1[Act No. IV of 1969]
[3rd March,1969]

An Act to consolidate and amend the law relating to
Customs

Whereas it is expedient to consolidate and amend the
law relating to the levy and collection of customs-duties and to provide for
other allied matters:
It is hereby enacted as follows:-

CHAPTER 1

PRELIMINARY

1. Short title, extent and commencement.-

(1) This Act may be called the Customs Act,1969.
(2) It 2[extends] to the whole of Pakistan.
(3) It shall come into force on such date as the 3[Federal Government] may,
by notification in the official Gazette, appoint. 4[ ]

2. Definitions.- In this Act, unless there is anything
repugnant in the subject or context:-

5[(a) "adjudicating authority" means any
authority competent to pass any order or decision under this Act, but does
not include the Board, 6[the Collector (Appeals)] or the Appellate Tribunal;]
7[(ai) "advance ruling" means classification determined by the Board
or any officer, or committee authorized by the Board for the assessment of
the goods intended to be imported or exported."]
8[(aa) "agent" means a person licensed under section 207 or permitted
to transact any business under section 208;"
(aaa) "appellate tribunal" means the Customs, Excise and Sales Tax
Appellate Tribunal constituted under section 194;]
(b) "appropriate officer" in relation to any functions to be performed
under this Act, means the officer of customs to whom such functions have been
assigned by or under this Act;
9[(bb) "assessment" includes provisional assessment, reassessment
and any order or assessment in which the duty assessed is nil ;
[1969: Act IV] [Sec. 2]
Customs

CHAPTER I
PRELIMINARY

(bbb) "baggage" includes unaccompanied baggage but does not include
motor vehicles;]
(c) "bill of entry" means bill of entry delivered under section
79 10[and includes electronic filing of bill of entry];
(d) "bill of export" means bill of export delivered under section
131 11[and includes electronic filing of bill of export];
(e) "Board" means the Central Board of Revenue, constituted under
the Central Board of Revenue Act,1924;
12[(ea) "carrier" means the person actually transporting goods or
incharge of, or responsible for, the operations of the means of transport
or the owner thereof;]
(f) "coastal goods" means the goods transported in a vessel from
one port in Pakistan to another, but does not include imported goods on which
customs duty has not been paid;
13[(ff) "Collector (Appeals)" means a person appointed to be a Collector
of Customs (Appeals) under section 3;]
(g) "conveyance" means any means of transport used for carrying
goods or passengers such as a vessel, aircraft, vehicle or animal;
(h) "customs-airport" means any airport declared under section 9
to be a customs- airport;
(i) "customs-area" means the limits of the customs-station specified
under section 10 and includes any area in which imported goods or goods for
export are ordinarily kept before clearance by the customs authorities;
14[(ia) "Customs Computerized System" means a comprehensive Customs
information technology system specified in Chapter XVI-A;
(ib) "customs documents" includes bill of entry, bill of export
or goods declaration, applications for claim for refund, duty drawback and
repayment of duty, baggage declaration form and documents such as bill of
lading, commercial invoice and packing list or similar other forms or documents
used for customs clearance and includes such documents electronically filed
and system generated documents that are not required to be manually signed
by the departmental officials;]
(j) "customs-port" means any place declared under section 9 to be
a 15[customs-port];

[1969: Act IV] [Sec. 2]
Customs

CHAPTER I
PRELIMINARY

16[(jj) "customs-practitioner" means a person
registered as a customs practitioner in accordance with the rules made by
the Central Board of Revenue in this behalf];
(k) "customs-station" means any customs-port, customs-airport or
any land customs-station;
17[(kk) "detain", in relation to goods, means to prohibit the disposal
or use of the goods, pending the finalization of any proceedings under this
Act in relation to the goods or the owner thereof;]
18[(kkk) "export manifest" means export manifest delivered under
sub-section (2) of section 53 and includes electronically filed export manifest;]

(l) "goods" means all movable goods and includes-
(i) conveyance,
(ii) stores and materials,
(iii) baggage, and
(iv) currency and negotiable instruments;
19[(la) "goods declaration" means a goods declaration filed under
sections 79, 79A, 131 or 131A and includes goods declaration filed electronically;
(lb) "import manifest" means import manifest delivered under section
43 or 44 as the case may be and includes electronically filed import manifest;]
(m) "land customs-station" means any place including an inland river
port declared under section 9 to be a land customs-station;
(n) "master" when used in relation to any vessel, means any person,
except a pilot or harbour master, having command or charge of such vessel;

(o) "officer of customs" means an officer appointed under section
3;
(p) "Pakistan customs-waters" means the waters extending into the
sea to a distance of twelve nautical miles measured from the appropriate base
line on the coast of Pakistan;
(q) "person-in-charge" means –
(i) in relation to a vessel, the master of the vessel;
(ii) in relation to an aircraft, the commander or pilot in charge of the aircraft;
(iii) in relation to a railway train, the conductor, guard or other person
having the chief direction of the train;
[1969: Act IV] [Sec. 2]
Customs

CHAPTER I
PRELIMINARY

(iv) in relation to any other conveyance, the driver or any other person having
control of the conveyance;
20[(qa) "principal" means the owner of the goods or the person primarily
responsible for making a declaration to Customs under this Act and includes
the person in-charge of the conveyance, carrier, custodian of cargo, and the
terminal operator;
(r) "rules" means the rules made under this Act;
21[(rr) "seize" means to take into custody, physically or otherwise,
goods in respect of which some offence has been committed or is believed to
have been committed under this Act or the rules, and all cognate words and
expressions shall be construed accordingly;]
(s) "smuggle" means to bring into or take out of Pakistan, in breach
of any prohibition or restriction for the time being in force, or evading
payment of customs-duties or taxes leviable thereon,-
22[(i) gold bullion, silver bullion, platinum, palladium, radium,
precious stones, antiques, currency, narcotics and narcotic and
psychotropic substances; or
(ii) manufactures of gold or silver or platinum or palladium or
radium or precious stones, and any other goods notified by the Federal Government
in the official Gazette, which, in each case, exceed 23[fifty thousand rupees]
in value; or
(iii) any goods by any route other than a route declared under
section 9 or 10 or from any place other than a customs-station.] and includes
an attempt, abetment or connivance of so bringing in or taking out of such
goods; and all cognate words and expressions shall be construed accordingly;]
24[(ss) "Special Judge" means a Special Judge appointed under Section
185;
(sss) "Special Appellate Court" means a Special Appellate Court
constituted under section 46 of the Prevention of Smuggling Act,1977;]
(t) "warehouse" means any place appointed or licensed under section
12 or section 13;
(u) "warehousing station" means a place declared as a warehousing
station under section 11;


[1969: Act IV] [Sec. 2]
Customs

CHAPTER I
PRELIMINARY

(v) "wharf" means any place in customs-port
approved under clause (b) of section 10 for the loading and unloading of goods
or any class of goods 25[;]
26[(w) "outstanding arrears" means the amount of any duty, surcharge,
fine or penalty which is adjudged or demanded through an adjudication order
passed by the competent authority or the amount referred to in the notice
under sub-section (2) of section 202 which is recoverable in full or in part
and is not paid within the time prescribed;
(x) "default" means the failure to pay the outstanding arrears as
defined in clause (w); and
(y) "defaulter" means the person and in the case of a company or
firm every director or partner of the company or, as the case may be of the
firm and of which he is a director or a partner of proprietor, and includes
the guarantor who fails to pay outstanding arrears.]


LEGAL REFERENCE

1. For Statement of Objects and Reasons, see Gazette
of Pakistan, 1969 Extraordinary (Rawalpindi), Page626, and for the report
of the Select Committee see ibid, 1969 Extraordinary(Dacca), Page 199.
2. This Act has been extended to the Federally Administered Tribal Areas,
(subject to the modification that section 185 thereof shall have effect as
if in sub-section (2), after the word "he" words "is a Political
Agent or" were inserted by the Regulation No.1 of 1984.s.2.
3. Substituted for the words "Central Government" by the Finance
Ordinance,1972(XXI of 1972), section 3, page 56 and Second Schedule S.1, page
76 with effect from 17th June,1972.
4 .i.e. the 1st day of January,1970, vide Notification published in Gazette
of Pakistan, Extraordinary, January,1970 Extraordinary, Page,1035.
5 Substituted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 106.
5a Clause (a) substituted for the clause (a) which now is clause (aa).

6. Omitted vide Finance Ordinance, 2000(XXI of 2000),
S.4(1)(a), page 198 and inserted by Finance Ordinance, 2002 (XXVII of 2002),
S.4(1)(a), page 222.
6a. Omitted the comma, words and brackets ",the Collector (Appeals)".

7. Inserted by Finance Ordinance, 2002 (XXVII of 2002),
S.4(1)(b), page 222.
8. Inserted by Finance Act, 1989(V of 1989), S.5(1)(b), page 106
9. .Inserted by Finance Act, 1989(V of 1989), S.5(1)(c), pages 106-107.
10. Added by Finance Ordinance, 2001 (XXV of 2001) S.4(1), page 304.
11. Added by Finance Ordinance, 2001 (XXV of 2001), S.4(1)(ii), page 305.
12. Inserted by Finance Act, 2003 (I of 2003), S.5(1)(a), page 20.
13. Inserted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 107, Omitted
by Finance Ordinance, 2000 (XI of 2000), S.4(1)(b), page 198 and inserted
by Finance Ordinance 2002 (XXVII of 20020, S.4(1)(c). At the time of omission,
clause (ff) was as under:-
13a. "[(ff) "Collector (Appeals)" means a person appointed
to be a Collector of Customs (Appeals) under
section 3;]"

14. Inserted by the Finance Act, 1994 (XII of 1994),
S.6(1), page 253 and substituted by Finance Ordinance, 2001 (XXV of 2001),
S.4(1)(iii), page 305, substituted by Finance Ordinance, 2002 (XXVII of 2002),
S.4(1)(d), page 223 and substituted by Finance Act, 2003 (I of 2003), S.5(1)(b),
page 20. At the time of substitution clause (ia) was as under:-

[1969: Act IV] [Sec. 1,2]
Customs

CHAPTER I
PRELIMINARY

LEGAL REFERENCE


14a. "[(ia) "customs documents" includes bill of entry, bill
of export, application for claim for refund, duty drawback and repayment of
duty, baggage declaration form or similar other forms used for customs clearance
and such documents electronically filed;]".
14b. "[(ia) "customs documents" include bill of entry, bill
of export, application for claim for refund, duty drawback and repayment of
duty, baggage declaration form or similar other forms used for customs clearance;]".

15. Substituted for the words "port for the shipment
and landing of goods" by Finance Act, 1973 (L of 1973), S.9(1)(a), page
530.
16. Inserted by the Finance Act, 1977 (XXX of 1977), S.9(1), page 301.
17. Inserted by the Finance Act, 1987 (VI of 1987), S.8(1)(a), page 33.
18. Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(iv), page
305.
19 Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(v), page
305 and substituted by the Finance Act, 2003 (I of 2003), S.5(1)(c), page
20 and 21. At the time of substitution was as under:-
19a. "(ia) import manifest means import manifest delivered under section
43 or 44 as the case may be and includes electronically filed import manifest;]".

20. Inserted by the Finance Act, 2003 (I of 2003),
S.5(1)(d), page 21.
21 Inserted by the Finance Act, 1987 (XI of 1987), S.8(1)(b), page 34.
22. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(1), page
59. At the time of substitution was as under:-
22a. "[(a) gold bullion, silver bullion, precious stones, currency, manufactures
of gold or silver or precious
stones or any other goods notified by the 22b[Federal Government] in the official
Gazette, in each case exceeding one thousand rupees in value; or
(b) any 22c[****] goods by any route other than a route declared under section
9 or 10 or from any place other than a customs station;]".
22b. Substituted for the words "Central Government" by the Finance,
1972 (XXI of 1972), S.3, page 56 and Second
Schedule S.1, page 76.
22c. The word "other" omitted by the Finance Act, 1973 (L of 1973).

23 Substituted for the words "five thousand rupees"
by the Finance Act, 1998 (III of 1998), S.4(1), page 39.
24. Inserted by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(1)(a),
page 223 (w.e.f. 16th May, 1977).
25 Replaced "full stop" by the Finance Act, 1999 (IV of 1999), S.10(1)(a),
page 757.
26. Added by the Finance Act, 1999 (IV of 1999), S.10(1)(a), page 757.

[1969: Act IV] [Sec. 3,4,5]
Customs

CHAPTER II

APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS

1[3. Appointment of officers of customs.- For the purposes
of this Act, the Board may, by notification in the official Gazette, appoint,
in relation to any area specified in the notification, any person to be –
(a) a Chief Collector of Customs;

(b) a Collector of Customs;

(c) a Collector of Customs (Appeals);

(d) an Additional Collector of Customs;

(e) a Deputy Collector of Customs;

(f) an Assistant Collector of Customs;

(g) an officer of Customs with any other designation.]

4. Powers and duties of officers of customs.- An officer
of customs appointed under section 3 shall exercise such powers and discharge
such duties as are conferred or imposed on him by or under this Act; and he
shall also be competent to exercise all powers and discharge all duties conferred
or imposed upon any officer subordinate to him:

Provided that, notwithstanding anything contained
in this Act or the rules, the Board may, by general or special order, impose
such limitations or conditions on the exercise of such powers and discharge
of such duties as it thinks fit.

2 [5 "Delegation of powers.- (1) The Board may,
by notification in the official Gazette and subject to such limitations or
conditions as may be specified therein, empower by name or designation-

(a) any Additional Collector of Customs or Deputy Collector
of Customs to exercise any of the powers of a Collector of Customs under this
Act;

[1969: Act IV] [Sec.5, 6,7,8]
Customs

CHAPTER II

APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS

(b) any Deputy Collector of Customs or Assistant Collector
of Customs to exercise any of the powers of an Additional Collector of Customs
under this Act;
(c) any Assistant Collector of Customs to exercise any of the powers of a
Deputy Collector of Customs under this Act; and
(d) any other officer of customs with any other designation. ]

3[6. Entrustment of functions of customs officers to
certain other officers.- 4[(1) The Board may, by notification in the official
Gazette, entrust, either conditionally or unconditionally, any functions of
any officer of customs under this Act to any officer of the Federal Government,
Provincial Government, State Bank of Pakistan and Scheduled Banks:

Provided that where any officer in performance of
his functions under this section commits any offence under this Act, such
officer shall, in addition to any other penalty which may be imposed under
any other law for the time being in force, be liable to such punishment as
is specified in sub-section (1) of section 156 for the offence committed by
him.]

5[(2) No officer entrusted with any functions of any
officer of customs under sub-section (1) shall interfere in any manner in
the performance or discharge of any duty by an officer of customs in places
notified under section 9.]

7. Assistance to the officers of customs.- All officers
of Central Excise, Police, and the Civil Armed Forces, and all officers engaged
in the collection of land-revenue are hereby empowered and required to assist
officers of customs in the discharge of their functions under this Act.

8. Exemption from service on jury or inquest or as
assessors.- Notwithstanding anything contained in any other law, no officer
of the Board or Collector of Customs and no other officer of customs whom
the Board or Collector of Customs deems it necessary to exempt on grounds
of public duty, shall be compelled to serve on any jury or inquest or as an
assessor.


[1969: Act IV] [Sec. 3,4,5,6,7,8]
Customs

CHAPTER II

APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS

LEGAL REFERENCE

1. Substituted by the Finance Act, 1996 (IX of 1996),
S.4(1), page 469. Section 3 at the time of substitution was as under:-

1a. "3. Appointment of officers of Customs.- For
the purposes of this Act, the Board may, by notification in the official Gazette,
appoint, in relation to any area specified in the notification, any person
to be-

(a) a Collector of Customs;
1b[(aa) a Collector of Customs (Appeals);]
(b) a Deputy Collector of Customs;
(c) an Assistant Collector of Customs; or
(d) an officer of customs with any other designation."

1b. Inserted by the Finance Act, 1989 (V of 1989), S.5(2)(a), page 107.

2. Substituted by the Finance Ordinance, 2000 (XXI
of 2000), S.4(2), page 198. At the time of substitution section 5 was as under:-

2a. "5. Delegation of powers.- The Board, may
by notification in the official Gazette, and subject to such limitation or
conditions, if any, as may be specified therein, empower by name or designation

(a) any 2b[Additional Collector] of Customs to exercise any of the powers
of a Collector of Collector of Customs under this Act;
(b) any 2c[Assistant Collector or Deputy Collector] of Customs to exercise
any of the powers of a 2b[Additional Collector] of Customs under this Act;
(c) any other officer of Customs to exercise any of the powers of an 2d[Assistant
Collector or Deputy Collector] of Customs under this Act.".
2b. Substituted for the words "Deputy Collector" by the Finance
Act, 1996 (IX of 1996).
2c. Substituted for the words "Assistant Collector" by the Finance
Act, 1996 (IX of 1996).
2d. The brackets and figure "(1)" omitted by Customs (Amendment)
Ordinance, 2000 (XLVI of 2000), S.2, page 651.

3. .Substituted by Customs (Amendment) Ordinance,1996
and Finance Act,1996(IX of 1996)S.4(2),Page 469. Earlier same amendment was
made to the Customs (Amendment) Ordinance, 1995 (CXIV of 1995) and Customs
(Amendment) Ordinance, 1996 (XVI of 1996), At the time of substitution section
6 was as under:-

3a. "6. Entrustment of functions of the customs
officers to certain other officers.- The Board may, by notification in the
official Gazette, entrust, either conditionally or unconditionally, any functions
of any officer of customs under this Act to any officer of the 3b[Federal]
or Provincial 3b[Government].".
3b. Substituted for the words "Central Government" by Finance Ordinance,
1972 (XXI of 1972), S.3, page 56 and Second Schedule S.1, page 76.

4. .Renumbered by Finance Act, 2004 (II of 2004), S.3(1),
page 13.
5. Added by Finance Act, 2004 (V of 2004), S.3(1), page.


[1969: Act IV] [Sec. 9,10,11,12]
Customs
CHAPTER III

DECLARATION OF PORTS, AIRPORTS,
LAND CUSTOMS STATIONS, ETC.

9. Declaration of customs-ports, customs airports,
etc.- The Board may, by notification in the official Gazette, declare:

1[(a) the places which alone shall be customs-ports
or customs-airports for the clearance of goods or any class of goods imported
or to be exported;]
(b) the places which alone shall be land customs-stations for the clearance
of goods or any class of goods imported or to be exported by land or inland
waterways;
(c) the routes by which alone goods or any class of goods specified in the
notification may pass by land or inland waterways into or out of Pakistan,
or to or from any land customs-station or to or from any land frontier;
(d) the places which alone shall be ports for the carrying on of coastal
trade with any specified customs-ports in Pakistan; and
(e) what shall for the purposes of this Act be deemed to be a custom
house and the limits thereof.

10. Power to approve landing places and specify limits
of customs-stations.- The Board may, by notification in the official Gazette:-

(a) specify the limits of any customs-station; and

(b) approve proper places in any customs-station for the loading and unloading
of goods or any class of goods.

11. Power to declare warehousing stations.- The Board
may, by notification in the official Gazette, declare places to be warehousing
stations at which alone public warehouses may be appointed and private warehouses
may be licensed.

2[12. Power to appoint or licence public warehouses.-
(1) At any warehousing station, the Collector of Customs may, from time to
time, appoint or licence public warehouses wherein dutiable goods may be deposited
without payment of customs-duty.

(2) Every application for a licence for a public warehouse
shall be made in such form as may be prescribed by the Collector of Customs.

[1969: Act IV] [Sec. 12,13,14]
Customs

CHAPTER III

DECLARATION OF PORTS, AIRPORTS,
LAND CUSTOMS STATIONS, ETC.

(3) A licence granted under this section may be cancelled
by the Collector of Customs for infringement of any condition laid down in
the licence or for any violation of any of the provisions of this Act or any
rules made thereunder, after the licensee has been given proper opportunity
of showing cause against the proposed cancellation.

(4) Pending consideration whether a licence be cancelled
under sub-section (3), the Collector of Customs may suspend the licence.]

13. Power to licence private warehouses.- (1) At any
warehousing station, the Collector of Customs may, from time to time, licence
private warehouses wherein dutiable goods may be deposited 3[without payment
of customs-duty.]

(2 ) Every application for a licence for a private
warehouse shall be made in such form as may be prescribed by the Collector
of Customs.

4[(3) A licence granted under this Section may be
cancelled by the Collector of Customs for infringement of any condition laid
down in the licence or
for any violation of any of the provisions of this Act or any rules made thereunder,
after the licensee has been given proper opportunity of showing cause against
the proposed cancellation].

(4) Pending consideration whether a licence be cancelled
under sub-section (3), the Collector of Customs may suspend the licence.

14. Stations for officers of customs to board and land.-
The Collector of Customs may, from time to time, appoint, in or near any customs-port,
stations or
limits at or within which vessels arriving at or departing from such port
shall bring to for the boarding or landing of officers of customs, and may,
unless separate provisions therefor have been made under the Ports Act,1908
(XV of 1908) direct at what particular place in any such port vessels, not
brought into port by pilots, shall anchor or moor.

[1969: Act IV] [Sec. 14A]
Customs

CHAPTER III

DECLARATION OF PORTS, AIRPORTS,
LAND CUSTOMS STATIONS, ETC.

5[(14-A. Provision of accommodation at Customs-ports,
etc.- Any agency or person managing or owning a customs-port, a customs-airport
or a land customs-station shall provide at its or his own cost adequate accommodation
to customs staff
for offices, examination of goods, detention and storage of goods and for
other departmental requirements to be determined by the Collector of Customs
6[and shall pay utility bills, rent and taxes in respect of such accommodation.]

LEGAL REFERENCE

1. Substituted by the Finance Act, 1973 (L of 1973),
S.9(2), page 531, At the time of substitution clause (a) was as under:-

"(a) the ports and airports which alone shall
be customs ports or customs airports for the unloading of imported goods and
loading of goods for export or any class of such goods.".

2. Substituted by the Finance Act, 1990 (VII of 1990),
S.6(1), page 34. At the time of substitution section 12 was as under:-

"12. Power to appoint public warehouse.- At any
warehousing station, the Collector of Customs may, from time to
time, appoint, public warehouses wherein dutiable goods may be deposited without
payment of customs duty.".

3. Added by the Finance Ordinance, 2002 (XXVII of 2002),
S.4(2), page 223.

4. Substituted by the Finance Act, 1986 (I of 1986),
page 10. At the time of substitution sub-section (3) was as under:-

"(3) Every licence granted under this section
may be cancelled on conviction of the licensee of any offence under this Act
relating to warehouse, or for infringement of any condition provided in the
licence, or on the expiration of one month’s notice in writing given to the
licencee by the Collector of Customs.".

5. Added by the Finance Ordinance, 1984 (XXVIII of
1984), S.5(1), page 93, w.e.f. 14th June, 1984.
6. Added by the Finance Ordinance, 2001 (XXV of 2001), S.4(2), page 305.

[1969: Act IV] [Sec.15,16]
Customs

CHAPTER IV

PROHIBITION AND RESTRICTION OF
IMPORTATION AND EXPORTATION

1[15. Prohibitions.- No goods specified in the following
clauses shall be brought into or taken out of Pakistan, namely:-

(a) counterfeit coins, forged or counterfeit currency
notes, and any other
counterfeit product;
(b) any obscene book, pamphlet, paper, drawing, painting, representation,
figure, photograph, film, or, article, video or audio recording, CDs or recording
on any other media;
(c) goods having applied thereto a counterfeit trade mark within the
meaning of the Pakistan Penal Code, 1860 (Act XLV of 1860), or a false trade
description within the meaning of the Copyright Ordinance, 1962 (XXXIV of
1962), the Registered Layout-Designs of Integrated Circuits Ordinance, 2000
(XLIX of 2000), the Registered Designs Ordinance, 2000 (XLV of 2000), the
Patents Ordinance, 2000 (LXI of 2000), and the Trade Marks Ordinance, 2001
(XIX of 2001), or goods imported or exported in contravention of the provisions
of section 32;
(d) goods made or produced outside Pakistan and having applied thereto any
name or trade mark, being or purporting to be the name or trade mark of any
manufacturer, dealer or trader in Pakistan, unless,-
(i) the name or trade mark is, as to every application thereof, accompanied
by a definite indication of the goods having been made or produced in a place
outside Pakistan; and
(ii) the country in which that place is situated is in that indication shown
in letters as large and conspicuous as any letter in the name or trade mark,
and in the same language and character as the name or trade mark;
(e) goods involving infringement of copyright, layout-design of integrated
circuits, industrial designs, patents within the meaning of the Copyright
Ordinance, 1962 (XXXIV of 1962), the Registered Designs Ordinance, 2000 (XLV
of 2000), and the Patents Ordinance, 2000 (LXI of 2000), respectively; and

16. Power to prohibit or restrict importation and exportation
of goods.- The 2[Federal Government] may, from time to time, by notification
in the official

[1969: Act IV] [Sec.16,17]
Customs

CHAPTER IV

PROHIBITION AND RESTRICTION OF
IMPORTATION AND EXPORTATION

Gazette, prohibit or restrict the bringing into or
taking out of Pakistan of any goods of specified description by air, sea or
land.

17. Seizure and confiscation of goods imported in breach
of Section 15 or Section 16.- Where any goods are imported into or attempted
to be exported out of Pakistan in violation of the provisions of section 15
or of a notification under section 16, such goods shall, without prejudice
to any other penalty to which the offender may be liable under this Act, or
any other law, but subject to rules, be liable to 3[seizure] and confiscation.

LEGAL REFERENCE

1. Substituted by the Finance Act, 2004 (II of 2004)S.3(2),
page 13. At the time of substitution section 15 was as under:-

"15. Prohibition.- No goods specified in the following
clauses shall be brought, whether by air or land or sea, into Pakistan:-
(a) counterfeit coin;
(b) forged or counterfeit currency notes;
(c) any obscence book, pamphlet, paper, drawing, painting, representation
, figure,
photograph, film or article;
(d) goods having applied thereto a counterfeit trade mark within the meaning
of the Pakistan Penal Code
(Act XLV of 1860), or a false trade description within the meaning of the
Merchandise Marks Act,1889
(IV of 1889);
(e) goods made or produced outside Pakistan and having applied thereto any
name or trade
mark, being or purporting to be the name or trade mark of any manufacturer,
dealer or trader in Pakistan unless-

(i) the name or trade mark is, as to every application
thereof, accompanied by a definite indication of the goods having been made
or produced in a place outside Pakistan; and
(ii) the country in which that place is situated is in that indication shown
in letters as large and conspicuous as any letter in the name or trade mark,
and in the same language and character as the name or trade mark;

(f) piece-goods manufactured outside Pakistan (such
as are ordinarily sold by length or by the piece), unless the real length
thereof in standard yards or other measurement for the time being applying
in Pakistan has been conspicuously stamped on each piece in Arabic numerals;
and
(g) goods made or produced outside Pakistan and intended for sale, and having
applied thereto, a design in which copyright exists under the Patents and
Designs Act of 1911(II of 1911), in respect of the class to which the goods
belong or any fraudulent or obvious imitation of such design except when the
application of such design has been made with the licence or written consent
of the registered proprietor of the design;

Provided that the 1a[Federal Government] may, by an
order in writing, exempt from the provisions of this section any goods or
any class or description of goods in transit to a foreign territory."

1a. The words "Central Government" substituted
by the Finance Ordinance, 1972 (XXI of 1972), Section 3, page 56 and Second
Schedule S.1, page 76 w.e.f. 17th June, 1972.

2. The words "Central Government" substituted
by the Finance Ordinance, 1972 (XXI of 1972), Section 3, page 56 and Second
Schedule S.1, page 76 w.e.f. 17th June, 1972.
3. Substituted for the word "Detention" by the Finance Act, 1987
(VI of 1987), S.8(2), page 34.

[1969: Act IV] [Sec.18]
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1[18. Goods dutiable.- (1) Except as hereinafter provided,
customs-duties shall be levied at such rates as are prescribed in the First
Schedule and the Second Schedule or under any other law for the time being
in force on-

(a) goods imported into or exported from Pakistan;
(b) goods brought from any foreign country to any customs-station, and without
payment of duty, there transshipped or transported for, or thence carried
to, and imported at any other customs-station; and
(c) goods brought in bond from one customs-station to another.
2[(2) The Federal Government 3[may, on the recommendation, of the National
Tariff Commission constituted under the National Tariff Commission Act,1990
(VI of 1990) (the Commission), provided the National Tariff Commission follows
the same procedure as prescribed in the said Act] by notification in the official
Gazette, levy, subject to such conditions, limitations or restrictions as
it may deem fit to impose, a regulatory duty on all or any of the goods specified
in the First Schedule at a rate not exceeding one hundred per cent of the
value of such goods, as determined under section 25 or section 25B and may,
by a like notification, levy a regulatory duty on all or any of the goods,
exported from Pakistan:-

(i) at a rate not exceeding one hundred per cent of
the value of the goods as determined under section 25 or section 25B, if such
goods are specified in the Second Schedule; and
(ii) at a rate not exceeding fifty per cent of the amount which represents
the value of the goods as determined under section 25 or section 25B, if such
goods are not specified in the Second Schedule.]

4[(3) The regulatory duty levied under sub-section
(2) shall –

(a) be in addition to any duty imposed under sub-section
(1) or under any other law for the time being in force; and

[1969: Act IV] [Sec.18,18A,18B,19]
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(b) be leviable on and from the day specified in the
notification issued under that sub-section, notwithstanding the fact that
the
issue of the official Gazette in which such notification appears is published
at any time after that day.]

(4) Any notification issued under sub-section (2) shall,
if not earlier rescinded, stand rescinded on the expiry of the financial year
in which it was issued.]

5[18.A Special customs duty on imported goods.- The
Federal Government may, by notification in the official Gazette, levy a special
customs duty on the importation of such of the goods specified in the First
Schedule as are of the same kind as goods produced or manufactured in Pakistan,
at a rate not exceeding the rate of duty of excise leviable under the Central
Excises and Salt Act,1944 (I of 1944), on the goods produced or manufactured
in Pakistan:

Provided that the exemption of any goods from the
whole or any part of the duty of excise for the time being in force shall
not prevent the Federal Government from levying a special customs duty on
the importation of goods of the same kind:

Provided further that, for the purposes of the Sales
Tax 6[***] Act 1990 (VII of 1990), the special customs duty shall not constitute
a part of the value of supply.]

7[18B. OMITTED.]

19. General power to exempt from customs-duties.- 8[(1)
The 9[Federal Government], subject to such conditions, limitations or restrictions,
if any, as it thinks fit to impose, may, by notification in the official Gazette,
exempt any goods imported into, or exported from, Pakistan or into or from
any specified port or station or area therein, from the whole or any part
of the customs-duties chargeable thereon 10[:]

11[ OMITTED ]

12[(2) A notification issued under sub-section (1)
shall be effective from the day specified therein, notwithstanding the fact
that the issue of the official Gazette in which such notification appears
is published at any time after that day.]
[1969: Act IV] [Sec.19,20,21]
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13[(3) Notwithstanding anything contained in any other
law for the time being in force, including but not limited to the Protection
of Economic Reforms 1992
(XII of 1992), and notwithstanding any decision or judgement of any forum,
authority or court, no person shall, in the absence of a notification by the
Federal Government published in the official Gazette expressly granting and
affirming exemption from customs duty, be entitled to or have any right to
any such exemption from or refund of customs duty on the basis of the doctrine
of promissory estoppel or on account of any correspondence or admission or
promise or commitment or concessionary order made or understanding given whether
in writing or otherwise, by any government department or authority.]

14[20. Board’s power to grant exemption from duty in
exceptional circumstances.- Under circumstances of exceptional nature, the
Board may, subject to such conditions, limitations or restrictions, if any,
as it thinks fit to impose, by a special order in each case recording such
circumstances, exempt any goods from payment of the whole or any part of the
customs-duties chargeable thereon.]

21. Power to deliver certain goods with-out payment
of duty and to repay duty on certain goods.- Subject to such conditions, limitations
or restrictions as it thinks fit to impose, the Board may, in such general
cases as may be prescribed by rules or in particular cases by special order,
authorize-

(a) the delivery without payment of the customs-duties
chargeable thereon of goods which are imported only temporarily with a view
to subsequent exportation;

15 [(b) Omitted.

16[(c) the repayment in whole or in part of the customs-duties
paid on the importation of any goods which have been used in the production,
manufacture, processing, repair or refitting in Pakistan of goods meant for
exportation, or for supply to industrial units, projects, institutions, agencies
and organizations, entitled to import the same at concessionary rates.]


[1969: Act IV] [Sec.21A,22]
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17[(21A. Power to defer collection of customs-duty.-
Subject to such conditions, limitations or restrictions as it thinks fit to
impose, the Board may, in such general cases as may be prescribed by rules
or in particular cases by special order, defer the collection of customs-duties
either in whole or in part.]

22. Re-importation of goods produced or manufactured
in Pakistan.- If
goods produced or manufactured in and exported from Pakistan are subsequently

imported into Pakistan, such goods shall be liable to customs-duties and be
subject to all the conditions and restrictions, if any, to which goods of
the like kind and value not so produced or manufactured are liable on the
importation thereof:

18[ Provided if such goods have been imported within
one year of their exportation and have been consigned to the person in whose
account they were exported and have not undergone any processing since their
exportation], the appropriate officer not below the rank of 19[Assistant Collector
or Deputy Collector] of Customs may admit the goods-

20[(a) Where at the time of exportation of such goods,
rebate, refund or drawback of any customs or excise duty or any other tax
levied by the Federal Government or any tax, cess or duty levied by the Provincial
Government was allowed on payment of customs duty equal to the amount of such
rebate, refund or drawback as the case may be;]

(b) where such goods were exported in bond, without
payment of –
(i) the customs-duty chargeable on the imported materials, if any, used in
the manufacture of the goods; or
(ii ) the excise duty chargeable on the indigenous materials, if any, used
in the manufacture of such goods; or
(iii) the excise duty, if any, chargeable on such goods; or
(iv) any other tax chargeable on the material used in the manufacture of such
goods; or
(v) any other tax chargeable on such goods,

on payment of customs-duty equal to the aggregate
amount of all such duties and taxes calculated at the rates prevailing at
the time and place of importation of goods; or
[1969: Act IV] [Sec.22,23,24,25]
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(c) in any other case, without payment of duty.

23. Goods, derelict, wreck, etc.- All goods, derelict,
jetsam, floatsam and wreck, brought or coming into Pakistan, shall be dealt
with as if they were imported into Pakistan.

24. Provisions and stores may be exported free of duty.-
Goods produced or manufactured in Pakistan and required as provisions and
stores on any conveyance proceeding to any foreign port, airport or station
may be exported free of customs-duty,21[***] in such quantities as the appropriate
officer may determine having regard to the size of the conveyance, the number
of passengers and crew and the length of the voyage or journey on which the
conveyance is about to depart.

22[25. Determination of Customs value of goods.- (1)
Transaction Value.- The customs value of imported goods, subject to the provisions
of this section and the rules, shall be the transaction value, that is the
price actually paid or payable for the goods when sold for export to Pakistan:

Provided that-

(a) there are no restrictions as to the disposition
or use of the goods by the buyer other than the restrictions which –
(i) are imposed or required by law;
(ii) limit the geographical area in which the goods may be resold; or
(iii) do not affect the value of the goods;
(b) the sale or price is not subject to some condition or consideration for
which a value cannot be determined with respect to the goods being valued;
(c) no part of the proceeds of any subsequent resale, disposal or use of the
goods by the buyer will accrue directly or indirectly to the seller, unless
an appropriate adjustment is made in accordance with the provisions of sub-section
(2) (e); and
(d) the buyer and seller are not related, or where the buyer and seller are
related, that the transaction value is acceptable for customs purposes under
the provisions of sub-section (3).
[1969: Act IV] [Sec.25]
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(2) Subject to clause (b), in determining the customs
value under sub-section(1),-

(a) there shall be added to the price actually paid
or payable for the imported goods, if not already included in the price;

(i) the cost of transport, excluding inland freight
after importation, of the imported goods to the Port, Airport or place of
importation;
(ii) loading, unloading, and handling charges associated with the transport
of the imported goods to the Port, airport or place of importation; and
(iii) the cost of insurance;

(b) there shall also be added to such price, to the
extent that they are incurred by the importer but are not included in the
price actually paid or payable of the imported goods-

(i) commissions including indenting commissions and

brokerage, except buying commissions;
(ii) the cost of containers which are treated as being one
for customs purposes with the goods in question; and
(iii) the cost of packing whether for labour or materials;

(c) there shall also be added to such price the value,
apportioned as appropriate, of the following goods and services where supplied
directly or indirectly by the importer or his related person free of charge
or at reduced cost, for use in connection with the production and sale for
export of the imported goods, to the extent that such value has not been included
in the price actually paid or payable:

(i) materials, components, parts and similar items
incorporated in the imported goods;
(ii) tools, dies, moulds and similar items used in the production of the imported
goods;

[1969: Act IV] [Sec.25]
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(iii) materials consumed in the production of the imported
goods; and
(iv) engineering, development, artwork, design work and plans and sketches
undertaken elsewhere than in Pakistan and necessary for the production of
the imported goods;

(d) there shall also be added to such price, royalties
and licence fees related to the goods being valued that the buyer must
pay, either directly or indirectly, as a condition of sale of the goods being
valued, to the extent that such royalties and fees are not included in the
price actually paid or payable; and

(e) there shall also be added to such price, the value of any part of the
proceeds of any subsequent resale, disposal or use of the imported goods that
accrues directly or indirectly to the seller;

(f) if sufficient information is not available for any reason, with respect
to any adjustments referred to above, the transaction value, of the imported
goods shall be treated , for the purpose of sub-section (1), as the one that
cannot be determined;

(3) If the buyer and seller are related in terms of
the rules the transaction value shall be accepted for the purposes of sub-section
(1); whenever:

(a) the examination of the circumstances surrounding
the sale of the imported goods as demonstrated by the importer, indicate that
the relationship did not influence the price; or
(b) the importer demonstrates that such value closely approximates to one
of the following Test Values occurring at or about the same time:
(i) the transaction value in sales to unrelated buyers of identical or similar
goods for export to Pakistan.
(ii) the customs value of identical or similar goods as determined under the
provisions of sub-section (7) (deductive value);
[1969: Act IV] [Sec.25]
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(iii) the customs value of identical or similar goods
as determined under the provisions of sub-section (8) (computed value).

Provided that in applying the foregoing tests due
account shall be taken of demonstrated differences in commercial levels, quantity
levels, the elements enumerated in sub-section (2) and costs incurred by the
seller in sales in which the seller and the buyer are not related that are
not incurred by the seller in sales in which the seller and the buyer are
related;

23[(4) Where, in relation to the goods being valued,
the appropriate officer is of the opinion that the importer has not, for the
purposes of clause (a) of sub-section (3), demonstrated that the relationship
did not influence the price or, for the purposes of clause (b) of sub-section
(3), that the declared price at which the goods are imported does not closely
approximate to one of the test values mentioned therein, the appropriate officer
shall inform the importer of his reservations in writing and give the importer
an opportunity to justify the price difference. If the importer fails to justify
the price difference, the customs value cannot be determined under the provisions
of sub-section (1).]

(5) TRANSACTION VALUE OF IDENTICAL GOODS.- If the customs
value of the imported goods cannot be determined under the provisions of sub-section
(1), it shall, subject to rules, be the transaction value of identical goods
sold for export to Pakistan and exported at or about the same time as the
goods being valued.

(a) In applying the 24[provisions] of this sub-section,
the transaction value of 25[the] identical goods in a sale at the same commercial
level and substantially the same quantity as the goods being valued shall
be used to determine the customs value of imported goods.

(b) Where no sale referred to in clause (a) is found,
the transaction value of identical goods sold at a different commercial level
and/or in different quantities, adjusted to take account of differences attributable
to commercial level and/or to quantity,
[1969: Act IV] [Sec.25]
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shall be used, provided that such adjustments can be made on the basis of
demonstrated evidence which clearly establishes the reasonableness and accuracy
of the adjustment, whether the adjustment leads to an increase or decrease
in the value.

(c) Where the costs and charges referred to in clause
(a) of sub-section (2) are included in the transaction value of identical
goods, an adjustment shall be made to take account of significant differences
in such costs and charges between the goods being valued and the identical
goods in question arising from differences in distances and modes of transport.

26[(d) If, in applying the provisions of this sub-section,
there are two or more transaction values of identical goods that meet all
the requirements of this sub-section and clauses (b),(d),(e) and (f)
of sub-section (13), the customs value of the imported goods shall be the
lowest such transaction value, adjusted as necessary in accordance with clauses
(b) and (c).]

27[(6) TRANSACTION VALUE OF SIMILAR GOODS.- If the
customs value of the imported goods cannot be determined under the provisions
of sub-section (5), it shall, subject to clauses (c), (d), (e) and (f) of
sub-section (13) and rules, be the transaction value of similar goods sold
for export to Pakistan and exported at or about the same time as the goods
being valued, and the provisions of clauses (a), (b), (c) and (d) of sub-section
(5) shall, mutatis mutandis, also apply in respect of similar goods.]

(7) DEDUCTIVE VALUE.- If the customs value of the imported
goods cannot be determined under sub-section (6), it shall, subject to rules,
be determined as follows:

(a) if the imported goods or identical or similar imported
goods are sold in Pakistan in the condition as imported, the customs value
of the imported goods shall be based on the unit price at which the imported
goods or identical or similar imported goods are so sold in the greatest aggregate
quantity, at or about the time of the importation of the goods being valued,
to
[1969: Act IV] [Sec.25]
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persons who are not related to the persons from whom
they buy such goods, subject to the deductions for the following:-

(i) either the commission usually paid or agreed to
be paid or the additions usually made for profit and general expenses in connection
with sales in Pakistan of imported goods of the same class or kind;
(ii) the usual costs of transport and insurance and associated costs incurred
within Pakistan; 28[and ]
29[(iii) Omitted.
(iv) the customs duties and other taxes payable in Pakistan by reason of the
importation or sale of the goods.

(b) If neither the imported goods nor identical nor
similar imported goods are sold at or about the time of importation of the
goods being valued, the customs value shall, subject otherwise to the provisions
of clause (a) of this sub-section, be based on the unit price at which the
imported goods or identical or similar imported goods are sold in Pakistan
in the conditions as imported at the earliest date after the importation of
the goods being valued but before the expiry of ninety days after such importation.

(c) If neither the imported goods nor identical nor
similar imported goods are sold in the country of importation in the condition
as imported, then, if the importer so requests, the customs value shall be
based on the unit price at which the imported goods, after further processing,
are sold in the greatest aggregate quantity to persons in the country of importation
who are not related to the persons from whom they buy such goods, due allowance
being made for the value added by such processing and the deductions provided
for in clause (a).

(8) COMPUTED VALUE.- If the customs value of the imported
goods cannot be determined under sub-section (7), it shall, subject to rules,
be based on computed value which shall consist of the sum of :-
[1969: Act IV] [Sec.25]
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(a) the cost of value of materials and fabrication
or other processing employed in producing the imported goods;
(b) an amount for profit and general expenses equal to that usually reflected
in sales of goods of the same class or kind as the goods being valued which
are made by producers in the country of exportation for export to Pakistan;
and
(c) the cost or value of all other expenses as specified in clause (a) of
sub-section (2).

(9) FALL BACK METHOD.- If the customs value of the
imported goods cannot be determined under sub-sections (1),(5),(6),(7) and
(8), it shall, subject to the rules, be determined on the basis of a value
derived from among the methods of valuation set out in sub-sections (1),(5),(6),(7)
and (8), that, when applied in a flexible manner to the extent necessary to
arrive at a customs value.

(10) Sub-sections (1), (5), (6), (7), (8) and (9)
define how the customs value of imported goods is to be determined under this
Act. The methods of customs valuation are required to be applied in a sequential
order except reversal of the order of sub-section (7) and (8), at the importer’s
request, if so agreed by Collector of the Customs.

(11) Nothing contained in this section or the rules,
shall be construed as restricting or calling into question the rights of the
appropriate officer of customs to satisfy himself as to the truth or accuracy
of any statement, information, document or declaration presented for customs
valuation purposes.

(12) An appropriate officer of Customs appointed by
an order in writing by
the Board, or Collector of Customs, on case to case basis, shall have free
access to business premises, registered office, warehouses or any other place,
where any stocks, business records or documents required under this Act are
kept or maintained belonging to any person after serving notice to such person
whose business activities are covered under this Act or who may be required
for audit, inquiry or investigation in any offence committed under this Act
by such person, his agent or any other person: and such officer may, at any
time during the working hours, inspect the goods, stocks, records, data, documents,
correspondence, accounts and statements
[1969: Act IV] [Sec.25]
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and any other record or documents and may take into
custody such records in whole or in part, in original or copies thereof against
a signed receipt. The Board or Collector of Customs may also order for audit
for ascertaining the correctness of declarations, documents records and value
of imported goods. All searches and seizure of documents made under this sub-section
shall be carried out mutatis mutandis in accordance with the provisions of
the Code of Criminal Procedure, 1898(Act V of 1898).

(13) For the purposes of this section,-

(a) "customs value of imported goods" means
the value of goods for the purposes of levying duties of customs and other
taxes on imported goods;
(b) "identical goods" means goods which are the same in all respects
including physical characteristics, quality and reputation. Minor differences
in appearance would not preclude goods otherwise conforming to the definition
from being regarded as identical; (c) "similar goods" means goods
which although not alike in all respects, have like characteristics and like
component materials which enable them to perform the same functions and to
be commercially interchangeable. The quality of the goods, their reputation
and the existence of a trademark are among the factors to be considered in
determining whether goods are similar;
(d) the terms "identical goods" and "similar goods" do
not include as the case may be, goods which incorporate or reflect engineering
development, art work, design work, and plans and sketches for which no adjustment
has been made under sub-section 2(c) (iv) because such elements were undertaken
in Pakistan;
(e) goods shall not be regarded as "identical goods" or "similar
goods" unless they were produced in the same country as the goods being
valued;
[1969: Act IV] [Sec.25]
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(f) goods produced by a different person shall be taken
into account only when there are no identical goods or similar goods, as the
case may be, produced by the same person as the goods being valued; and
(g) "goods of the same class or kind" means goods which fall within
a group or range of goods produced by a particular industry or industry sector,
and includes identical or similar goods.

(14) Notwithstanding anything contained in sub-section
(1),(5),(6),(7),(8) and (9), if the Board or such officer as is authorized
by the Board in this behalf is satisfied that it is necessary or expedient
so to do the Board or the officer may, by notification in the official gazette,
for the purposes of levying customs duties under this Act or any other law
for the time being in force, fix the minimum customs value of goods specified
in the First Schedule and the Second Schedule, having regard to the trend
of value of such or like goods and subject to such conditions or limitations
as the Board or such officer may deem fit. The Board or such authorized officer
may fix different customs values for different classes or different description
of the same type of goods. A notification issued under this sub-section shall
be effective from the
day specified therein, notwithstanding that the official Gazette in which
such notification appears is published at any time after that day.

(15) Customs value of exported goods.- The customs
value of any exported goods shall be the value at the prescribed time, on
a sale in open market for exportation to the country to which the goods are
consigned having regard to the following provisions, namely:-

(a) that the goods are treated as having been delivered
to the buyer on board the conveyance in which they are to be exported ; and

(b) that the seller will bear all packing, commission, transport, loading
and all other costs, charges and expenses(including any export duty which
may be chargeable) incidental to the sale and to the delivery of the goods
on board the conveyance in which they are to be exported and which will be
included in the customs value;
[1969: Act IV] [Sec.25]
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(c) that where goods are manufactured in accordance
with any patented invention or are goods to which any protected design
has been applied, the customs value shall be determined taking into consideration
the value of the right to use design in respect of the goods;
(d) that where goods are exported for sale, other disposal or use, whether
or not after further manufacture, under a Pakistan trade mark, the customs
value shall be determined taking into consideration the value of the right
to use the patent, design or trade mark in respect of the goods.

Explanation 1.-A sale in open market between a buyer
and a seller independent of each other presupposes-

(a) that the customs value is the sole consideration
and sale is between a buyer and seller independent of each other.
(b) that the customs value is not influenced by any commercial, financial
or other relationship, whether by contract or otherwise between the seller
or any person associated in business with him and the buyer or an person associated
in
business with him other than the relationship created by the sale itself.
(c) that no part of the proceeds of any subsequent resale, other disposal
or use of the goods will accrue, either directly or indirectly, to the seller
or any person associated in business with him. (d) that two persons shall
be deemed to be associated in business with one another if, whether directly
or indirectly, either of them has any interest in the business or property
of the other or both have a common interest in any business or property or
some third person has an interest in the business or property of both of them.

Explanation II.- For the purposes of this sub-section,
the expression "prescribed time" shall mean the time when the bill
of export 30[or goods
[1969: Act IV] [Sec.25,25A]
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declaration] is delivered under section 131 30[or 131A]
or, when export of the goods is allowed without a bill of export 30[or goods
declaration] or in anticipation of the
delivery of a bill of export 30[or goods declaration], the time when export
of the goods commences.]

31[25A. Power to takeover the imported goods.- 32[
(1) If any person makes an offer in writing to buy the imported goods sought
to be cleared at value declared by an importer in the bill of entry or goods
declaration, the Assistant Collector or any other higher officer of customs
may order the following without prejudice to any other action against the
importer or his authorised agent, namely:-]

(i) entertain offer by any other person to buy these
goods at substantially higher value than the declared customs value in the
bill of entry 30[or goods declaration] and payment of customs duties and other
leviable taxes thereon, provided such offer is accompanied by a pay order
equal to twenty-five per cent of the amount of each value and duties and other
taxes leviable on imported goods;

(ii) give an option in writing to the importer of such
goods for clearance of imported goods at the customs value equal to such highest
offer for purchase of goods and payment of customs duties and other taxes
chargeable thereon; and

(iii) in case the importer fails to clear the imported
goods within seven days of the receipt of notice under clause (ii) above,
the appropriate officer may takeover the goods on payment of
customs value declared in the bill of entry 30[or goods declaration] and an
amount equal to five per cent of such declared value;

(2) The imported goods taken over under sub-section
(1) shall be delivered to the offerer on submission of two pay orders, one
equal to the customs value declared in the bill of entry 30[or goods declaration]
plus five per cent in the name of importer and the other pay order equal to
the remaining amount of value of

[1969: Act IV] [Sec.25A,25B,26,27]
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imported goods and the amount of customs duties and
other taxes leviable on the imported goods in the name of Collector of Customs;

(3) In case the local buyer fails to take the delivery
of the goods on
payment of value and taxes as prescribed in sub-section (2) above, the pay
order equal to twenty-five per cent of the amount shall be fore-feited in
favour of the
Federal Government and imported goods shall be released to the importer as
per customs value determined under section 25.]

33[25B. Omitted.

26. Power to require information to be furnished.-
An appropriate officer may, by a requisition in writing, require any person
concerned with the importation, exportation, purchase, sale, transport, storage
or handling of any goods which are being or have been imported or exported
to furnish such information relating to the goods as may be necessary for
determining the legality or illegality of the importation or exportation of
such goods, the value of such goods, the nature, amount and source of the
funds or assets with which the goods were acquired and the customs duty chargeable
thereon, or for deciding anything incidental thereto and to produce, and allow
the officer to inspect and take extracts from or make copies of any invoice,
bill of lading, book of account or other book or document of whatever nature
relating to the goods.

34[27. Abatement allowed on damaged or deteriorated
goods.- (1) If before the examination of any imported goods the owner thereof
informs the 35[ Assistant Collector or Deputy Collector ] in writing that
the value of the goods as declared in the bill of entry has diminished as
a result of some damage or deterioration sustained
by them before or during unloading at the port of destination, an officer
of Customs not below the rank of 35[Assistant Collector or Deputy Collector]
may appraise the value of the damaged or deteriorated goods in the manner
given in sub-section (2)
and the owner shall be allowed abatement of duty in proportion to the diminution
of value so appraised, whether duty is leviable ad valorem or otherwise.

(2) For the purposes of this section, the value of
damaged or deteriorated goods may be ascertained by either of the following
methods at the option of the owner:-
[1969: Act IV] [Sec.27,28,29,30]
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(a) value may be appraised by an Officer of Customs
not below the rank of 35[Assistant Collector or Deputy Collector] on the basis
of physical examination of the goods; or (b) such goods may be sold by public
auction or by tender or, with the consent of the owner, in any other manner
and the gross sale proceeds shall be deemed to be the value of such goods
inclusive of duties.]

28. Power to test and denature imported spirit.- When
by any law for the time being in force a duty lower than that prescribed by
36[this Act] is imposed on denatured spirit, any such spirit imported into
Pakistan may, subject to rules, be tested and if necessary adequately denatured
by officers of customs, at the expense of the person importing the same, before
the customs-duty is charged thereon.

29. Restriction on amendment of bill of entry or bill
of export 37[or goods declaration].- Except as provided in section 88, no
amendment of bill of entry or bill of export 38[or goods declaration] relating
to goods assessed for duty on the declared value, quantity or description
thereof shall be allowed after such goods have been removed from the customs-area.

39[30. Date of determination of rate of import duty.-
The rate of duty applicable to any imported goods shall be the rate of duty
in force;

(a) in the case of goods cleared for home consumption
under section 79, on the date on which a 40[bill of entry or goods declaration]
is manifested under that section; and (b) in the case of goods cleared from
a warehouse under section 104, on the date on which a 40[bill of entry or
goods declaration] for clearance of such goods is manifested under that section:

Provided that, where a 40[bill of entry or goods declaration] has been manifested
in advance of the arrival of the conveyance by which the goods have been imported,
the relevant date for the purposes of this section shall be the date on which
the manifest of the conveyance is delivered 41[at the port of first entry]:

[1969: Act IV] [Sec.30,30A]
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Provided further that, in respect of goods for the
clearance of which a 41[bill of entry or goods declaration] for clearance
has been manifested under section 104, and the duty is not paid within seven
days of the 41[bill of entry or goods declaration] being manifested, the rate
of duty applicable shall be the rate of duty on the date on which the duty
is actually paid 42[:]

43[Provided further that in case of the goods illegally
removed from the warehouse, the rate of duty shall be the rate prevalent either
on the date of in-bonding or detection of case or date of payment of the duty
and taxes, whichever is higher:

Provided further that in case of exercising option
for redemption of fine in lieu of confiscation of the goods seized during
anti-smuggling operations, the rate of duty shall be the rate prevalent either
on the date of seizure or date of payment of duty and taxes, whichever is
higher:]

44[Provided further that the Federal Government may, by notification in the
official Gazette, for any goods or class of goods, specify any other date
for the determination of rate of duty.]

Explanation:- For the purpose of this section "manifested"
means that when a machine number is allocated to 40[bill of entry or goods
declaration] and is registered in Customs record.]

45[30A. Date of determination of rate of duty for clearance
through the Customs Computerized System.- Subject to the provisions of section
155A, the rate of duty applicable to any imported or exported goods if cleared
through the Customs Computerized System, shall be the rate of duty in force
on;-

(a) the date of payment of duty;
(b) in case the goods are not chargeable to duty, the date on which the goods
declaration is filed with Customs; and
(c) in case the amount of duty is corrected as a result of intervention by
Customs under section 80A or clause (b) of section 131A, the date on which
the duty was originally paid under section 79A or clause (a) of section 131A;
[1969: Act IV] [Sec.30A,31,31A]
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Provided that where a goods declaration has been filed
in advance of the arrival of the conveyance by which the goods have been imported,
the relevant date for the purposes of this section shall be the date on which
the manifest of the conveyance is filed at the customs-station of first entry:

Provided further that the Federal Government may, by
notification in the official Gazette, specify any other date for the determination
of rate of duty in respect of any goods or class of goods.]

31. Date for determination of rate of export duty.-
The rate and amount of duty applicable to any goods exported shall be the
rate and amount chargeable at the time of the delivery of the bill of export
46[or goods declaration] under section 131:

Provided that where the export of any goods is permitted
without a bill of export 47[or goods declaration] or in anticipation of the
delivery of such a bill 47[or declaration], the rate and amount of duty applicable
shall be the rate and amount chargeable on the date on which loading of the
goods on the outgoing conveyance commences 48[:]

49[Provided further that the Federal Government may,
by notification in the official Gazette, for any goods or class of goods,
specify any other date for determination of the rate of duty.]

50[31A. Effective rate of duty.- (1) Notwithstanding
anything contained in any other law for the time being in force or any decision
of any Court, for the purposes of section 30 51[,30A] and 31, the rate of
duty applicable to any goods shall include any amount of duty imposed under
section 18. 52[****] and the amount of duty that may have become payable in
consequence of the withdrawal of the whole or any part of the exemption or
concession from duty whether before or
after the conclusion of a contract or agreement for the sale of such goods
or opening of a letter of credit in respect thereof.

53[(2) For the purpose of determining the value of
any imported or exported goods, the rate of exchange at which any foreign
currency is to be converted into Pakistan currency shall be the rate of exchange
in force on the date immediately preceding the relevant date referred to in
sections 30, 30A or 31.]
[1969: Act IV] [Sec.32]
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32. False statement, error, etc.- (1) If any person,
in connection with any matter of customs,-

(a) makes or signs or causes to be made or signed,
or delivers or causes to be delivered to an officer of customs any declaration,
notice, certificate or other document whatsoever, or
(b) makes any statement in answer to any question put to him by an officer
of customs which he is required by or under this Act to answer,

54[knowing or having reason to believe that such document
or statement is false] in any material particular, he shall be guilty of an
offence under this section.

(2) Where, by reason of any such document or statement
as aforesaid or by reason of some collusion, any duty or charge has not been
levied or has been short-levied or has been erroneously refunded, the person
liable to pay any amount on that account shall be served with a notice within
55[five] years of the relevant date, requiring him to show cause why he should
not pay the amount specified in the notice.

(3) Where, by reason of any inadvertence, error or
misconstruction, any duty or charge has not been levied or has been short-levied
or has been erroneously refunded, the person liable to pay any amount on that
account shall be served with a notice within 56[three years] of the relevant
date requiring him to show cause why he should not pay the amount specified
in the notice.

57[(3A) Notwithstanding anything contained in sub-section (3), where any
duty or charge has not been levied or has been short-levied or has been erroneously
refunded and this is discovered as a result of an audit or examination of
an importer’s accounts or by any means other than an examination of the documents

provided by the importer at the time the goods were imported, the person liable
to pay any amount on that account shall be served with a notice within three
years of
the relevant date requiring him to show cause why he should not pay the amount
specified in the notice.]

[1969: Act IV] [Sec.32,32A]
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(4) The appropriate officer, after considering the
representation, if any, of such person as is referred to in sub-section (2)
or sub-section (3) shall determine the amount of duty payable by him which
shall in no case exceed the amount specified in the notice, and such person
shall pay the amount so determined.

(5) For the purposes of this section, the expression"relevant
date"means –
(a) in any case where duty is not levied, the date on which an order for the
clearance of goods is made;
(b) in a case where duty is provisionally assessed under section 81, the date
of adjustment of duty after its final assessment;
(c) in a case where duty has been erroneously refunded, the date of its refund;
(d) in any other case, the date of payment of duty or charge.

58[32A. Fiscal fraud.- (1) If any person, in connection
with any matter related to customs-
(a) causes to submit documents including those filed electronically, which
are concocted, altered, mutilated, false, forged, tempered or counterfeit
to a functionary of customs; (b) declares in the bill of entry or bill of
export or electronically filed customs declaration, the name and address of
any exporter or importer which is physically non-existent at the given address;
(c) declares in the bill of entry or bill of export or electronically filed
customs declaration, an untrue information regarding description, quantity,
quality, origin and value of goods; (d) alters, mutilates or suppresses any
finding of the customs functionary on any document or in the computerized
record; or (e) attempts, abets or connives in any action mentioned in clauses
(a), (b), (c) and (d) above, he shall be guilty of an offence under this section.

(2) Where, by any reason as referred to in sub-section
(1) as aforesaid, any duty or tax charged or fee or fine and penalty levied
under any provision of law has not been levied or has been short levied or
has been refunded, the person liable to pay any amount on that account shall
be served with a notice within a period of 180 days of the date of detection
of such custom duty and tax fraud, requiring him to

[1969: Act IV] [Sec.32A,33,34]
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show cause as to why he should not pay the amount specified
in the notice along with any other amount imposed as fine or penalty under
the provisions of this Act.

(3) The appropriate Adjudicating Officer, after considering
the written or verbal representation of such person, may determine the amount
of duty or tax chargeable or fee payable by such person which shall in no
case exceed the amount specified in the notice and such person shall pay the
amount so determined besides the fine or penalty or both.]

33. Refund to be claimed within 59[six months].- (1)
No refund of any customs-duties or charges claimed to have been paid or over-paid
through inadvertence, error or misconstruction shall be allowed, unless such
claim is made within 59[six months] of the date of payment.

(2) In the case of provisional payments made under
section 81, the said period of 56[six months] shall be reckoned from the date
of the adjustment of duty after its final assessment.

34. Power to give credit for, and keep account-current
of duties and charges.- An officer of customs, not below the rank of 60[Assistant
Collector or Deputy Collector] of customs may, in the case of any mercantile
firm or public body, if he so thinks fit, instead of requiring payment of
customs duties or charges as and when they become due, keep with such firm
or body an account-current of such duties and charges, which account shall
be settled at intervals of not exceeding one month, and such firm or body
shall make a deposit or furnish a security sufficient in the opinion of that
officer to cover the amount which may at any time be payable by it in respect
of such duties or charges.

LEGAL REFERENCE

1. Substituted by the Finance Act, 1975 (L of 1975),
S.7(1), page 8. At the time of substitution section 18 was as under:-

a.18. Goods dutiable.- Except as hereinafter provided,
customs duties shall be levied at such rates as may be prescribed under the
Tariff Act, 1934 (XXXII of 1934) or under any other law for the time being
in force on
(a) goods imported into or exported from Pakistan;
(b) goods brought from any foreign country to any customs-station, and without
payment of duty, there transshipped or transported for, or thence carried
to, and imported at, any other customs stations; and
(c) goods brought in bond from one customs-station to another.".


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2. Substituted by Finance Act,1989 (V of 1989),S.5(3),
page 107, substituted by Finance Act,1992 (VII of 1992),S.6(1),page 115 and
substituted by the Finance Act, 1994 (XII of 1994), S.6(2), page 253. At the
time of substitution sub-section (2) was as under:-

2a."(2) The Federal Government may, by Notification
in the official Gazette, levy, subject to such conditions, limitation
or restrictions as it may deem fit to impose, a regulatory duty on all or
any of the goods specified in the First
Schedule at such rate as may be specified in the said notification, and may,
by a like notification, levy a
regulatory duty on all or any of the goods specified in the Second Schedule
and exported from Pakistan at such
rate as may be specified therein.".

2b."(2) The Federal Government may, by Notification in the official Gazette,
levy, subject to such conditions,
limitations or restrictions as it may deem fit to impose, a regulatory duty
on all or any of the articles specified in
the First Schedule at a rate not exceeding hundred per cent of the value of
such articles as determined under
Section 25, or as the case may be, fixed under Section 25B, and may, by a
like notification, levy a regulatory
duty on all or any of the articles exported from Pakistan at a rate not exceeding
hundred per cent of the amount
which represents the value of such articles as determined or fixed as aforesaid.".

2c."(2) The Federal Government may, by Notification in the Official Gazette,
levy, subject to such conditions,
limitations or restrictions as it may deem fit to impose, a regulatory duty
on all or any of the articles specified in
the First Schedule at a rate not exceeding fifty per cent of the rate, if
any, specified therein 2d[***] or at a rate
not exceeding hundred per cent of the value of such articles, as determined
under Section 25 and may, by a like
Notification, levy a regulatory duty on all or any of the articles exported
from Pakistan –

(i) in the case of articles enumerated in the Second
Schedule at a rate not exceeding thirty per cent of the rate specified in
the Second Schedule or of the amount which would represent the value of such
articles as determined under Section 25; and
(ii) in the case of article not enumerated in the Second Schedule, at a rate
not exceeding thirty per cent of the amount which represents the value of
such articles as determined under Section 25.".

2d. "The words, brackets, figures and commas [read with any Notification
issued under sub-section (1) of Section 2
or sub-section (1) of Section 3 of the Protective Duties Act, 1950 (LXI of
1950)" omitted by the Federal Laws (
(Revision and Declaration) Ordinance, 1981.".

3. Substituted for the word and comma "may,"
by the Customs (Amendment) Ordinance, 1998 (XVI of 1998) and similar
amendment was made by the Customs (Amendment) Act, 1999 (II of 1999).
4. Substituted by the Finance Ordinance, 1979 (XXX of 1979), S.6(1), page
186, w.e.f. 25th June, 1979. At the time of substitution sub-section (3) was
as under:-

4a. "(3) The regulatory duty levied under sub-section
(2) shall be in addition to any duty imposed under sub-section (1) or under
any other law for the time being in force.".

5. Inserted by Finance Act,1991 (XII of 1991), S.4(1),
page 197.
6. The brackets and words "(Amendment)" Omitted by Finance Act,1993
(X of 1993), S.4(1),page 121.
7. Omitted by Finance Act,1999(IV of 1999),S.10(2), Page 758. At the time
of omission section 18B was as under:-

"18B. Levy of service charges.- The Federal Government
may, by notification in the official Gazette, levy a service charge equivalent
to two per cent ad valorem on all such goods specified in the First Schedule
to this Act as are subject to pre-shipment inspection.".

Provided that for the purposes of Sales Tax Act, 1990,
such service charge shall not constitute a part of the value of supply.".

8. Renumbered by Finance Ordinance,1979(XXX of 1979),S.6(2),
Page 787 w.e.f. 28th June, 1979.
9. The words "Central Government" substituted by Finance Ordinance,
1972 (XXXI of 1972 ), S.3, and Second Schedule S.1, page 76 w.e.f. 17th June,
1972
10. Substituted for the words "full stop" by Customs (Amendment)
Act, 1999 (II of 1999).
11. Proviso omitted vide Customs (Amendment) Ordinance, 2000 (XI of 2000),
S.2, page 114. At the time of omission this was as under:

[1969: Act IV]
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[Provided that the Federal Government shall not exempt
any goods imported into Pakistan from the whole or any part of the customs
duties chargeable thereon, except in the following cases, namely:-
(a) For rectification of tariff anomalies on the recommendation of National
Tariff Commission; or
(b) for the fullfilment of an international obligation of the Government of
Pakistan; or
(c) for the purpose of national security.

12. Added by Finance Ordinance, 1979 (XXX of 1979),
S.6(2), page 187.
13. Added by Customs (Amendment) Ordinance, 2002 (XXIV of 2002).
14 Omitted by Customs (Amendment) Act, 1999 (II of 1999) and added by Customs
(Amendment) Act, 2000 (XI of 2000), S.3, page 114, at the time of omission
section 20 was as under:-

"20. Board’s power to grant exemption from duty
in exceptional circumstances.- Under circumstance of exceptional nature, the
Board may, subject to such conditions, limitations or restrictions, if any,
as it thinks fit to impose, by a special order in each case recording such
circumstances, exempt any goods from payment of the whole or any part of the
customs duties chargeable there.""

15, Omitted by Customs (Amendment) Act, 1999 (II of
1999) . At the time of omission sub-clause (b) was as under:-

"(b) the delivery without payment of the whole
or any part of the customs duties chargeable thereon of
imported goods of such classes or description as it may prescribe, intended
to be used in the production, manufacture, processing, repair or refining
in Pakistan of goods of such classes or descriptions as it may prescribe;".

16 Substituted by Customs (Amendment) Act, 1999 (II
of 1999). At the time of substitution clause (c) was as under:-

"(c) the repayment in whole or in part of the
customs-duties paid on the importation of any goods of such classes or description
as it may prescribed, which have been used in the production, manufacture,
processing, repair or refitting in Pakistan of goods of such classes or descriptions
as it may prescribe, provided such repayment shall not be made in respect
of the class or description of goods for which drawback can be claimed under
Section 37.".

17 Inserted by Finance Act, 1990 (VII of 1990), S.6(2),
page 35. Omitted by Customs (Amendment) Act, 1999 (II of 1999) and inserted
by Finance Ordinance, 2001 (XXV of 2001), S.4(3), page 305. At the time of
omission this section was as under:-

"21-A. Deferment of collection of customs-duties.-
Subject to such conditions, limitations or restrictions as it thinks fit to
impose, the Board may, in such general cases as may be prescribed by rules
or in particular case by special order, defer the collection of customs-duties
either in whole or in part.".

18. Substituted by Finance Act,1975(L of 1975),S.7(2),
Page 9 w.e.f.7th June,1975.At the time of substitution the proviso was as
under:-

"Provided if such goods have been imported within
two years of their exportation 17a[(or within such further period not exceeding
three years, as the Collector may allow in any case,)] and have continued
to be the property of the person by whom or on whose account they were exported
and have not undergone any processing since their exportation.".
17a. Inserted by the Finance Act, 1973(L of 1973)

19. Substituted "Assistant Collector" by
F.A,1996(IX of 1996) S.4(6).Page 476.
20. Substituted by Finance Act,1973 (L of 1973, S.9(3), Page 531. At the time
of substitution it was as under:-

"(a) where at the time of exportation of such
goods, drawback of any customs or excise duty or any other tax levied by the
39a[Federal Government] or any excise duty levied by the Provincial Government
was allowed, on payment of customs-duty equal to the amount of such drawback.".
20a. The words "Central Government" substituted by Finance Ordinance,
1972 (XXXI of 1972 ), S.3, and Second Schedule S.1, page 76.
[1969: Act IV]
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21 Omitted the comma and words ", excise duty
and sales tax" by Finance Ordinance, 2002 (XXVII of 2002), S.4(3), page
223.
22. Substituted by the Finance Act, 1999 (IV of 1999), S.10(3), page 758.
At the time of substitution section 25 was as under:-

"25. Value of imported and exported goods.- (1)
Subject to the provisions of this section and the rules,
the value of any imported goods shall be the transaction value, that is, the
price actually paid or payable for the
goods when sold or export to Pakistan.

(2) In determining the value under sub-section (1)

(a) there shall be added to the price actually paid or payable for the imported
goods:-
(i) the cost of transport of the imported goods to the port, airport or place
of importation;
(ii) loading, unloading and handling charges or any other charges associated
with or incidental to the transport of the imported goods to that port, airport
or place of importation; and
(iii) the cost of insurance.
(b) to the extent that they are incurred by the buyer but are not included
in the price actually paid or payable for the imported goods, there shall
also be added to such price –
(i) commission and brokerage, except buying commissions;
(ii) the cost of containers which are treated as being one for customs purposes
with the goods in question; and
(iii) the cost of packing whether for labour or materials;
(c) the value, apportioned as appropriate, of the following goods and services
where supplied directly or indirectly by the buyer free of charge or at reduced
cost for use in connection with the production and sale for export of the
imported goods, to the extent that such value has not been included in the
price actually paid or payable, shall also be added to such price –
(i) materials, components, parts and similar items incorporated in the imported
goods; (ii) tools, dies, moulds, and similar items used in the production
of the imported goods; and (iii) materials consumed in the production of the
imported goods;
(d) royalties and license fees related to the imported goods being valued
that the buyer must pay, either directly or indirectly, as a condition of
sale of the imported goods being valued, to the extent that such royalties
and fees are not included in the price actually paid or payable shall also
be added to such price; and
(e) the value of any part of the proceeds of any subsequent resale, disposal
or use of the imported goods that accrues directly or indirectly to the seller
shall also be added to the price actually paid or payable for such goods.

(3) The value of exported any goods shall be taken
to be the normal price, that is to say, the price which they would fetch,
at the prescribed time, on a sale in open market for exportation to the country
to which the goods are consigned between a seller and a buyer independent
of each other.

Explanation.- For the purposes of this sub-section,
the expression "prescribed time" shall mean the time when the bill
of export is delivered under section 131 or; when export of the goods is allowed
without a bill of export or in anticipation of the delivery a bill of export,
the same when export of the goods commences;

(4) The normal price of any exported goods shall be
determined on the following assumptions; namely:-

(a) that the goods are treated as having been delivered
to the buyer on board the conveyance in which they are to be exported; and


[1969: Act IV]
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(b) that the seller will bear all packing, commission,
transport, loading and all other costs, charges and expenses (including any
export duty when may be chargeable) incidental to the sale and to the delivery
of the goods on board the conveyance in which they are to be exported and
which will be included in the normal price.

(5) Where the exported goods to be valued –

(a) are manufactured in accordance with any patented
invention or are goods to which any protected design has been supplied; or
(b) are exported for sale, other disposal or use, whether or not after further
manufacture, under a Pakistan trade mark; the normal price shall be determined
on the assumption that it includes the value of the right to use the patent,
design or trade mark in respect of the goods.

Explanation I.- A sale in open market between a buyer
and a seller independent of each other presupposes –
(a) that the price is the sole consideration;
(b) that the price is not influenced by any commercial, financial or other
relationship; whether by contract or otherwise between the seller or any person
associated in business with him other than the relationship created by the
sale itself; and
(c) that no part of the proceeds of any subsequent resale, other disposal
or use of the goods will accrue, either directly or indirectly, to the seller
or any person associated in business with him.

Explanation II.- Two person shall be deemed to be associated
in business
with one another if whether directly or indirectly, either of them has any
interest in the business or property of the other or both have a common interest
in any business or property or some third person has an interest in the business
or property of both of them.".

22a. Substituted by the Finance Act, 1998 (III of
1998), S.4(II), page 39 at the time of substitution was as under:-

"25. Value of imported and exported goods.- (1)
The value of any imported goods shall be taken to be the normal price, that
is to say, the price which they would fetch, 22b[on the date referred to in
section 30] on a sale in open market between a buyer and a seller independent
of each other.

(2) The normal price of any imported goods shall be
determined on the following assumptions, namely:-
(a) that the goods brought by sea or land are treated as having been delivered
to the buyer at the port or place of importation, as the case may be, and
that goods brought by air are treated as having been delivered to the buyer
at the airport or place where they are unloaded in Pakistan or, if the aircraft
first lands in Pakistan at some other airport or place without unloading the
goods, at such other airport or place;
(b) that the seller will bear freight, insurance, commission shall and all
other costs, charges and expenses incidental to the sale and the delivery
of the goods at that port, airport or place which will be included in the
normal price;
(c) that the buyer will bear any duties or taxes applicable in Pakistan which
will not be included in the normal price.

(3) Where the imported goods to be valued –

(a) are manufactured in accordance with any patented
invention or are goods to which any protected design has been applied; or

[1969: Act IV]
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(b) are imported 22c[****] under a foreign trade mark or are imported for
sale, other disposal or use (whether or not after further manufacture) under
a foreign trade mark;
the normal price shall be determined on the assumption that it includes the
value of the right to use the patent, design or trade mark in respect of the
goods.

(4) The value of any exported goods shall be taken
to be the normal price, that is to say, the price which they would fetch,
at the prescribed time, on a sale in open market for exportation to the country
to which the goods are consigned between a seller and a buyer independent
of each other.

Explanation.- For the purposes of this sub-section,
the expression "prescribed time" shall mean the time when the bill
of export is delivered under section 131 or, when export of the goods is allowed
without a bill of export or in anticipation of the delivery of a bill of export,
the time when export of the goods commences.

(5) The normal price of any exported goods shall be determined on the following
assumptions, namely:-

(a) that the goods are treated as having been delivered
to the buyer on board the conveyance in which they are to be exported; and
(b) that the seller will bear all packing commission, transport, loading and
all other costs, charges and expenses (including any export duty which may
be chargeable) incidental to the sale and to the delivery of the goods on
board the conveyance in which they are to be exported and which will be included
in the normal price.

(6) where the exported goods to be valued –
(a) are manufactured in accordance with any patented invention or are goods
to which any protected design has been applied; or
(b) are exported for sale, other disposal or use under a Pakistan trade mark
or are exported for sale, other disposal or use (whether or not after further
manufacture) under a Pakistan trade mark, the normal price shall be determined
on the assumption that it includes the value of the right to use the patent,
design on trade mark in respect of the goods.

Explanation I.- A sale in open market between a buyer
and a seller independent of each other presupposes –
(a) that the price is the sole consideration; and
(b) that the price is not influenced by any commercial, financial or other
relationship, whether by contract or otherwise between the seller or any person
associated in business with him and buyer or any person associated in business
with him other than the relationship created by the sale itself;
(c) that no part of the proceeds of any subsequent resale, other disposal
or use of the goods will accrue, either directly or indirectly, to the seller
or any person associated to business with him.

Explanation II.- Two persons shall be deemed to be
associated in business with one another if, whether directly or indirectly,
either of them has any interest in the business or property of the other or
both have a common interest in any business or property or some third person
has an interest in the business or property of both of them.".

22b. Substituted for the words and figures "at
the time the bill of entry is delivered under section 79" by Finance
Ordinance, 1972 (XXI of 1972), S.
22c. Omitted the words and comma "for sale, other disposal or use"
by Finance Act, 1973 (L of 1973), S.

23. .Substituted by the Finance Ordinance, 2000 (XXI
of 2000), S.4(3)(I), page 198. At the time of substitution sub-section (4)
was as under:-

[1969: Act IV]
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LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES

"(4) Where, in relation to the goods being valued,
the appropriate officer is of the opinion that the declared price at which
the goods are imported is different from test values as mentioned above, the
appropriate officer shall inform the importer his reservations in writing
and require the importer to justify the price difference. If the
importer fails to justify the price difference, the transaction value shall
be taken to be the one that cannot be determined under sub-section (1).".
24 Inserted for the word "the" by the Finance Ordinance, 2000 (XXI
of 2000), S.4(3)(I), page 198.
25. Added by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198.
26. Added by the Finance Ordinance, 2000 (XXI of 2000),S.4(3)(ii), page 199.
27. Substituted by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page
198. At the time of substitution this sub-section (6) was as under:-

"(6) Transaction value of similar goods.- If the customs value of the
imported goods cannot be determined under the provisions of sub-section (5),
it shall, subject to rules, be the transaction value of similar goods sold
for export to Pakistan and exported at or about the same time as the goods
being valued, and the provisions of clauses (b), (c) and (d) of sub-section
(5) shall mutatis mutandis also apply in respect of similar goods.".

28 Added the word "and" by the Finance Ordinance,
2000 (XXI of 2000), S.4(3)(I), page 198.
29. Sub-clause (iii) omitted by the Finance Ordinance, 2000 (XXI of 2000),
S.4(3)(I) page 198.
30. Inserted by Finance Act, 2003 (I of 2003), S.5(2)(b), page 21.
31. Inserted by the Finance Ordinance, 1979 (XXX of 1979), S.6(b) and substituted
by the Finance Act, 1999 (IV of 1999), S.10(4), page 765. At the time of substitution
section 25A was as under:-
"25A. Action where declared value is less than the value determined.-
If the 31a[appropriate officer] funds that the value of the goods declared
by the importer in the bill of entry is less than the value determined under
Section 25, he may, without prejudice to any other action which he may take
in respect of the importer or such goods require the importer to clear goods
on paying the duty on their value determined as aforesaid, or if the importer
is unwilling or fails to do so, acquire them on behalf of the Federal Government
by paying to the importer their value as declared in the bill of entry.".

31a. Substituted for the words "Collector of Customs" by the Finance
Ordinance, 1982 (XII of 1982), S.
32. Substituted by Finance Act, 2004 (II of 2004), S.3(3), page 14. At the
time of substitution sub-section (1) was as under:-
"(1) If the appropriate officer finds that customs value of imported
goods declared in the bill of entry 32a[or goods declaration] is understated
and there is a buyer of imported goods at substantially higher value, he may
order the following without prejudice to any other action, he may taken in
respect of the importer, namely-"

32a. Inserted by Finance Act, 2003 (I of 2003), S.5(3),
page 21.

33. Inserted by the Finance Act, 1988 (VI of 1988),
S.5(1), page 936 and substituted by the Finance Act, 1998 (III of 1998), S.4(iii),
page 42. At the time of substitution section 25B was as under:-

"25B. Fixation of value for imports and exports.-
(1) Notwithstanding anything contained in section 25, the Board or such officer
as authorized by the Board in this behalf may, from time to time, by notification
in the official Gazette, for the purpose of levying customs-duties under this
Act or any other law for the time being in force, fix the value of the goods
specified in the First Schedule and the Second Schedule to this act, at such
rates as it may deem fit and subject to such conditions or limitations as
it may impose.
(2) Different values may be fixed for different clauses or descriptions of
the same type of goods.".

33a. Inserted by the Finance Act, 1993 (X of 1993).

"(3) A notification issued under sub-section
(1) shall be effective from the day specified therein, notwithstanding that
the official Gazette in which such notification appears is published at any
time after that day.".

33b. Omitted by Finance Act, 2004 (II of 2004), S.3(4),
page 14. At the time of omission was as under:-

"25B. Determination of Value not covered by section
25.- (1) If the value of the imported goods cannot be determined under section
25, the value, subject to the rules, shall be the transaction value of identical
goods sold for export to Pakistan and exported at or about the same time as
the goods being valued.


[1969: Act IV]
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LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES

(2) If the value of the imported goods cannot be determined
under sub-section (1), the value, subject to the rules, shall be the transaction
value of similar goods sold for export to Pakistan and exported at or about
the same time as the goods being valued.

(3) If the value of the imported goods cannot be determined
under sub-section (2), the value shall be determined as follows-

(a) if the imported goods or identical or similar
imported goods are sold in Pakistan in the condition as imported, then the
value of the imported goods shall be based on the unit price at which the
imported goods or identical or similar imported goods, are so sold in the
greatest aggregate quantity, at or about the time of the importation of the
goods being valued, to persons who are not related to the persons from whom
they buy such goods, subject to such deductions as may be provided in the
rules; and

(b) If neither the imported goods nor identical nor
similar goods are sold for export to Pakistan then, if the appropriate officer
so decides, the value shall be based on the unit price at which the imported
goods, after processing, are sold in the greatest aggregate quantity to persons
in the country of importation who are not related to the persons from whom
they buy such goods, due allowance being made for the value added for all
such processing and the deductions as may be provided in the rules.

(4) If the value of the imported goods cannot be determined
under sub-section (3), the value of imported goods shall be based on computed
value as may be prescribed by the rules:

Provided that, at the request of the importer, the
order of application of sub-sections (3) and (4) may be reversed, if so agreed
by the appropriate officer.

(5) If the computed value of the imported goods cannot
be determined under sub-section (4), the value shall be determined using reasonable
means consistent with the principles and general provisions contained in section
25 and on the basis of data available with the Controller of Customs Valuation,
due regard being given to the circumstances surrounding the sale.]

34. Substituted by the Finance Act, 1986(I of 1986),
S.6(2), page 10. At the time of substitution section 27 was as under:-

"27. Abatement allowed on damaged or deteriorated
goods.- If at the time of the first examination of any imported goods the
owner thereof states in writing that the value of the goods as declared in
the bill of entry has deminished as a result of some damage or deterioration
sustained by them before or at the time of landing and an officer not below
the rank of Assistant Collector of Customs is satisfied of the correctness
of such statement, the value of the damaged or deteriorated goods shall be
appraised by an officer of customs, and the owner shall be allowed abatement
of duty in proportion to the diminution in value of the goods as so appraised.".

35. Substituted for the words "Assistant Collector"
by the Finance Act, 1996 (IX of 1996), S.4(6), page 476.
36. Substituted for the words, comma and figure "the Tariff Act, 1934
(XXXII of 1934)" by the Federal Laws (Revision and Declaration) Ordinance,
1981.
37, Added by the Finance Act, 2003 (I of 2003), S.5(4)(a), page 21.
38. Inserted by the Finance Act, 2003 (I of 2003), S.5(4)(b), page 21.
39. Substituted by F.O. 1972 (XXI of 1972),S.3,Page 76 and Second Schedule
S.30, substituted by F.A.,1998 (III of 1998), S.4(IV),Page 43 and substituted
by the Finance Act,1999(IV of 1999), S.10(5), page 766. At the time of substitution
section 30 was as under:

"30. Date of determination of rate of import duty.-
The rate of duty applicable to, any imported goods shall be the
rate of duty in force-
(a) in the case of goods cleared for home consumption under section 79, on
the date on which a bill of entry is presented under that section; and
(b) in the case of goods cleared from a warehouse under section 104, on the
date on which a bill of entry for clearance of such goods is presented under
that section:
Provided that, where a bill of entry has been filed in advance of the arrival
of the conveyance by which the

[1969: Act IV]
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LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES

goods have been imported, the relevant date for the
purposes of this section shall be the date on which the manifest of the conveyance
is delivered:

Provided further that the Federal Government may, by
notification in the official Gazette, for any goods or class
of goods, specify any other date for the determination of value and rate of
duty.".

39a. Substituted by the Finance Ordinance, 1998 (III
of 1998), S.4(IV), page 43. At the time of substitution was as under:
"30. Date for determination of value and rate of import duty.- The value
of, and the rate of duty applicable to, any imported goods shall be the value
and the rate of duty in force-
(a) in the case of goods cleared for home consumption under section 79, on
the date on which a bill of entry is presented under that section; and
(b) in the case of goods cleared from a warehouse under section 164, on the
date on which a bill of entry for clearance of such goods is presented under
that section:
Provided that, where a bill of entry has been filed in advance of the arrival
of the conveyance by which the
goods have been imported, the relevant date for the purposes of this section
shall be the date on which the manifest of the conveyance is delivered.".

39b. Substituted by the Finance Ordinance, 1972 (XXI
of 1972), S.3, page 56 and Second Schedule S.3, page 76. At the time of substitution
was as under:

"30. Date for determination of rate of import
duty.- The rate and amount of duty, applicable to any imported goods shall
be the rate and amount chargeable on the date of the delivery of the bill
of entry to the appropriate officer:
Provided that, if such goods have been warehoused under this Act, the rate
and amount of duty applicable thereto shall be the rate and amount chargeable
at the time of the actual removal of such goods from the warehouse for home
consumption, and, in the case of goods delivered out of a warehouse for removal
under bond to be re-warehoused on which duty is paid without their being re-warehoused,
the rate and amount chargeable at the time of the payment of duty.".

40. Substituted for the words "bill of entry"
by the Finance Act,2003 (I of 2003), S.5(5), Page 21.
41. Inserted by Finance Act,2002 (XXVII of 2002), S.4(4),Page 223.
42. Substituted for the full stop by the Finance Act,1992 (VII of 1992) S.6(2)
page 114..
43. Inserted by Finance Act, 2004 (II of 2004), S.3(4), page 14.
44. Added by Finance Act, 1992 (VII of 1992), S.6(2), page 114.
45. Inserted by the Finance Act, 2003 (I of 2003), S.5(6), page 21.
46. Inserted by the Finance Act, 2003 (I of 2003), S.5(7)(a), page 22.
47. Inserted by the Finance Act, 2003 (I of 2003), S.5(7)(b)(I) and (ii),,
page 22.
48. Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(3),
page 114.
49. Added by the Finance Act, 1992 (VII of 1992), S.6(3), page 114.
50. Inserted by the Finance Act, 1988 )VI of 1988), S.5(2), page 937.
51. Inserted by Finance Act, 2003 (I of 2003), S.5(8)(a), page 22.
52 The commas, figures, words and brackets ", section 2 of the Finance
Ordinance, 1982 (XII of 1982), and section 5 of the Finance Act, 1985 (I of
1985), and the anti-dumping and countervailing duty imposed under the Import
of Goods (Anti-dumping and Countervailing Duties) Ordinance, 1983 (III of
1983)," omitted by the Finance Act, 1991 (XII of 1991), S.4(2), page
197.
53. Substituted by the Finance Act, 2003 (I of 2003), S.5(8)(b), page 22.
At the time of substitution this sub-section was as under:-

"(2) For the purpose of determining the value
of any imported or exported goods, the rate of exchange at which any foreign
exchange is to be converted into Pakistan currency shall be the rate of exchange
in force,-
(a) in the case of goods referred to in clause (a) of section 30, on the date
53a[immediately preceding the date] referred to in that clause;
(b) in the case of goods referred to in clause (b) of the aforesaid section,
on the date 53b[immediately preceding the date] referred to in that clause;
and
(c) in the case of goods referred to in section 31, on the date referred to
in that section.".

53a. Inserted by the Finance Act, 1990 (VII of 1990).
53b. Inserted by the Finance Act, 1990 (VII of 1990).
[1969: Act IV]
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LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES

54. Substituted for the words "and such document
or statement is untrue" by the Federal Laws (R&D) Declaration Ordinance,
1981 (XXVII of 1981) w.e..f. 18-07-1981
55. Substituted for the word "three" by the Finance Ordinance, 2000
(XXI of 2000), S.4(4)(I), page 200.
56. Substituted for the words 54a[six months] by the Finance Ordinance, 2000
(XXI of 2000), S.4(4)(ii), page 200.
56a. Substituted for the words "four months" by the Finance Ordinance,
1982 (XII of 1982), S.6(3), page 59.
57. Inserted by the Finance Ordinance, 2000 (XXI of 2000), S.4(4)(iii), page
2000.
58. Inserted by Finance Act, 2004 (II of 2004), S.3(5), page 15.
59. Substituted for the words "four months" by the Finance Ordinance,
1982 (XII of 1982), S.6(4), page 59.
60. Substituted for the words "Assistant Collector" by the Finance
Act, 1996 (IX of 1996), S.4(6), page 476.


[1969: Act IV] [Sec. 35,36,37]
Customs

CHAPTER – VI

DRAWBACK

35. Drawback of the export on imported goods.- Subject
to the subsequent provisions of this Chapter and the rules, when any goods,
capable of being easily identified, which have been imported into Pakistan
and upon which customs-duties have been paid on importation, are exported
to any place outside Pakistan or as provisions or stores for use on board
a conveyance proceeding to a foreign territory, seven-eight of such duties
shall be repaid as drawback, subject to the following conditions, namely:-

(1) the goods are identified to the satisfaction of
an officer of customs not below the rank of 1[Assistant Collector or Deputy
Collector] of Customs at the customs-station, to be the same as had been imported,
and
(2) the goods are entered for export within two years of the date of their
importation, as shown by the records of the custom-house or if such time is
extended by the Board or the Collector of Customs for sufficient cause within
such extended time:

Provided that the Collector of Customs shall not extend
the time beyond three years of the importation of such goods.

Explanation.- For the purposes of this section, the
goods shall be deemed to have been entered for export on the date on which
the bill of export is delivered to the appropriate officer under section 1312[or
131A].

36. Drawback on goods taken into use between importation
and exportation.- Notwithstanding anything contained in section 35, the repayment
of duty as drawback in respect of goods which have been taken into use between
their importation and subsequent exportation shall be made in accordance with
the provisions of the rules made in that behalf.

37. Drawback on goods used in the manufacture of goods
which are exported.- Where it appears to the Board that in respect of goods
of any class or description manufactured in Pakistan and exported to any place
outside Pakistan, a drawback of customs-duties should be allowed on any imported
goods of a class or description used in the manufacture of such exported goods,
the Board may, by notification in the official Gazette, direct that drawback
shall be allowed in respect of

[1969: Act IV] [Sec. 37,38,39,40,41]
Customs

CHAPTER – VI

DRAWBACK

such imported goods to such extent and subject to such
condition as may be provided in the rules.

38. Power to declare what goods are identifiable and to prohibit draw-back
in case of specified foreign territory.- (1) The Board may, from time to time,
by notification in the official Gazette, declare what goods shall, for the
purposes of this Chapter, be deemed to be not capable of being easily identified.

(2) The 3[Federal Government ] may, from time to time,
by notification in the official Gazette, prohibit the payment of drawback
upon the exportation of goods or any specified goods or class of goods to
any specified foreign port or territory.

39. When no drawback allowed.- Notwithstanding anything
hereinbefore contained, no drawback shall be allowed-

(a) upon goods which are required to be included in
the export manifest
and are not so included, or
(b) when the claim is for drawback amounting, in respect of any single shipment,
to less than hundred rupees, or
(c) unless the claim for drawback has been made and established at the time
of export.

40. Time of payment of drawback.- No such payment of
drawback shall be made until the vessel carrying the goods has put out to
sea or other conveyance has left Pakistan.

41. Declaration by parties claiming drawback.- Every
person, or his duly authorized agent, claiming drawback on any goods duly
exported, shall make and subscribe a declaration that such goods have been
actually exported and have not been relanded and are not intended to be relanded
at any place in Pakistan and that such person was at the time of entry outwards
and export and continues to be entitled to drawback thereon.

LEGAL REFERENCE

1. Substituted for the words "Assistant Collector"
by the Finance Act, 1996 (IX of 1996), S.4(6), page 476
2. Added by Finance Act, 2004 (II of 2004), S.3(7), page 16.
3. Substituted for the words "Central Government" by the Finance
Ordinance, 1972, S.3, page 56 and Second Schedule S.1, page 76.
[1969: Act IV] [Sec. 42,43]
Customs

CHAPTER – VII

ARRIVAL AND DEPARTURE OF CONVEYANCE

42. Arrival of conveyance.- (1) The person-in-charge
of a conveyance entering Pakistan from any place outside Pakistan shall not
cause or permit the conveyance to call or to land in the first instance at
any place other than a customs-station.

(2) The provisions of sub-section (1) shall not apply
in relation to any conveyance which is compelled by accident, stress of weather
or other unavoidable cause to call, or land at a place other than a customs-station
but the person-in-charge of any such conveyance-

(a) shall immediately report its arrival to the nearest
officer of customs or the officer-in-charge of the police-station and shall
on demand produce before him either the cargo book or the manifest or the
log-book belonging to such conveyance;

(b) shall not, without the consent of any such officer,
permit any goods carried in the conveyance to be unloaded from, or any of
the crew or passengers to depart from its vicinity;

(c) shall comply with any direction given by such officer
with respect ot any such goods; and no passenger or member of the crew shall,
without the consent of any such officer, leave the vicinity of the conveyance:

Provided that nothing in this section shall prohibit
the departure of any passenger of member of the crew from the vicinity of,
or the removal of goods from, the conveyance where such departure or removal
is necessary for reasons of health, safety or the preservation of life or
property.

1[43. Delivery of import manifest in respect of a vessel.-
(1) The Board may, by notification in the official Gazette, fix a place beyond
which no vessel arriving shall pass until an import manifest has been delivered
to Customs or other person duly authorized to receive in such form, manner
and time as the Board may prescribe.

(2) On receipt of such import manifest the vessel may
proceed to come beyond the fixed place. No pilot shall bring a vessel into
customs-port without having been so authorized by Customs.

[1969: Act IV] [Sec. 43,44,45]
Customs

CHAPTER – VII

ARRIVAL AND DEPARTURE OF CONVEYANCE

(3) If any vessel arrives at any customs-port in which
a place has not been so fixed, master of such vessel shall, within twenty-four
hours after arrival of such vessel, deliver an import manifest to Customs
in such form and manner as the Board may prescribe.

(4) Notwithstanding anything contained in sub-section
(3), an import manifest may be delivered in anticipation of the arrival of
a vessel.]

44. Delivery of import manifest in respect of a conveyance
other than a vessel.- The person-in-charge of a conveyance other than a vessel
shall, within twenty-four hours after arrival thereof at a land customs-station
or customs-airport, as the case may be, deliver an import manifest to the
appropriate officer.

45. Signature and contents of import manifest and amendment
thereof.- (1) Every manifest delivered under section 43 or section 44 shall
be signed by the person-in-charge of the conveyance or his duly authorized
agent and shall specify all goods imported in such conveyance showing separately
all goods, if any, intended to be landed, transshipped, transited or taken
into another customs-station or to a destination outside Pakistan and stores
intended for consumption at the customs-station or on the outward voyage or
journey, and shall be made out in such form and contain such further particulars
as the Board may from time to time direct2[:]

3[Provided that the Collector of Customs, through
a special order, on such terms and conditions as he may deem fit to impose,
may allow acceptance of digital signatures instead of manual ones, on electronically
transmitted import manifest.]

(2) The appropriate officer shall permit the person-in-charge
of a conveyance or his duly authorized agent to correct any obvious error
in the import manifest or to supply any omission which in the opinion of such
officer results from accident or inadvertence, by furnishing an amended or
supplementary import manifest 4[or by making an amendment electronically]
and shall levy thereon such fees as the Board from time to time directs.

(3) Except as provided in sub-section (2), no import
manifest shall be amended.


[1969: Act IV] [Sec. 46,47,48,49,50]
Customs

CHAPTER – VII

ARRIVAL AND DEPARTURE OF CONVEYANCE

46. Duty of person receiving import manifest.- The
person receiving an import manifest under section 43 or section 44 shall countersign
the same and enter thereon such particulars as the Collector of Customs from
time to time directs 5[:]

6[Provided that no countersignatures shall be required
in respect of an import manifest filed electronically.]

47. Bulk not to be broken until manifest, etc., delivered
and vessel entered inwards.- No vessel arriving in any customs-port shall
be allowed to break bulk, until an import manifest has been delivered as hereinbefore
provided or until copy of such manifest together with an application for entry
of such vessel inwards, has been presented by the master to the appropriate
officer and an order has been given thereon for such entry.

48. Power to require production of documents and ask questions.- (1) When
an import manifest is presented, the person-in-charge of a conveyance or his
duly authorized agent, if required so to do by the appropriate officer, shall
deliver to the officer the bill of lading or the bill of freight or a copy
thereof for every part of cargo or goods laden on board, journey log-book
and any port clearance, docket or other paper granted in respect of such conveyance
at the place from which it is stated to have come, and shall answer all such
questions relating to the conveyance, goods, crew and voyage or journey as
are put to him by such officer.
(2) The appropriate officer may, if any requisition or question made or put
by him under this section is not complied with or answered, refuse to grant
permission to a vessel to break bulk and to other conveyance to land the imported
goods, as the case may be.
49. Special pass for breaking bulk.- Notwithstanding anything contained in
section 47 and subject to rules, the appropriate officer may grant, prior
to receipt of the import manifest and the entry inwards of a vessel, a special
pass permitting bulk to be broken.
50. Order for entry out-wards or loading of goods to be obtained before export
goods are loaded.- (1) No goods other than passengers’ baggage and mail bags
shall be loaded on a conveyance until-

[1969: Act IV] [Sec. 50,51,52,53]
Customs

CHAPTER – VII

ARRIVAL AND DEPARTURE OF CONVEYANCE
(a) in the case of a vessel, a written application for entry of such vessel
outwards, subscribed by the master of such vessel, has been made to the appropriate
officer and an order has been given thereon for such entry; and
(b) in the case of any other conveyance, a written application for authority
to load the goods subscribed by the person-in-charge of the conveyance has
been made to the appropriate officer and an order has been given thereon authorizing
the loading.
(2) Every application made under this section shall specify the particulars
as prescribed by the Board.
51. No vessel to depart without port clearance.- (1) No vessel, whether laden
or in ballast, shall depart from any customs-port until a port-clearance has
been granted by the appropriate officer.
(2) No pilot shall take charge of any vessel proceeding to sea, unless the
master of such vessel produces a port-clearance.
52. No conveyance other than vessel to leave without permission.- No conveyance
other than a vessel shall depart from a land customs-station or customs-airport
until a written permission to that effect has been granted by the appropriate
officer.
53. Application for port clearance of vessels.- (1) Every application for
port-clearance shall be made by the master of a vessel at least twenty-four
hours before the intended departure of the vessel:
Provided that the Collector of Customs or an officer authorized by him in
this behalf may for special reasons to be recorded allow a shorter period
for the delivery of the said application.
(2) The master shall, at the time of applying for port clearance,-

(a) deliver to the appropriate officer an export manifest
in duplicate in such form as may from time to time be prescribed by the Board
signed by such master specifying all goods to be
[1969: Act IV] [Sec. 53,54]
Customs

CHAPTER – VII

ARRIVAL AND DEPARTURE OF CONVEYANCE

exported in the vessel and showing separately all
goods and stores entered in the import manifest, and not landed or consumed
on board or transshipped 7[:]
8[Provided that the Collector of Customs, through a special or general order,
on such terms and conditions as he may deem fit to impose, may allow acceptance
of digital signatures, in lieu of the manual ones, on electronically transmitted
export manifest.]
(b) deliver to the appropriate officer such bills of export 9[or goods declaration]
or other documents as such officer acting under the general instructions of
the Collector of Customs requires; and

(c) answer such questions respecting the departure
and destination of the vessel as are put to him by the appropriate officer.

(3) The provisions of section 45 relating to the amendment of import manifests
shall, mutatis mutandis, apply also to export manifests delivered under this
section or under section 54.
54. Conveyances other than vessels to deliver documents and answer questions
before departure.- The person-in-charge of a conveyance other than a vessel
or his duly authorized agent shall –
(a) deliver to the appropriate officer an export manifest in duplicate in
such form as may from time to time be prescribed by the Board signed by the
person-in-charge or the agent specifying all goods or stores entered in the
import manifest, and not landed or transshipped or consumed on board the conveyance;
(b) deliver to the appropriate officer such bills of export 10[or goods declaration]
or other documents as such officer acting under the general instructions of
the Collector of Customs requires; and
(c) answer such questions respecting the departure and destination of the
conveyance as are put to him by the appropriate officer.

[1969: Act IV] [Sec. 55]
Customs

CHAPTER – VII

ARRIVAL AND DEPARTURE OF CONVEYANCE
55. Power to refuse port clearance to vessels or permission for departure
to other conveyance.- (1) The appropriate officer may refuse to give port-clearance
to a vessel or permission for departure to any other conveyance until-
(a) the provisions of section 53 or section 54, as the case may be, have been
complied with;
(b) all station or port dues and other charges and penalties payable in respect
of such vessel, or by the owner or master thereof, or in respect of such other
conveyance by the owner or person-in-charge thereof, and all taxes, duties
and other dues payable in respect of any goods loaded therein, have been duly
paid, or their payment secured by such guarantee, or by such deposit at such
rate, as such officer directs;

(c) where any export goods have been loaded without
payment or securing payment as aforesaid of all taxes, duties and other dues
payable in respect thereof or in contravention of any provision of this Act
or the rules or of any other law for the time being in force relating to export
of goods.
(i) such goods have been unloaded, or
(ii) where the appropriate officer is satisfied that it is not practicable
to unload such goods, the person-in-charge or his duly authorized agent has
given an undertaking secured by such guarantee or deposit of such amount as
the appropriate officer may direct, for bringing back the goods to Pakistan;
(d) the agent, if any, delivers to the appropriate officer a declaration in
writing to the effect that he will be liable for any penalty imposed under
clause 24 of the Table under sub-section (1) of section 156 and furnishes
security for the discharge of the same;
(e) the agent, if any, delivers to the appropriate officer a declaration in
writing to the effect that such agent is answerable for the discharge of all
claims for damage or short delivery which may be established by the owner
of any goods comprised in the import cargo in respect of such goods.
[1969: Act IV] [Sec. 55,56,57,58]
Customs

CHAPTER – VII

ARRIVAL AND DEPARTURE OF CONVEYANCE
(2) An agent delivering a declaration under clause (d) of sub-section (1)
shall be liable to all penalties which might be imposed on the person-in-charge
of such conveyance under clause 24 of the Table under sub-section (1) of section
156 and an agent delivering a declaration under clause (e) of sub-section
(1) shall be bound to discharge all claims referred to in such declaration.

56. Grant of port clearance or permission for departure.- When the appropriate
officer is satisfied that the provisions of this Chapter relating to the departure
of conveyance have been duly complied with, he shall grant a port-clearance
to the master of the vessel or a written permission for departure to the person-in-charge
of any other conveyance and shall return at the same time to such master or
person-in-charge one copy of the manifest duly countersigned by the appropriate
officer.
57. Grant of port clearance or permission for departure on security of agent.-
Notwithstanding anything contained in section 55 or section 56 and subject
to rules, the appropriate officer may grant a port-clearance in respect of
a vessel or permission for departure in respect of any other conveyance, if
the agent furnishes such security as such officer deems sufficient for duly
delivering within ten days from the date of such grant, the export manifest
and other documents specified in section 53, or section 54, as the case may
be.
58. Power to cancel port-clearance or permission for departure. (1) For the
purpose of securing compliance with any provision of this Act or the rules
or any other law, the appropriate officer may at any time, while the vessel
is within the limits of any port or any other conveyance is within the limits
of any station or airport or within Pakistan territory, demand the return
of port-clearance or the written permission for departure, as the case may
be.
(2) Any such demand may be made in writing or may be communicated to the person-in
charge of the conveyance by wireless, and, if made in writing it may be served,
by delivery to the person in-charge or his agent personally; or
(a) by leaving it at the last known place of abode of such person or agent;
or
(b) by leaving it on board the conveyance with the person appearing to be
in-charge or command thereof.
[1969: Act IV] [Sec. 58,59]
Customs

CHAPTER – VII

ARRIVAL AND DEPARTURE OF CONVEYANCE
(3) Where a demand for the return of a port-clearance or of a permission for
departure is made as aforesaid, the port-clearance or permission shall forthwith
become void.
59. Exemption of certain classes of conveyance from certain provisions of
this Chapter.- (1) The provisions of section 44, 52, and 54 shall not apply
to a conveyance, other than a vessel which carries no goods other than the
baggage of its occupants.
(2) The 11[Federal Government] may, by notification in the official Gazette,
exempt conveyances belonging to Government or any foreign Government from
all or any of the provisions of this Chapter.


LEGAL REFERENCE

1. Substituted by the Finance Act, 2003 (I of 2003),
S.5(8), page 23. At the time of substitution section 43 was as under:-

"43. Delivery of import manifest in respect of
a vessel.- (1) The Board may, by notification in the official Gazette, fix
a place in any river or port beyond which no vessel arriving shall pass until
an import manifest has been delivered to the pilot, officer of customs or
other person duly authorised to receive the same.
(2) If in any river or port wherein a place has been fixed by the Board under
this section, the master of any vessel arriving remains outside or below the
place so fixed, such master shall, nevertheless, within twenty-four hours
after the vessel anchors, deliver an import manifest to the pilot, officer
of customs or other person duly authorised to receive the same.
(3) If any vessel arrives at any customs-port in which a place has not been
so fixed, the master of such vessel shall, within twenty-four hours after
such vessel has anchored within the limits of the port, deliver an import
manifest to the pilot, officer of customs or other person authoirsed to receive
the same.
(4) Notwithstanding anything herein before contained, the appropriate officer
may allow an import manifest to be delivered in anticipation of the arrival
of a vessel.".

2. Substituted for the full stop by the Finance Ordinance,
2001 (XXV of 2001), S.4($), page 305.
3. Added by the Finance Ordinance, 2001 (XXV of 2001), S.4(4), page 305 and
306.
4 Inserted by the Finance Act, 2003 (I of 2003), S.5(10), page 23.
5. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(11),
page 23.
6. Added by the Finance Act, 2003 (I of 2003), S.5(11), page 23.
7. Substituted for the full stop by the Finance Ordinance, 2001 (XXV of 2001),
S.4(5), page 306.
8. Added by the Finance Ordinance, 2001 (XXV of 2001), S.4(5), page 306.
9. Inserted by the Finance Act, 2003 (I of 2003), S.5(12), page 23.
10. Inserted by the Finance Act, 2003 (I of 2003), S.5(13), page 23.
11. Substituted for the words "Central Government" by the Finance
Ordinance, 1972, S.3, page 56 and Second Schedule S.1, page 76.


[1969: Act IV] [Sec. 60,61,62,63]
Customs
CHAPTER VIII
GENERAL PROVISIONS AFFFECTING CONVEYANCES AT CUSTOMS-STATIONS

60. Power to depute officers of customs to board conveyances.- At any time
while a conveyance is in a customs-station or is proceeding towards such station,
the appropriate officer may depute one or more officers of customs to board
the conveyance, and every officer so deputed shall remain on board such conveyance
for such time as the appropriate officer may consider necessary.
61. Officer to be received and accommodation to be provided.- Whenever an
officer of customs is so deputed to be on board any conveyance, the person-in-charge
shall be bound to receive him on board and provide him with suitable accommodation
and adequate quantity of fresh water.
62. Officer’s power of access, etc. – (1) Every officer deputed as aforesaid
shall have free access to every part of the conveyance and may-
(a) cause any goods to be marked before they are unloaded from the conveyance;
(b) lock up, seal, mark or otherwise secure any goods carried in the conveyance
or any place or container in which they are carried; or
(c) fasten down any hatchway or entrance to the hold.
(2) If any box, place or closed receptacle in any such conveyance be locked,
and the key be withheld, such officer shall report the same to the appropriate
officer, who may thereupon issue to the officer on board the conveyance, or
to any other officer under his authority, a written order for search.
(3) On production of such order, the officer empowered thereunder may require
that any such box, place or closed receptacle be opened in his presence; and
if it be not opened upon his requisition, he may break open the same.
63. Sealing of conveyance.- Conveyances carrying transit goods for destinations
outside Pakistan or goods from some foreign territory to a customs-station
or from a

[1969: Act IV] [Sec. 63,64,65,66,67]
Customs
CHAPTER VIII
GENERAL PROVISIONS AFFFECTING CONVEYANCES AT CUSTOMS-STATIONS

customs-station to some foreign territory may be sealed in such cases and
in such manner as may be provided in the rules.
64. Goods not to be loaded or unloaded or water-borne except in presence of
officer.- Save where general permission is given under section 67 or with
permission in writing of the appropriate officer, no goods other than passengers’
baggage or ballast urgently required to be loaded for the vessel’s safety,
shall be shipped or water-borne to be shipped or discharged from any vessel,
in any customs-port, nor any goods except passengers’ baggage shall be loaded
in or unloaded from any conveyance other than a vessel at any land customs-station
or customs-airport except in the presence of an officer of customs.
65. Goods not to be loaded or unloaded or passed on certain days or at certain
times.- Except with the permission in writing of the appropriate officer and
on payment of such fees as may be prescribed by the Board no goods, other
than passengers’ baggage or mail bags, shall in any customs-port be discharged,
or be shipped or water-borne to be shipped or shall be loaded or unloaded
or passed at any land customs-station or customs-airport-
(a) on any public holiday within the meaning of section 25 of the Negotiable
Instruments Act,1881(XXVI of 1881), or on any day on which the discharge or
shipping of cargo at customs-port or loading, unloading passage or delivery
of cargo at any land customs-station or customs-airport, as the case may be,
is prohibited by the Board by notification in the official Gazette; or
(b) on any day except between such hours as the Board may, from time to time,
by a like notification, appoint.
66. Goods not to be loaded or unloaded except at approved places.- Save where
general permission is given under section 67 or with permission in writing
of the appropriate officer, no imported goods shall be unloaded or goods for
export loaded at any place other than a place duly approved under clause (b)
of section 10 for the unloading or loading of such goods.
67. Power to exempt from sections 64 and 66.- Notwithstanding anything contained
in section 64 or section 66, the Board may, by notification in the official

[1969: Act IV] [Sec. 67,68,69,70]
Customs
CHAPTER VIII
GENERAL PROVISIONS AFFFECTING CONVEYANCES AT CUSTOMS-STATIONS

Gazette, give general permission for goods to be loaded at any customs-station
from any place not duly appointed for loading and without the presence or
authority of an officer of customs.
68. Boat-note.- (1) When any goods are water-borne for the purposes of being
landed from any vessel and warehoused or cleared for home-consumption, or
of being shipped for exportation on board any vessel, there shall be sent,
with each boat-load or other separate despatch, a boat-note specifying the
number of packages so sent and the marks or number or other description thereof.

(2) Each boat-note for goods to be landed shall be signed by an officer of
the vessel, and likewise by the officer of customs on board, if any such officer
be on board, and shall be delivered on arrival to any officer of customs authorized
to receive the same.
(3) Each boat-note for goods to be shipped shall be signed by the appropriate
officer and, if an officer of customs is on board the vessel on which such
goods are to be shipped, shall be delivered to such officer, and if no such
officer be on board, shall be delivered to the master of the vessel or to
an officer of the vessel appointed by him to receive it.
(4) The officer of customs who receives any boat-note of goods landed, and
the officer of customs, master or other officer as the case may be, who receives
any boat-note of goods shipped, shall sign the same and note thereon such
particulars as the Collector of Customs may from time to time direct.
(5) The Board may from time to time, by notification in the official Gazette,
suspend the operation of this section in any customs-port or part thereof.
69. Goods water-borne to be forthwith landed or shipped.- All goods water-borne
for the purpose of being landed or shipped shall be landed or shipped without
any unnecessary delay.
70. Goods not to be transshipped without permission.- Except in cases of imminent
danger, no goods discharged into or loaded in any boat for the purpose of
being landed or shipped shall be transshipped into any other boat without
the permission of an officer of customs.
[1969: Act IV] [Sec. 71,72]
Customs
CHAPTER VIII
GENERAL PROVISIONS AFFFECTING CONVEYANCES AT CUSTOMS-STATIONS

71. Power to prohibit plying of unlicensed cargo-boats.- (1) The Board may
declare with regard to any customs-port, by notification in the official Gazette
that, after a date therein specified, no boat not duly licensed and registered
shall be allowed to ply as a cargo-boat for the landing and shipping of merchandise
within the limits of such port.
(2) In any port with regard to which such notification has been issued, the
Collector of Customs or other officer whom the Board appoints in this behalf,
may, subject to rules and on payment of such fees as the Board may, by notification
in the official Gazette, prescribe, issue licences for and register cargo-boats,
or cancel the same.
72. Plying of ships of less than one hundred tons.- (1) Every boat belonging
to a Pakistani ship and every other vessel not exceeding one hundred tons,
shall be marked in such manner as may be prescribed by rules.
(2) Plying of all or any class or description of vessels of less than one
hundred tons, whether in sea or inland waters, may be prohibited or regulated
or restricted as to the purposes and limits of plying by rules.
(3) The appropriate officer shall thereupon take charge of, and grant receipts
for, such goods; and if notice in writing has been given by the master of
such vessel that goods are to remain subject to a lien for freight, primage,
general average, or other charges of a stated amount, the appropriate officer
shall hold such goods until he receives notice in writing that the said charges
have been paid.


[1969: Act IV] [Sec. 73,74,75,76]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

73. Discharge of cargo by vessels may commence on receipt of due permission.-
When an order for entry inwards of any vessel which has arrived in any customs-port
or a special pass permitting such vessel to break bulk has been given, discharge
of the cargo of such vessel may be proceeded with.
74. Discharge of goods by conveyances other than vessels.- When on arrival
of a conveyance other than a vessel at a land customs-station or customs-airport
the person-in-charge of such conveyance has delivered the import manifest
under section 44 and the documents required under section 48, he shall forthwith
take the conveyance or cause it to be taken to the examination station at
the land customs-station or customs-airport and remove or cause to be removed
all goods carried in such conveyance to the custom-house in the presence of
the appropriate officer or some person duly authorized by him in that behalf.
75. Imported goods not to be unloaded unless entered in the import manifest.-
(1) No imported goods required to be shown in the import manifest shall, except
with the permission of the appropriate officer, be unloaded from any conveyance
at any customs-station unless they are specified in the import manifest or
amended or supplementary import manifest for being unloaded at that customs-station.
(2) Nothing in this section shall apply to the unloading of baggage accompanying
a passenger or a member or a crew or mail bags.
76. Procedure in respect of goods not unloaded by vessels within time allowed.-
(1) (a) If any goods imported by a vessel (except such as have been shown
in the import manifest as not to be unloaded) are not unloaded within such
period as is specified in the bill of lading or if no period is so specified,
within such number of working days, not exceeding fifteen, after entry of
the vessel as the Board may from time to time by notification in the official
Gazette appoint, or


[1969: Act IV] [Sec. 76,77,78]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

(b) if the cargo of any vessel, excepting a small quantity of goods, has been
discharged before the expiration of the period so specified or appointed,
the master of such vessel or, on his application, the appropriate officer
may then carry such goods to the custom-house, there to remain for entry.
(2) The appropriate officer shall thereupon take charge of, and grant receipts
for, such goods; and if notice in writing has been given by the master of
such vessel that goods are to remain subject to a lien for freight, primage,
general average, or other charges of a stated amount, the appropriate officer
shall hold such goods until he receives notice in writing that the said charges
have been paid.
77. Power to land small parcels and hold unclaimed parcels.- (1) At any time
after the arrival of any vessel, the appropriate officer may, with the consent
of the master of such vessel, cause any small package or parcel of goods to
be carried to the custom-house there to remain for entry in charge of the
officers of customs, during the remainder of the working days allowed under
this Act, for the landing of such package or parcel.
(2) If any package or parcel so carried to the custom-house remains unclaimed
on the expiration of the number of working days so allowed for its unloading,
or at the time of clearance outwards of the vessel from which it was unloaded,
the master of such vessel may give such notice as is provided in section 76,
and the officer-in-charge of the custom-house shall thereupon hold such package
or parcel as provided in that section.
78. Power to permit immediate discharge.- (1) Notwithstanding anything contained
in sections 74,76 and 77, the appropriate officer in any customs-station to
which the Board, by notification in the official Gazette, declares this section
to apply, may permit the master of any vessel immediately on receipt of an
order under section 47 or a special pass under section 49, or the person-in-charge
of a conveyance other than a vessel on receipt of the import manifest, to
discharge the goods imported by such conveyance, or any portion thereof, into
the custody of his agent, if he be willing to receive the same, for the purpose
of unloading the same forthwith-
[1969: Act IV] [Sec. 78,79]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

(a) at the custom-house, or at any specified landing place or wharf; or
(b) at any landing-place or wharf belonging to the port commissioners, port
trust, railways or other public body or company; or
(c) for giving it in the custody of such person as may be approved by the
Collector of Customs.
(2) Any agent so receiving such cargo or portion shall be bound to discharge
all claims for damage or short delivery which may be established in respect
of the same by the owner thereof, and shall be entitled to recover from such
owner his charges for service rendered, but not for commission or the like,
where any agent for the unloading of such cargo or portion has been previously
appointed by the owner and such appointment is unrevoked.
(3) The appropriate officer shall take charge of all goods discharged under
clause (a) of sub-section (1) and otherwise proceed in relation thereto as
provided in sections 76 and 82.
(4) A public body or company or person at whose landing place or wharf or
place of storage any goods are discharged under clause (b) or clause (c) of
sub-section (1) shall not permit the same to be removed or otherwise dealt
with except in accordance with the order in writing of the appropriate officer.

79. Entry for home-consumption or warehousing.- (1) The owner of any imported
goods shall make entry of such goods for home-consumption or warehousing or
for any other approved purpose by delivering to the appropriate officer a
1[bill of entry or goods declaration] thereof in such form and manner and
containing such particulars as the Board may direct:
Provided that, if the owner makes and subscribes a declaration before the
appropriate officer to the effect that he is unable, for want of full information,
to make a complete entry of any goods, then the said officer 2[may subject
to the conditions prescribed by the Collector] permit him, previous to the
entry thereof, to examine the goods in the presence of an officer of customs
or to deposit such goods

[1969: Act IV] [Sec. 79,79A]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

in a public warehouse appointed under section 12 without warehousing the same,
pending the production of such information.
3[(2) A 1[bill of entry or goods declaration] under sub-section (1) may be
presented at any time before or after the delivery of the manifest:]
Provided that the 4[appropriate officer] may, in any special circumstances,
permit a 1[bill of entry or goods declaration] to be presented before the
delivery of the manifest.
5[(3) An officer not below the rank of Additional Collector of Customs may
permit substitution of a goods declaration for home consumption for a goods
declaration for warehousing or vice versa.]
6[(4) An officer of Customs not below the rank of 7[Assistant Collector 8[*****]
of Customs] may in case of goods requiring immediate release allow release
thereof prior to presentation of a 1[bill of entry or goods declaration] 9[***]
and subject to such conditions and restrictions as may be prescribed by the
Board.]
10[79A. Declaration and assessment for home consumption or warehousing through
the Customs Computerized System.- (1) Subject to the provisions of section
155A, for clearance through the Customs Computerized System, the owner of
any imported goods shall make entry of such goods for home consumption or
warehousing or for any other approved purpose by filing to Customs a goods
declaration containing correct and complete particulars of the goods and after
having assessed and paid his liability of duty, taxes and other charges thereon
in such form and manner as the Board may prescribe:
Provided that if before filing a goods declaration to Customs, the owner makes
a written request to the Collector of Customs or an officer designated by
him that he is unable, for want of full information, to make a correct and
complete declaration of any goods, then the Collector or the officer so designated,
subject to such conditions as he may deem fit, may permit the owner to examine
the goods before filing a declaration:
Provided further that no goods declaration shall be filed prior to ten days
of the expected time of arrival of the vessel.

[1969: Act IV] [Sec. 79A,80,80A]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

(2) If an officer, not below the rank of Additional Collector of Customs,
is satisfied that the rate of customs-duty is not adversely affected and that
there was no intention to defraud, he may, in exceptional circumstances and
for reasons to be recorded in writing, permit substitution of a goods declaration
for home consumption for a goods declaration for warehousing or vice versa.
(3) An officer of Customs, not below the rank of Assistant Collector of Customs,
may in case of goods requiring immediate release allow release thereof prior
to presentation of a goods declaration and subject to such conditions and
restrictions as may be prescribed by the Board.]
80. Assessment of duty.- (1) On the delivery of such bill, the goods or such
part thereof as may be necessary may, without undue delay, be examined or
tested, and thereafter the goods shall be assessed to duty, if any, and the
owner of such goods may then proceed to clear the same for home-consumption
or warehouse them, subject to the provisions thereinafter contained11[:]
12[Provided that the Collector for reasons to be recorded in writing may defer
the examination of goods or any class of goods or goods belonging to a particular
importer or class of importers and cause it to be performed at a designated
place he deems fit and proper.]

(2) Notwithstanding anything contained in sub-section
(1) imported goods prior to examination or testing thereof may be permitted
by the appropriate officer to be assessed to duty on the basis of the statements
made in the bill relating thereof and the information furnished under the
rules and the documents produced under section 26, but if it is found subsequently
on examination or testing of the goods or otherwise that any statement in
such bill or document or any information so furnished is not correct in respect
of any matter relating to the assessment, the goods shall, without prejudice
to any other action which may be taken under this Act, be reassessed to duty.

13[(3) The classification determined for the purpose of assessment of goods
under sub-sections (1) and (2) may include classification given in an advance
ruling in such manner as the Federal Government may by rule prescribe.]
14[80A. Checking of goods declaration through the Customs Computerized System.-
(1) Subject to the provisions of section 155A, on the receipt of goods
[1969: Act IV] [Sec. 80A,81]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

declaration under section 79A through the Customs Computerized System, an
officer of Customs shall satisfy himself regarding the correctness of the
particulars of import, including declaration, assessment, and payment of duty,
taxes and other charges thereon.
(2) An officer of customs may examine any goods that he may deem necessary
at any time after the import of the goods into the country and may requisition
customs documents as and when and in the manner deemed necessary during or
after release of the goods by Customs.
(3) If during the checking of goods declaration it is found that any statement
in such declaration or document or any information so furnished is not correct
in respect of any matter relating to the assessment, the goods shall, without
prejudice to any other action which may be taken under this Act, be reassessed
to duty.]
81. Provisional Assessment of duty.- (1) Where it is not possible immediately
to assess the customs-duty that may be payable on any imported goods entered
for home-consumption or for warehousing or for clearance from a warehouse
for home-consumption or on any goods entered for exportation, for reason that
the goods require chemical or other test 15[or a further enquiry] for purposes
of assessment, or that all the documents or complete documents or full information
pertaining to those goods have not been furnished, an officer not below the
rank of 16[Assistant Collector or Deputy Collector of Customs] may order that
the duty payable on such goods be assessed provisionally:
Provided that the importer (save in the case of goods entered for warehousing)
or the exporter pays such additional amount as security or furnishes such
guarantee of a scheduled bank for the payment thereof as the said officer
deems sufficient to meet the excess of the final assessment of duty over the
provisional assessment.
17[(2) Where any goods are allowed to be cleared or delivered on the basis
of such provisional assessment, the amount of duty actually payable on those
goods shall be finally assessed within 18[one year] of the date of provisional
assessment:
[1969: Act IV] [Sec. 81,81A,]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

Provided that the Collector of Customs may, under circumstances of exceptional
nature, extend the period for final assessment by not more than ninety days,
after recording such circumstances.
(3) On completion of such assessment, the appropriate officer shall order
that the amount already paid or guaranteed be adjusted against the amount
payable on the basis of final assessment, and the difference between the two
amounts shall be paid forthwith to or by the importer or exporter, as the
case may be.
(4). If the final assessment is not completed within the period specified
in sub-section (2), the provisional assessment shall become final].
19[81A. Provisional determination of duty through the Customs Computerized
System.- (1) Subject to the provisions of section 155A, where it is not possible
for an officer of customs during the checking of the goods declaration to
satisfy himself of the correctness of the assessment of the goods made under
section 79A, for reason that the goods require chemical or other test or a
further inquiry, an officer not below the rank of Assistant Collector of Customs
may order that the duty payable on such goods be determined provisionally:
Provided that the importer, save in the case of goods entered for warehousing,
or the exporter pays such additional amount as security or furnishes such
guarantee of a scheduled bank for the payment thereof as the said officer
deems sufficient to meet the likely differential between the final determination
of duty over the amount determined provisionally.
(2) Where any goods are allowed to be cleared or delivered on the basis of
such provisional determination, the amount of duty correctly payable on those
goods shall be determined within one year of the date of provisional determination:
Provided that the Collector of Customs may, under circumstances of exceptional
nature and after recording such circumstances extend the period for final
determination by not more than ninety days.
(3) On completion of final determination, the amount already paid or guaranteed
shall be adjusted against the amount payable on the basis of final determination,
and the difference between the two amounts shall be paid forthwith to or by
the importer or exporter, as the case may be.
[1969: Act IV] [Sec. 81A,82]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

(4) If the final determination is not made within the period specified in
sub-section (2), the provisional determination shall, in the absence of any
new evidence, be deemed to be the final determination.]
20[82. Procedure in case of goods not cleared or warehoused or transshipped
or exported or removed from the port within one month after unloading.- If
any goods are not entered and cleared for home-consumption or warehoused or
transshipped or are not loaded on the conveyance for export or removed from
the port area within one month of the date of unloading thereof at a customs-station
or within such extended period as the appropriate officer may allow, such
goods may, after due notice given to the owner, if his address could be ascertained,
or after due notice to the carrier, shipping agent, custodian of the goods,
as the case may be, if his address could not be ascertained, be sold under
the orders of the appropriate officer notwithstanding the fact that adjudication
of the case under section 179, or an appeal under section 193, or 196, or
a proceeding in any court of law in Pakistan, is pending:
Provided that-
(a) animals and perishable and hazardous goods may, with the permission of
the appropriate officer, be sold at any time;
(b) arms, ammunition or military stores may be sold or otherwise disposed
of at such time and place and in such manner as the Board may, with the approval
of the Federal Government, direct;
(c) in cases where goods are sold pending adjudication, appeal or decision
of the court, the proceeds of sale shall be kept in deposit and, if on such
adjudication (or, as the case may be, in such appeal or the decision of the
court) the thing sold is found not to have been liable to confiscation, the
entire sale proceeds, after necessary deduction of duties, taxes or dues as
provided in section 201, shall be handed over to the owner:
Provided further that nothing in this section shall authorize removal for
home-consumption of any dutiable goods without payment of customs-duties thereon.]

[1969: Act IV] [Sec. 82A]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

,21[82A. Procedure in case of goods not cleared or warehoused or transshipped
or exported or removed from the port within one month after unloading through
the Customs Computerized System.- Subject to the provisions of section 155A,
at customs-stations with an operational Customs Computerized System, if any
goods are not cleared for home consumption or warehoused or transshipped or
are not loaded on the conveyance for export or removed from the port area
within one month of their arrival at a customs-station or within such extended
period as the appropriate officer may allow, such goods may, after the due
notice given to the owner, if his address could be ascertained, or after due
notice to the carrier, shipping agent, custodian of the goods, as the case
may be, if his address could not be ascertained, may be sold in auction or
taken into custody by Customs and removed from the port to a Customs auction
warehouse for auction under the orders of the appropriate officer notwithstanding
the fact that adjudication of the case under section 179, or an appeal under
section 193, or 196, or a proceeding in any court of law in Pakistan, is pending:

Provided that-
(a) animals, perishable and hazardous goods may, with the permission of the
appropriate officer, be sold at any time;
(b) arms and ammunition or military stores may be sold or otherwise disposed
of at such time and place and in such manner as the Board may, with the approval
of the Federal Government, direct;
(c) In cases where goods are sold pending any adjudication, appeal or decision
of the court, the proceeds of sale shall be kept in deposit and, if on such
adjudication (or, as the case may be, in such appeal or the decision of the
court) the thing sold is found not to have been liable to confiscation, the
entire sale proceeds, after necessary deduction of duties, taxes or dues as
provided in section 201, shall be handed over to the owner:
Provided further that all auctions under this section shall be governed by
the auction rules as notified by the Board and where Customs removes such
goods from the premises of the custodian for disposal, the charges due to
the custodian shall be
[1969: Act IV] [Sec. 82A]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

paid subsequently from the sale proceeds of the goods in the manner as prescribed
under section 201:
Provided further that nothing in this section shall authorize removal for
home consumption of any dutiable goods without payment of customs-duties thereon;]

LEGAL REFERENCE
1. Substituted for the words "bill of entry" wherever occurring
by the Finance Act, 2003 (I of 2003), S.5(14), page 24.
2. Substituted for the word "shall" by the Finance ordinance,2002
(XXVII of 2002), S.4(5), page 223.
3. Substituted by the Finance Act,1994(XII of 1994), S.6(3)(a), page 254.
At the time of substitution this sub-section was as under:-
3a. "(2) A bill of entry under sub-section (1) may be presented at any
time after the delivery of the manifest.
4. Substituted for the words "Collector of Customs" by the Finance
Ordinance, 1982 (XII of 1982), S.6(5)(a), page 59".
5. Substituted by Finance Act, 2004 (II of 2004), S.3(8), page 16.. At the
time of substitution this sub-section was as under:-
"(3) If 5[an officer not below the rank of 5b[Additional Collector of
Customs] is satisfied that the rate of customs-duty is not adversely affected
and that there was no intention to defraud, he may in exceptional circumstances
and
for reasons to be recorded in writing permit substitution of a 1[bill of entry
or goods declaration] for home-consumption for a 1[bill of entry or goods
declaration] for warehousing or vice versa."

5a Substituted for the words "the Collector of
Customs" by the Finance Ordinance, 1982 (XII of 1982), S.6(5)(b), page
59
5b. Substituted for the words "Deputy Collector" by the Finance
Act, 1996(IX of 1996), S.4(7), page 478.
6. Added by the Finance Act, 1990 (VII of 1990), S.6(4), page 35.
7. Substituted for the words "Assistant Collector" by the Finance
Act, 1996 (IX of 1996), S.4(6), page 476.
8. Omitted the words "or Deputy Collector" by the Finance Act, 2003
(I of 2003), S.5(14)(b), page 24.
9. Omitted the words "or bill of export, in such cases" by the Finance
Act, 1994 (XII of 1994), S.6(3)(b), page 254 10. Inserted by the Finance Act,
2003 (I of 2003), S.5(15), page 24.
11. Substituted full stop by Finance Act, 2004 (II of 2004), S.3(9), page
16.
12. Inserted by Finance Act, 2004 (II of 2004), S.3(9), page 16.
13. Inserted by the Finance Act, 2002 (XXVII of 2002), S.4(6), page 223.
14. Inserted by the Finance Act, 2003 (I of 2003), S.5(16), page 25.
15. Inserted by the Finance Ordinance, 1969 (XVI of 1969), S.4(2)(a), page
418
16. Substituted for the words "Assistant Collector" by the Finance
Act, 1996 (IX of 1996), S.4(6), page 476
17. Substituted sub-sections (2), by the Finance Act, 1991 (XII of 1991),
S.4(3), page 197. At the time of substitution this sub-section was as under:-

"(2) Where any goods are allowed to be cleared
or delivered on the basis of such provisional assessment, the amount of duty
actually payable on those goods shall, as soon as may be, finally assessed
and on completion of such assessment the appropriate officer shall order that
the amount already paid or guaranteed be adjusted against the amount payable
on the basis of final assessment, and the difference between them shall be
paid forthwith to or by the importer or exporter, as the case may be.".

18. Substituted for the words "one hundred and
eighty days" by the Finance Act, 2000 (XXI of 2000), S.4(5), page 201.
19. Inserted by the Finance Ordinance, 2003 (I of 2003), S.5(17), page 25.
20. Inserted by the Finance Ordinance, 2003 (I of 2003), S.5(17), page 25.Substituted
by the Finance Ordinance, 1979 (XXX of 1979), S.6(5), page 187. A the time
of substitution section 82 was as under:-
"82. Procedure in case of goods not cleared or warehoused or transhipped
within 20a[one month] after unloading.- If any goods are not entered and cleared
for home-consumption or warehoused or transhipped within 20a[one month] of
the date of unloading thereof at a customs-station or within such extended
period as the appropriate officer may allow, such goods may, after due notice
given to the owner, if his address could be ascertained, or published in the
official Gazette, if his address could not be ascertained, be sold under the
order of the appropriate officer:

[1969: Act IV]
Customs
CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

LEGAL REFERENCE
Provided that –
(a) animals and perishable and hazardous goods may, with the permission of
the appropriate officer, be sold at any time;
(b) arms, ammunition or military stores may be sold or otherwise disposed
of at such time and place and in such manner as the Board may, with the approval
of the 20b[Federal Government], direct:
Provided further that nothing in this section shall authorise removal for
home consumption of any dutiable goods without payment of customs duties thereon.".

20a. Substituted for the words "two months"
by the Finance Act, 1973 (51 of 1973), S.9(5), page 13.
20b. Substituted for the words "Central Government" by the Finance
Act, 1972 (XXI of 1972), S.3, page 56 and Second Schedule, S.1, page 76.

20c. Substituted by the Finance Act, 2003 (I of 2003), S.5(18), page 26. At
the time of substitution was as under:-
"82. Procedure in case of goods not cleared or warehoused or transhipped
within one month after unloading.- If any goods are not entered and cleared
for home-consumption or warehoused or transhipped within one month of the
date of unloading thereof at a customs-station or within such extended period
as the appropriate officer may allow, such goods may, after due notice given
to the owner, if his address could be ascertained, or 1d[after due notice
to the carrier, shipping agent, custodian of the goods, as the case may be,]
if his address could not be ascertained, be sold under the orders of the appropriate
officer notwithstanding the fact that adjudication of the case under Section
179, or an appeal under Section 193, or a revision under Section 196 or a
proceeding in any court of law in Pakistan, is pending:
Provided that —
(a) animals and perishable and hazardous goods may, with the permission of
the appropriate officer, be sold at any time;
(b) arms, ammunition or military stores may be sold or otherwise disposed
of at such time and place and in such manner as the Board may, within the
approval of the Federal Government, directs;
(c) in cases where goods are sold pending adjudication, appeal, revision or
decision of the court, the proceeds of sale shall be kept in deposit and,
if on such adjudication (or, as the case may be, in such appeal or revision
or the decision of the court) the thing so sold is found not to have been
liable to confiscation, the entire sale proceeds, after necessary deduction
of duties, taxes or dues as provided in Section 201, shall be handed over
to the owner:
Provided further that nothing in this section shall authorise removal for
home-consumption of any dutiable goods without payment of customs duties thereon.".
21. Inserted by the Finance Act, 1996 (IX of 1996), S.4(3), page 470 and substituted
by the Finance Act, 2003 (I of 2003), S.5(19), page 27. At the time of substitution
section 82A was as under:-
"82A. Disposal of goods not exported or removed from the port.- (1) Where
any goods are not loaded on the conveyance for export or removed from the
port area within one month of the date of their entry into a customs port
or customs station or within such extended period as the appropriate officer
may allow, such gods may, after due notice in the owner, if his address could
be ascertained, or after due notice to the shipping agent or custodian of
the goods, as the case may be if his address could not be ascertained, be
sold or removed from the port to a customs warehouse, under the orders of
appropriate officer.
[1969: Act IV]
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CHAPTER IX
DISCHARGE OF CAERGO AND ENTRY INWARDS OF GOODS

LEGAL REFERENCE
(2) Where any goods could not be loaded on the conveyance or removed from
the port area within one month of the date of entry, the officer of customs
not below the rank of an Assistant Collector or Deputy Collector of Customs
may, on an application made to him by the owner, the shipping agent or, as
the case may be, the custodian of goods, shall extend the period of stay of
the goods in the port area.
Provided that –
(a) animals, perishable and hazardous goods may, with the permission of the
appropriate officer, be sold or removed from the port, at any time.
(b) arms and ammunition may be sold or otherwise disposed of at such time
and place and in such manner as the Board may, with the approval of the Federal
Government direct.
(3) In case where goods are sold pending any adjudication proceedings, including
appeal or revision, before any officer, court or tribunal, the proceeds of
sale shall be kept in deposit and, if on such adjudication or, as the case
may be, decision in appeal or revision the goods so sold are found not to
have been liable to confiscation, the entire sale proceeds, after necessary
deduction of duties, taxes or dues as provided in section 201, shall be handed
over to the owner.".

[1969: Act IV] [Sec. 83,83A]
Customs
CHAPTER X
CLEARANCE OF GOODS FOR HOME-CONSUMPTION

1[83. Clearance for home consumption.- (1) When the owner of any goods entered
for home-consumption and assessed under section 79A, 80, 80A or 81 has paid
the import duty and other charges, if any, in respect of the same the appropriate
officer, if he is satisfied that the import of the goods is not prohibited
or in breach of any restrictions or conditions applying to the import of such
goods, may make an order for the clearance of the same:
Provided that, at customs-stations where the Customs Computerized System is
operational the system may clear the goods through system generated clearance
documents.
(2) Where the owner fails to pay import duty and other charges within thirty
days from the date on which the same has been assessed under sections 80,
80A or 81, he shall be liable to pay surcharge at the rate of fourteen per
cent per annum on import duty and other charges payable on such goods.]
2[83.A Levy of additional duty.- Notwithstanding anything contained in this
Act and without prejudice to any other action that may be taken under this
Act, if any person fails to pay the dues recoverable under this Act within
the prescribed time, he shall, in addition to the dues payable, be liable
to pay additional duty at the rate of one and a half percent per month.
Explanation: For the purpose of calculating additional duty, the period of
default shall be reckoned from the day following the due date on which the
dues were required to be paid to the day preceding the date on which the same
are actually paid.]

LEGAL REFERENCE
1. Re-numbered as sub-section (1) by the Finance Act, 1993 (X of 1993), S.4(iii),
page 121 and substituted by the Finance Act, 2003 (I of 2003), S.5(19), page
27. At the time of substitution section 83 was as under:-
"83. Clearance for home-oonsumption.- 1a[(1) When the owner of any goods
entered for hom-consumption and assessed under section 80 has paid the import
duty and other charges, if any in respect of the same, the appropriate officer,
if he is satisfied that the import of the goods is not prohibited or in breach
of any restrictions or conditions apply to the import of such goods, may make
an order for the clearance of the same.
1b[(2) Where the owner fails to pay import duty and other charges under sub-section
(1) within thirty days from the date on which the bill of entry is returned
to him for payment of duty, he shall be liable to pay surcharge at the rate
of fourteen percent per annum on import duty and other charges payable on
such goods:

[1969: Act IV]
Customs
CHAPTER X
CLEARANCE OF GOODS FOR HOME-CONSUMPTION

LEGAL REFERENCE
Provided that where the bill of entry is returned for payment of duty before
the commencing day of the Finance Act, 1993, and the owner has not paid such
duty before such commencing day, the date of return of such bill of entry
shall be such commencing day.]

1a. Re-numbered as sub-section (1) by the Finance Act,
1993 (X of 1993), S.4(iii), page 121.
1b. Added by the Finance Act, 1993 (X of 1993), S.4(iii), page 121.
2. Inserted by the Finance Act, 2000 (XXI of 2000), S.4(6), page 201..-

[1969: Act IV] [Sec. 84,85,86]
Customs
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WAREHOUSING

84. Application to warehouse.- When any dutiable goods have been entered for
warehousing and assessed under section 1[79A, 80, 80A or 81] the owner of
such goods may apply for leave to deposit the same in any warehouse appointed
or licensed under this Act2[:]
3[Provided that the Collector of Customs, for reasons to be recorded in writing,
may disallow the warehousing of goods or any class of goods or goods belonging
to a particular importer4[:]
5[Provided further that, at customs-stations where the Customs Computerized
System is operational the system may allow removal to warehouse through system
generated clearance documents.]
85. Form of application.- Every such application shall be in writing signed
by the applicant, and shall be in such form as may be prescribed by the Board.

86. Warehousing bond.- (1) When any such application has been made in respect
of any goods, the owner of the goods to which it relates shall execute a bond,
binding himself in a penalty of twice the amount of the duty assessed under
section 80 or section 81 or reassessed under section 109 on such goods,-
(a) to observe all the provisions of this Act and the rules in respect of
such goods;
(b) to pay on or before a date specified in a notice of demand all duties,
rent and charges payable in respect of such goods together with 6[surcharge]
on the same from the date so specified at the rate of 7[two per cent per month]
or such other rate as is for the time being fixed by the Board; and
(c) to discharge all penalties incurred for violation of the provisions of
this Act and the rules in respect of such goods.
(2) Every such bond shall be in such form as is from time to time prescribed
by the Board, and shall relate to the goods or portion of the goods of one
conveyance only.

[1969: Act IV] [Sec. 86,87,88]
Customs
CHAPTER XI
WAREHOUSING
(3) Notwithstanding anything in sub-section (2), for the purposes of sub-section
(1), the Collector of Customs may permit any importer to enter into a general
bond in such amount and subject to such conditions, limitations or restrictions
as the Collector of Customs may determine in respect of the warehousing of
goods to be imported by such importer within a specified period.
(4) A bond executed under this section by an importer in respect of any goods
shall continue in force notwithstanding the transfer of the goods to any other
person or the removal of the goods to another warehouse or warehousing station:

Provided that, where the whole of the goods or any part thereof are transferred
to another person, the appropriate officer may accept a fresh bond from the
transferee in a sum equal to twice the amount of duty assessed on the goods
transferred and thereupon the bond executed by the transferer shall be deemed
to be discharged to the extent to which the fresh bond has been executed by
the transferee.
87. Forwarding of goods to warehouse.- (1) When the provisions of sections
85 and 86 have been complied with in respect of any goods, such goods shall
be forwarded in charge of an officer of customs to the warehouse in which
they are to be deposited.
(2) A pass shall be sent with the goods specifying the name of the bonder
and the name or number of the importing conveyance, the marks, numbers and
contents of each package, and the warehouse or place in the warehouse wherein
they are to be deposited.
88. Receipt of goods at warehouse.- (1) On receipt of the goods, the pass
shall be examined by the warehouse-keeper, and shall be returned to the appropriate
officer.
(2) No package, butt, cask or other container shall be admitted into any warehouse
unless it bears the marks and numbers specified in, and otherwise corresponds
with, the pass for its admission.
(3) If the goods be found to correspond with the pass, the warehouse-keeper
shall certify to that effect on the pass, and the warehousing of such goods
shall be deemed to have been completed.
[1969: Act IV] [Sec. 88,89,90,91,92]
Customs
CHAPTER XI
WAREHOUSING

(4) If the goods do not so correspond, the fact shall be reported by the warehouse-keeper
for the orders of the appropriate officer, and the goods shall either be returned
to the custom-house in charge of an officer of customs or kept in deposit
pending such orders as the warehouse-keeper deems most convenient.

(5) If the quantity or value of any goods has been
incorrectly stated in the bill of entry, due to inadvertence or bona fide
error, the error may be rectified at any time before the warehousing of the
goods is completed, and not subsequently.
89. Goods how warehoused.- Except as provided in section 94, all goods shall
be warehoused in the packages, butts, casks or other containers in which they
have been imported.
90. Warrant to be given when goods are warehoused.- (1) Whenever any goods
are lodged in a public warehouse or a licensed private warehouse, the warehouse-keeper
shall deliver a warrant signed by him as such to the person lodging the goods.

(2) Such warrant shall be in such form as the Board may from time to time
prescribe, and shall be transferable by endorsement; and the endorsee shall
be entitled to receive the goods specified in such warrant on the same terms
as those on which the person who originally lodged the goods would have been
entitled to receive the same.
(3) The Board may, by notification in the official Gazette, exempt any class
of goods from the operation of this section.
91. Access of customs officer to private warehouse.- The appropriate officer
shall have access to any private warehouse licensed under this Act.
92. Power to cause packages lodged in warehouse to be opened and examined.-
(1) The appropriate officer may at any time by order in writing direct that
any goods or packages lodged in any warehouse shall be opened, weighed or
otherwise examined; and, after any goods have been so opened, weighed or examined,
may cause the same to be sealed or marked in such manner as he thinks fit.

[1969: Act IV] [Sec. 92,93,94]
Customs
CHAPTER XI
WAREHOUSING

(2) When any goods have been so sealed and marked after examination, they
shall not be again opened without the permission of the appropriate officer;
and, when any such goods have been opened with such permission, the packages
shall, if he thinks fit, be again sealed or marked.
93. Access of owner to warehoused goods.- (1) Any owner of goods lodged in
a warehouse shall, at any time within the hours of business, have access to
his goods in the presence of an officer of customs, and an officer of customs
shall, upon application for the purpose being made in writing to the appropriate
officer, be deputed to accompany such owner.
(2) When an officer of customs is specially employed to accompany such owner,
a sum sufficient to meet the expense thereby incurred shall, subject to rules,
be paid by such owner to the appropriate officer, and such sum shall, if the
appropriate officer so directs, be paid in advance.
94. Owner’s power to deal with warehoused goods.- (1) With the sanction of
the appropriate officer and on payment of such fees as may be prescribed by
rules, the owner of any goods may, either before or after warehousing the
same,-
(a) separate damaged or deteriorated goods from the rest;
(b) sort the goods or change their containers for the purpose of preservation,
sale, export or disposal of the goods;
(c) deal with the goods and their containers in such manner as may be necessary
to prevent loss or deterioration or damage to the goods;
(d) show the goods for sale; or
(e) take such samples of goods as may be allowed by the appropriate officer
with or without entry for home-consumption, and with or without payment of
duty, except such as may eventually become payable on a deficiency of the
original quantity.
(2) After any such goods have been so separated and repacked in proper or
approved packages, the appropriate officer may, at the request of the owner
of such goods, cause or permit any refuse, damaged or surplus goods remaining
after
[1969: Act IV] [Sec. 94,95,96]
Customs
CHAPTER XI
WAREHOUSING

such separation or repacking (or, at the like request, any goods which may
not be worth the duty) to be destroyed, and may remit the duty payable thereon.

95. Manufacture and other operations in relation to goods in a warehouse.-
(1) Subject to rules, the owner of any warehoused goods may, with the permission
in writing of the Collector of Customs, carry on any manufacturing process
or other operations in the warehouse in relation to such goods.
(2) Where in the course of any such operation or process there is any waste
or refuse the following provisions shall apply, namely:-
(a) If the whole or any part of the goods produced by such operation or process
are exported, no duty shall be charged on the quantity of the warehoused goods
wasted or turned into refuse in the course of the operation or processing
carried on in relation to the goods exported:
Provided that such waste or refuse is either destroyed or duty is paid on
such waste or refuse as if it had been imported into Pakistan in that form;

(b) If the whole or any part of the goods produced by such operation or process
are cleared from the warehouse for home-consumption, duty shall be charged
on the quantity of the warehoused goods wasted or turned into refuse in the
course of the operation or processing carried on in relation to the goods
cleared for home-consumption.
96. Payment of rent and warehouse dues.- (1) If goods be lodged in a public
warehouse, the owner shall 8[unless exempted by an order of the Collector
or an officer not below the rank of 9[Assistant Collector or Deputy Collector],
authorized by him,] pay monthly rent and warehouse-dues at such rates as the
Collector of Customs may fix.
(2) A table of the rates of rent and warehouse-dues so fixed shall be placed
in a conspicuous part of such warehouse.

[1969: Act IV] [Sec. 96,97,98]
Customs
CHAPTER XI
WAREHOUSING

(3) If any demand for such rent or dues is not discharged within ten days
of its presentation, the appropriate officer may, in the discharge of such
demand (any transfer or assignment of the goods notwithstanding) cause to
be sold, after due notice in the official Gazette, such sufficient portion
of the goods as he may select.
(4) The proceeds of such sale shall be adjusted in accordance with section
201.
97. Goods not to be taken out of warehouse except as provided by this Act.-
No warehoused goods shall be taken out of any warehouse, except on clearance
for home-consumption or export, or for removal to another warehouse, or as
otherwise provided in this Act.
10[98. Period for which goods may remain warehoused.- 11{(1) Warehoused goods,
other than perishable goods notified by the Central Board of Revenue, may
remain in the warehouse for a period of one year following the date of their
admission into the warehouse and perishable goods so notified may remain in
the warehouse for a period of three months, following the said date:
Provided that the said period may, in case of non-perishable goods, be extended,
on sufficient cause being shown by the owner of the warehoused goods and subject
to the condition that he pays in advance surcharge on the duty and taxes involved
at 12[one] per cent per month for the extended period-
13[(a) by the Collector of Customs, for a period not exceeding three months
in case of notified perishable goods and a period not exceeding six months
in case of non-perishable goods; and
(b) subject to the condition that the extension in case of perishable goods
shall be granted only if the goods are fit for human consumption.}
(2) The Federal Government may, subject to such conditions, or restrictions
as it may deem fit to impose, by notification in the official gazette, remit
the whole or a part of the surcharge in case of any goods or category of goods
and the Board, in circumstances of exceptional nature, may, subject to such
conditions, limitations or restrictions, if any, as it may think fit to impose,
by a special order in each case recording such circumstances remit the whole
or a part of the surcharge.
[1969: Act IV] [Sec. 98,99,100,101]
Customs
CHAPTER XI
WAREHOUSING

(3) Notwithstanding anything contained in sub-section (1), the Federal Government
may, by notification in the official Gazette, limit the period for which 14[***]
goods or class of 14[***] goods may remain in the warehouse:
Provided that such period shall not be less than one month.
(4) When the licence of any warehouse is cancelled, the owner of any goods
warehoused therein shall, within ten days of the date on which notice of such
cancellation is given, or within such extended period as the appropriate officer
may allow, remove the goods from that warehouse to another warehouse or clear
them for home-consumption or exportation.]
99. Power to remove goods from one warehouse to another in the same customs-station.-
(1) Any owner 15[or a manufacturer-cum-exporter duly authorized by such owner
in respect] of goods warehoused under this Act may, within the period of their
warehousing under section 98, and with the permission of the Collector of
Customs, on such conditions and after giving such security, if any, as the
Collector directs, remove goods from one warehouse to another warehouse in
the same warehousing station.
(2) When any owner 16[or a manufacturer-cum-exporter duly authorized by such
owner] desires to remove any goods, he shall apply for permission to do so
in such form as the Board may prescribe.
100. Power to remove goods from one warehousing station to another.- (1) Any
owner 17[or a manufacturer-cum-exporter duly authorized by such owner in respect]
of goods warehoused at any warehousing station may, within the period of their
warehousing under section 98, remove the same for the purpose of warehousing
them at any other warehousing station.
(2) When any owner 16[or a manufacturer-cum-exporter duly authorized by such
owner] desires to remove any goods for such purpose, he shall apply to the
Collector of Customs in such form and manner as the Board may prescribe stating
therein the particulars of the goods to be removed, and the name of the customs-station
to which they are to be removed.
101. Transmission of account of goods to officers at warehousing station of
destination.- (1) When permission is granted for the removal of any goods
from
[1969: Act IV] [Sec. 101,102,103]
Customs
CHAPTER XI
WAREHOUSING

one warehousing station to another under section 100, an account containing
the particulars thereof shall be transmitted by the appropriate officer of
the customs-station of removal to the appropriate officer of the customs-station
of destination.
(2) The person requiring the removal shall before such removal enter into
a bond, with one sufficient surety, in a sum equal at least to the duty chargeable
on such goods, for the due arrival and re-warehousing thereof at the customs-station
of destination, within such time, as the Collector of Customs directs.
(3) Such bond may be taken by the appropriate officer either at the customs-station
of removal or at the customs-station of destination as best suits the convenience
of the owner.
(4) If such bond is taken at the customs-station of destination, a certificate
thereof signed by the appropriate officer of such station shall at the time
of the removal of such goods be produced to the appropriate officer at the
customs-station of removal; and such bond shall not be discharged unless such
goods are produced to the appropriate officer, and duly re-warehoused at the
customs-station of destination within the time allowed for such removal or
are otherwise accounted for to the satisfaction of such officer; nor until
the full duty due upon any deficiency of such goods, not so accounted for,
has been paid.
102. Remover may enter into a general bond.- The Collector of Customs may
permit any person desirous of removing warehoused goods to enter into a general
bond, with such sureties, in such amount and under such conditions as the
Collector approves, for the removal, from time to time, of any goods from
one warehouse to another, either in the same or in a different warehousing
station and for the due arrival and re-warehousing of such goods at the destination
within such time as the Collector directs.
103. Goods on arrival at customs-station of destination to be subject to same
laws as goods on first importation.- Upon the arrival of warehoused goods
at the customs-station of destination, they shall be entered and warehoused
in like manner as goods are entered and warehoused on the first importation
thereof, and under the laws and rules, in so for such laws and rules are applicable,
which regulate the entry and warehousing of such last mentioned goods.
[1969: Act IV] [Sec. 104,105,106,107]
Customs
CHAPTER XI
WAREHOUSING

104. Clearance of bonded goods for home-consumption.- Any owner 17[or a manufacturer-cum-exporter
duly authorized by such owner in respect] of warehoused goods may, at any
time within the period of their warehousing under section 98, clear such goods
for home-consumption by paying-
(a) the duty assessed on such goods under the provisions of this Act; and

(b) all rent, penalties, 18[surcharge] and other charges payable in respect
of such goods 19[:]
20[Provided that in case of manufacturer-cum-exporter duly qualified for claiming
exemption under any notification issued under this Act, the ex-bonding of
goods under this section shall be without payment of duties and taxes.]
105. Clearance of warehoused goods for export.- Any owner of warehoused good
may, at any time within the period of their warehousing under section 98,
clear such goods for export out of Pakistan on payment of all rent, penalties,
21[surcharge] and other charges payable as aforesaid but without paying any
import duty thereon:
Provided that, if the 22[Federal Government] is of the opinion that warehoused
goods of any specified description are likely to be smuggled back into Pakistan,
it may, by notification in the official Gazette, direct that such goods shall
not be exported to any place outside Pakistan without payment of duty or allow
them to be exported subject to such restrictions and conditions as may be
specified in the notification.
106. Clearance of warehoused goods for export as provisions, on a conveyance
proceeding to foreign destination.- Any warehoused provisions and stores may
be exported within the period of their warehousing under section 98 without
payment of import duty for use on board any conveyance proceeding to a foreign
territory.
107. Application for clearance of goods.- (1) An application to clear goods
from any warehouse for home-consumption or for export shall be made in such
form as the Board may prescribe.
(2) Such application shall ordinarily be made to the appropriate officer at
least twenty-four hours before it is intended to clear such goods.
[1969: Act IV] [Sec. 108,109,110,111]
Customs
CHAPTER XI
WAREHOUSING

108. Reassessment of warehoused goods when damaged or deteriorated.- If any
goods upon which duties are levied ad valorem 23[ or otherwise] are damaged
or deteriorated due to an unavoidable accident or cause after they have been
entered for warehousing and assessed under section 80 and before they are
cleared for home-consumption, their value in the damaged or deteriorated state
may be appraised 24[according to either of the methods provided in sub-section
(2) of section 27], if the owner so desires, by an officer of customs and
the duty leviable thereon shall be diminished in proportion to the diminution
of their value and a new bond for twice the amount of the diminished duty
may, at the option of the owner, be executed by him to replace the bond originally
executed.
109. Reassessment on alteration of duty.- If any goods have been entered for
warehousing and assessed under section 25[79A, 80,80A or 81] but the duty
leviable thereon is subsequently altered, such goods shall be reassessed on
the basis of the altered duty and a new bond shall be executed by the owner
in accordance with the provisions of section 86 to replace the bond originally
executed by him.
110. Allowance in case of volatile goods.- When any warehoused goods of such
class or description as the Board having regard to the volatility of such
goods and the manner of their storage may, by notification in the official
Gazette, specify are, at the time of delivery from a warehouse, found to be
deficient in quantity and the Collector of Customs is satisfied that such
deficiency is on account of natural loss, no duty shall be charged on such
deficiency.

111. Duty on goods improperly removed from warehouse
or allowed to remain beyond fixed time or lost or destroyed or taken as sample.-
In respect of goods specified hereunder the appropriate officer may demand
and upon such demand the owner of such goods shall forthwith pay the full
amount of duty chargeable on such goods together with all rent, penalties,
26[surcharge] and other charges payable in respect of them, namely:-

(a) Warehoused goods which are removed in contravention
of section 97.
(b) Goods which have not been removed from the warehouse within the time allowed
for such removal under section 98.
(c) Goods in respect of which a bond has been executed under section 86 and
which have not been cleared for home-consumption or export or removed in accordance
with the provisions of this Act and are lost or
[1969: Act IV] [Sec. 111,112,113]
Customs
CHAPTER XI
WAREHOUSING

destroyed otherwise than as provided in sections 94
and 95 or as mentioned in section 115, or are not accounted for to the satisfaction
of the appropriate officer.
(d) Goods which have been taken under section 94 as samples without payment
of duty.
112. Procedure on failure to pay duty etc.- (1) If any owner fails to pay
any sum demanded under section 111, the appropriate officer may either proceed
upon the bond executed under section 86, or cause such portion of the owner’s
goods in the warehouse to be detained as he may consider adequate to recover
the demand, and a notice in writing of such detention shall immediately be
given to the owner.
(2) In case the demand is not discharged within fifteen days of the date of
such notice, the goods so detained may be sold.
(3) The net proceeds of any such sale shall be entered upon and adjusted against
the bond and the surplus if any remaining after full satisfaction of the bond
shall be disposed of in the manner provided in section 201.
(4) No transfer or assignment of the goods shall prevent the appropriate officer
from proceeding against such goods in the manner above provided, for any amount
due thereon.
113. Noting removal of goods.- (1) When any warehoused goods are taken out
of any warehouse, the appropriate officer shall cause the fact to be noted
on the back of the bond.
(2) Every note so made shall specify the quantity and description of such
goods, the purposes for which they have been removed, the date of removal,
the name of the person removing them, the number and date of the bill of export
27[or goods declaration] under which they have been taken away, if removed
for exportation, or of the bill of entry 27[or goods declaration], if removed
for home-consumption and the amount of duty paid, if any 28[:]
29[Provided that at customs-station where the Customs Computerized System
is operational, the requirement of this section shall be completed in accordance
with that system.]
[1969: Act IV] [Sec. 114,115,116]
Customs
CHAPTER XI
WAREHOUSING

114. Register of bonds.- (1) A register shall be kept of all bonds entered
into for customs-duties on warehoused goods, and entry shall be made in such
register of all particulars required by section 113 to be specified.
(2) When such register shows that the whole of the goods covered by any bond
have been cleared for home-consumption or export, or otherwise duly accounted
for, and when all amounts due on account of such goods have been paid, the
appropriate officer shall cancel such bond as discharged in full, and shall
on demand deliver the cancelled bond to the person who executed it or who
is entitled to receive it.
115. Power to remit duties on warehoused goods lost or destroyed.- If any
warehoused goods in respect of which a bond has been executed under section
86 and which have not been cleared for home-consumption are lost or destroyed
by unavoidable accident or cause, the Collector of Customs may in his discretion
remit the duties due thereon:
Provided that, if any such goods be so lost or destroyed in a 30[(***)] warehouse,
notice thereof be given to the appropriate officer within forty-eight hours
after the discovery of such loss or destruction.
116. Responsibility of warehouse keeper.- The warehouse-keeper in respect
of goods lodged in a public warehouse, and the licensee in respect of goods
lodged in a private warehouse, shall be responsible for their due receipt
therein and delivery therefrom, and their safe custody while deposited therein,
accordance to the quantity, weight or gauge reported by the officer of customs
who has assessed such goods, allowance being made, if necessary, for deficiency
in quantity on account of natural loss as provided in section 110:
Provided that no owner of goods shall be entitled to claim from the appropriate
officer or from any keeper of a public warehouse, compensation for any loss
or damage occurring to such goods while they are being passed into or out
of such warehouse, or while they remain therein, unless it be proved that
such loss or damage was occasioned by the willful act or neglect of the warehouse-keeper
or of an officer of customers.

[1969: Act IV] [Sec. 117,118,119]
Customs
CHAPTER XI
WAREHOUSING

117. Locking of warehouses.- (1) Every public warehouse shall be under the
lock and key of both the warehouse-keeper appointed by the Collector of Customs,
and the appropriate officer.
(2) Every private warehouse shall be under the lock and key of both the licensee
and the appropriate officer.
118. Power to decide where goods may be deposited in public warehouse, and
on what terms.- The Collector of Customs may from time to time determine in
what division of any public warehouse 31[or private warehouse], and in what
manner, and on what terms, any goods may be deposited, and what sort of goods
may be deposited in any such warehouse.
119. Expenses of carriage, packing, etc. to be borne by owner.- The expenses
of carriage, packing and storage of goods on their receipt into or removal
from a public warehouse shall, if paid by the appropriate officer or by the
warehouse-keeper, be chargeable on the goods and be defrayed by, and recoverable
from, the owner, in the manner provided in section 112.


LEGAL REFERENCE

1. Substituted for the figure "80" by Finance
Act,2003 (I of 2003), S.5(21)(a), page 28.
2. Substituted for the full stop by Finance Act,1990 (VII of 1990),S.6(5),
page 35.
3. Added by the Finance Act,1990(VII of 1990), A.6(5), page 35.
4. Substituted for the full stop by Finance Act,2003 (I of 2003), S.5(21)(b)
page 29.
5. Added by Finance Act,2003 (I of 2003), S.5(21)(b), page 29.
6. Substituted for the word "interest" by the Finance Act, 1990(VII
of 1990), S.6(6), page 35.
7. Substituted for the words "eight per cent per annum" by the Finance
Ordinance, 1981 )XXIV of 1981), S.4(1), page 138.
8. Inserted by the Finance Act, 1973 (L of 1973), S.9(6), page 531.
9. Substituted for the words "Assistant Collector" by the Finance
Act, 1996 (IX of 1996), S.4(6), page 4
10. Substituted by the Finance Act, 1990 (VII of 1990), S.6(7), page 36. At
the time of substitution section 98 was as under:-
"98. Period for which goods may remain warehoused.- 10a(1) Warehoused
goods, other than consumer goods notified by the Central Board of Revenue,
may remain in the warehouses for a period of 10b[six months following the
date of their admission into the warehouse and consumer goods so notified
may remain in the warehouses for a period of three months] following the said
date:
Provided that –
(i) the said period may, in case of non-perishable goods, be extended, on
sufficient cause being shown by the owner of the warehoused goods and subject
to the condition that he pays in advance 10c[surcharge] on the duty involved
at two per cent per month for the extended period,-
(a) by the Collector of Customs for a period not exceeding six months; and

[1969: Act IV] [Sec. 117,118,119]
Customs
CHAPTER XI
WAREHOUSING
LEGAL REFERENCES

(b) by the Board for such period at it may deem fit:
Provided further that in circumstances of exceptional nature, the Board, may,
subject to such conditions limitations or restrictions, if any, as it may
think fit to impose, by a special order in each case recording such circumstances,
remit the whole or a part of the interest.
(ii) when the licence of any private warehouse is cancelled, the owner of
any goods warehoused therein shall within ten days of the date on which notice
of such cancellation is given, or within such extended period as the appropriate
officer may allow, remove the goods from that warehouse to another warehouse
or clear them for home-consumption or exportation.".
10d(2) Notwithstanding anything contained in sub-section (1), the Federal
Government may, by notification in the official Gazette, limit the period
for which any consumer goods or class of consumer goods may remain in the
warehouses:

Provided that such period shall not be less than one
month.]

10a. Re-numbered as sub-section (1) of that section
by Finance Act, 1986 (I of 1986), 6(3), page 10.
10b. Substituted for the words and figure "one year following the date
of the execution of the bond under section 86 in respect of them and consumer
goods so notified may remain in the warehouses for a period of six months"
by the Finance Act, 1989 (V of 1989), 5(4), page 107.
10c. Substituted for the word "interest" by the Finance Act, 1985
(I of 1985), S.3(1), page 363.
10d. Added by Finance Act, 1986 (I of 1986), S.6(3), page 10.
10e. Substituted by the Finance Ordinance, 1984 XXVIII of 1984), S.5(2), page
93. At the time of substitution section 98 was as under:-
"98. Period for which goods may remain warehoused.- Any warehoused goods
may remain in the warehouses for a total period of one year following the
date of the execution of the bond under section 86 in respect of them:
Provided that –
10f[(i) the said period may, in case of perishable goods, be extended, on
sufficient cause being shown by the owner of the warehoused goods and subject
to the condition that he pays in advance interest on the duty involved at
two per cent per month for the extended period,-
(ii) when the licence of any private warehouse is cancelled, the owner of
any goods warehoused therein shall, within ten days of the date on which notice
of such cancellation is given or within such extended period as the appropriate
officer may allow, remove the goods from that warehouse to another warehouse
or clear them for home-consumption or exportation.".
10f. Clause (i) substituted by the Finance Ordinance, 1982 (XII of 1982),
S.6(6), page 59. At the time of substitution this clause was as under:-
[(i) the said period may, on sufficient cause being shown, be extended by
the Board by such period as it may deem fit.]
10g. Substituted by the Finance Ordinance, 1979 (XXX of 1979). At the time
of substitution section 98 was as under:-

[1969: Act IV] [Sec. 117,118,119]
Customs
CHAPTER XI
WAREHOUSING
LEGAL REFERENCES

"98. Period for which goods may remain warehoused.- Any warehoused goods
may remain in the warehouses for a total period of three years following the
data of the execution of the bond under section 86 in respect of them:
Provided that –
(i) in the case of any goods which are likely to deteriorate, the said period
of three years may be reduced by the Collector of Customs to such reasonable
period as he deems fit in each case; (ii) in the case of any goods which are
not likely to deteriorate, the period of three years may, on sufficient cause
being shown, be extended by the Collector of Customs by a period not exceeding
one year and by the Board by such further period as it may deem fit; (iii)
when the licence of any private warehouse is cancelled, the owner of any goods
warehoused therein shall, within ten days of the date on which notice of such
cancellation is given or within such extended period as the appropriate officer
may allow, remove the goods from that warehouse to another warehouse or clear
them for home-consumption or exportation.".

11. Substituted by Finance Act, 2004 (II of 2004),
S.3(10), page 16.
12. Substituted for sub-section (1) by the Finance Act, 1998 (III of 1998),
S.4(V)(I), page 44. At the time of substitution this was as under:-
"(1) Warehoused goods, other than consumer goods as notified by the Central
Board of Revenue, may remain in the warehouse for a period of three months
following the date of their admission into the warehouse and consumer goods
so notified may remain in the warehouse for a period of one month following
the said date:-

Provided that the said period may, in case of non-perishable
goods, be extended by the Board or by such officer as authorized by the Board
in this behalf, on sufficient cause being shown by the owner of the warehoused
goods and subject to the condition that he pays in advance surcharge on the
duty and taxes involved at two per cent per month for the extended period.".

12a. Substituted for sub-section (1) by the Customs
(Amendment) Act, 1994. Earlier the same amendment was made by Customs (Amendment)
Ordinance, 1993 and Customs (Amendment) Ordinance, 1994. At the time of substitution
was as under:-

"(1) Warehoused goods, other than consumer goods
notified by the Central Board of Revenue, may remain in the warehouse for
a period of six months following the date of their admission into the warehouse
and consumer goods so notified may remain in the warehouse for a period of
three months following the said date:

Provided that the said period may, in case of non-perishable
goods, be extended, on sufficient cause being shown by the owner of the warehoused
goods and subject to the condition that he pays in advance surcharge on the
duty and taxes involved at two per cent per month for the extended period;-
(a) by the Collector of Customs, for a period not exceeding six months; and
(b) by the Federal Government or the Board, for such period as it may deem
fit.".

13. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(6), page
306. At the time of substitution this was as under:-
"(a) by the Collector of Customs, for a period not exceeding six months;
and
(b) by the Federal Government or the Board, for such period as it may deem
fit.".

14. Omitted the words "consumer" by the Finance
Act, 1998 (III of 1998), S.4(V)(ii), page 44.
15. Inserted by the Finance Act, 1999 (IV of 1999), S.10(6)(I), page 767
16. Inserted by Finance Act, 1999 (IV of 1999), S.10(6)(ii), page 767..
17. Inserted by the Finance Act, 1999 (IV of 1999), S.10(8)(I), page 767.
[1969: Act IV] [Sec. 117,118,119]
Customs
CHAPTER XI
WAREHOUSING
LEGAL REFERENCES


18. Substituted for the word "interest" by the Finance Act, 1985(I
of 1985), S.3(1), page 363.
19. Substituted full stop by the Finance Act, 1999 (IV of 1999), S.10(8)(ii),
page 767.
20. Added by the Finance Act, 1999 (IV of 1999), S.10(8)(ii), page 767.
21. Substituted for the word "interest" by the Finance Act, 1985
(I of 1985), S.3(1), page 363.
22. Substituted for the words "Central Government" by the Finance
Act, 1972 (XXI of 1972), S.3, page 56 and Second Schedule S.1, page 76.
23. Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4)(a) page 11.
24. Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4) (b), page
11.
25. Substituted for the figure "80" by the Finance Act, 2003 (I
of 2003), S.5(22), page 29.
26. Substituted for the word "interest" by the Finance Act, 1985
(I of 1985), S.3(1), page 363.
27. Inserted by the Finance Act, 2003 (I of 2003), S.5(23)(a)(b), page 29.
28. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(23)(c),
page 29. 29. Added by the Finance Act, 2003 (I of 2003), S.5(23)(c), page
29.
30. The word "private" omitted by the Finance Act, 1990 (VII of
1990), S.6(8), page 37.
31. Inserted by the Finance Ordinance, 1984 (XXVIII of 1984), S.5(3), page
94.


[1969: Act IV] [Sec. 120,121,122]

Customs
CHAPTER XII
TRANSHIPMENT

1[120. Chapter not to apply to postal articles.- The provisions of this chapter
shall not apply to goods imported by post.]
2[121. Transhipment of goods without payment of duty.- (1) Subject to the
provisions of section 15 and the rules, the appropriate officer may, on application
by the owner of any goods imported at any customs-station and specially and
distinctly manifested at the time of importation as for transshipment to some
other customs-station or foreign destination, grant leave to transship the
same without payment of duty, if any, chargeable on such goods with or without
any security or bond for the due arrival and entry of the goods at the customs-station
of destination.
(2) The Board may, subject to rules and such conditions as it may deem fit
to impose, authorize certain carriers to transport goods under the multimodal,
scheme. Goods transported under the multimodal scheme shall be specially and
distinctly manifested at the time of importation as for transshipment to some
other customs-station or foreign destination and shall not –
(a) require distinct permission for transshipment from the customs-station
of first entry into the country to be transported to the customs-station of
destination. The principal carrier issuing the multimodal bill of lading or
air way bill will be responsible for the sanctity of the cargo during transportation
between the customs-station of first entry into the country to the customs-station
of destination; and
(b) be subject to the risk management system at the customs station of first
entry.
(3) The Board may, subject to such conditions as it may deem fit, grant licence
to any carrier to carry goods under the multimodal scheme.]

122. Superintendence of transshipment.- An officer
of customs 3[may] be deputed free of charge to superintend the removal of
transshipped goods from one conveyance to another 4[:]
5[Provided that nothing in this section shall apply to the goods transported
under the multimodal scheme.]
[1969: Act IV] [Sec. 123,124,125]

Customs
CHAPTER XII
TRANSHIPMENT

6[123. Entry, etc., of transshipped goods.- (1) All goods transshipped under
sub-section (2) of section 121 to any customs-station shall, on their arrival
at such customs-station, be entered in the same manner as goods on their first
importation and shall be dealt with likewise.
(2) All goods being transshipped under sub-section (1) of section 121 from
a customs-station of first entry into the country, where the Customs Computerized
System is operational and the goods are determined to be high risk by the
risk management system shall be dealt with under rules on the subject.]
124. Transshipment of provisions and stores from one conveyance to another
of the same owner without payment of duty.- Any provisions and stores in use
or being carried for use on board a conveyance may, at the discretion of the
appropriate officers be transshipped to another conveyance belonging wholly
or partly to the same owner and present simultaneously at the same customs-station,
without payment of duty.
125. Levy of transshipment fees.- Subject to the rules, a transshipment fee
on any goods or class of goods transshipped under this Act may be levied at
such rates, according to weight, measurement, quantity, number, bale, package
or container, as the Board may, by notification in the official Gazette, prescribe
for any customs-station or class of customs-stations.


LEGAL REFERENCE

1. Section 120 substituted by the Finance Act, 1979
(XXX of 1979), S.6(7), page 188. At the time of substitution this was as under:-
"120. Chapter not to apply to baggage or postal articles.- The provision
of this Chapter shall not apply to (a) baggage or (b) goods imported by post.".

2. Substituted by the Finance Act, 2003 (I of 2003),
by the Finance Act, 2003 (I of 2003), S.5(25)(a), page 30. At the time of
substitution section 121 was as under:-
"121. Transhipment of goods without payment of duty.- Subject to the
provisions of section 15 and the rules, the appropriate officer may, on application
by the owner of any goods imported at any customs-station and specially and
distincity manifested at the time of importation as for transhipment to some
other customs-station or foreign destination, grant leave to tranship the
same without payment of duty, if any, chargeable on such goods at the customs-station
of transhipment and, in the case of goods to be transhipped to some other
customs-station, with or without any security or bond for the due arrival
and entry of the goods thereat.".

3. Substituted for the words and commas "shall,
in every case,"by the Finance Act, 2003 (I of 2003), by the Finance Act,
2003 (I of 2003), S.5(25),(a) page 30.

4. Substituted full stop by the Finance Act, 2003 (I
of 2003), S.5(25)(b), page 30.
[1969: Act IV]

Customs
CHAPTER XII
TRANSHIPMENT

LEGAL REFERENCE


5. Added by the Finance Act, 2003 ((I of 2003), S.5(25)(b), page 30.

6. Added by the Finance Act, 2003 (I of 2003), S.5(25)(b),
page 30. Substituted by the Finance Act, 2003 (I of 2003), S.5(26), page 30.
At the time of substitution section 123 was as under:-
"123, Entry, etc., of transhipped goods.- All goods transhipped under
section 121 to any customs-station shall, on their arrival at such customs-station,
be entered in the same manner as goods on their first importation and shall
be dealt with likewise.".


[1969: Act IV] [Sec. 126,127,128,129]

Customs
CHAPTER XIII
TRANSIT TRADE

126. Chapter not to apply to baggage and postal articles.- The provisions
of this Chapter shall not apply to (a) baggage, and (b) goods imported by
post.
127. Transit of goods in the same conveyance.- (1) Subject to the provisions
of section 15 and the rules any goods imported in a conveyance and mentioned
in the import manifest as for transit in the same conveyance to customs-station
in Pakistan or to any destination outside Pakistan may be allowed to be so
transited without payment of duty, if any, leviable on such goods at the customs-station
of transit.
(2) Any stores and provisions imported on board a conveyance which is in transit
through Pakistan to a destination outside Pakistan may, subject to rules,
be allowed to be consumed on board that conveyance without payment of the
duties which would otherwise be chargeable on them.
128. Transport of certain classes of goods subject to prescribed conditions.-
Any goods may be transported from one part of Pakistan to another through
any foreign territory, subject to such conditions as to their due arrival
at the destination as may be prescribed by rules.
129. Transit of goods across Pakistan to a foreign territory.- Where any goods
are entered for transit across Pakistan to a destination outside Pakistan,
the appropriate officer may, subject to the provisions of the rules, allow
the goods to be so transited without payment of the duties which would otherwise
by chargeable on such goods1[:]
2[Provided that the Federal Government may, by notification in the official
Gazette, prohibit the bringing into Pakistan by sea, land or air in transit
to a foreign territory any goods or class of goods.]

LEGAL REFERENCE

1. Substituted full stop by the Finance Act, 1996 (IX
of 1996), S.4(4), page 480.
2. Added by the Finance Act, 1996 (IX of 1996), S.4(4), page 470.

[1969: Act IV] [Sec. 130,131,131A]

Customs
CHAPTER XIV
EXPORTATION OR SHIPMENT AND RELANDING

130. No goods to be loaded on a conveyance, till entry outwards or permission
granted.- No goods other than passengers’ baggage or mail bags or ballast
urgently required for a vessel’s safety shall be loaded or water-borne to
be loaded on a conveyance at a place in a customs-station approved for the
purpose under clause (b) of section 10, until an order under section 50 in
respect of the conveyance has been given or permission in this behalf in writing
has been granted by the appropriate officer.
131. Clearance for exportation.- No goods shall be loaded for exportation
until-
(a) in the case of goods other than passenger’s baggage and mail bag-

(i) the owner has delivered to the appropriate officer
a bill of export 1[or goods declaration] for such goods, in such form and
manner and containing such particulars as may be prescribed by rules;
(ii) such owner has paid the duties payable on such goods; such bill 2[or
declaration] has been passed by the appropriate officer; and
(b) in the case of passenger’s baggage or mail bags, the appropriate officer
has permitted them to be exported:
Provided that the Board may in the case of any customs-station or wharf, by
notification in the official Gazette, and subject to such restrictions and
conditions, if any, as it thinks fit, exempt any specified goods or class
of goods or any specified person or class of persons, from all or any of the
provisions of this section.
3[Provided further that the Collector for reasons to be recorded in writing
may cause the examination of goods or any class of goods or good belonging
to a particular exporter or class of exporters at a designated place as he
deems fit and proper.]


4[131A. Clearance for exportation through the Customs Computerized System.-
Subject to the provisions of section 155A, for the purposes of the Customs
Computerized System, no goods shall be loaded for exportation until –
[1969: Act IV] [Sec. 131A,132,133]

Customs
CHAPTER XIV
EXPORTATION OR SHIPMENT AND RELANDING

(a) the owner of any goods to be exported has made a declaration in such form
and manner as prescribed by the Board, by filing a goods declaration to Customs
containing correct and complete particulars of his goods, and assessed and
paid his liability of duty, taxes and other charges and having reflected his
claim of duty draw back if any 5[*****];
(b) Customs has, on the receipt of goods declaration under clause (a) through
the Customs Computerized System, satisfied itself regarding the correctness
of the particulars of export, including declaration, assessment, and payment
of duty, taxes and other charges and verified the admissibility of the duty
draw back claimed; and
(c) Goods have been cleared for export through the Customs Computerized System:

Provided that the Board may in the case of any customs-station
or wharf, by notification in the official Gazette and subject to such restrictions
and conditions, if any, as it thinks fit, exempt any specified goods or class
of goods or any specified person or class of persons, from all or any of the
provisions of this section.]
132. Bond required in certain cases before exportation.- Before any warehoused
goods subject to excise duties, or goods entitled to drawback or repayment
of customs-duties on exportations or goods exportable only under particular
rules or restrictions, are permitted to be exported, the owner shall, if required
so to do, give security by bond in such sum not exceeding twice the duty leviable
on such goods as the appropriate officer directs, with one sufficient surety,
that such goods shall be exported and landed at the place for which they are
entered outwards or shall be otherwise accounted for to the satisfaction of
such officer.
133. Additional charge on goods cleared for export after port-clearance granted.-
Where the goods are cleared for shipment on a bill of export presented after
port-clearance or permission to depart has been granted, the appropriate officer
may, if he thinks fit, levy, in addition to any duty to which such goods are
ordinarily liable, a charge not exceeding one per cent of the value of the
goods determined in accordance with the provisions of section 25.
[1969: Act IV] [Sec. 134,135]

Customs
CHAPTER XIV
EXPORTATION OR SHIPMENT AND RELANDING

134. Notice of non-loading or relanding and return of duty thereon.- (1) If
any goods mentioned in a bill of export 6[or goods declaration] or manifest
be not loaded or be loaded and afterwards relanded, the owner shall before
the expiration of fifteen clear working days after the conveyance on which
such goods were intended to be loaded or from which they were relanded has
left the customs-station, give information of such short-loading or relanding
to the appropriate officer save where the latter has occasioned the short-loading
or relanding.
(2) Upon an application being made to the appropriate officer within one year
of such short-loading or relanding, any duty levied upon goods not loaded
or upon goods loaded and afterwards relanded shall be refunded to the person
on whose behalf such duty was paid:
Provided that, where the required information of short-loading or relanding
is not given within the aforesaid period of fifteen days, the appropriate
officer may make refund of duty contingent upon payment of such penalty, if
any, as he may see fit to impose.
135. Goods relanded or transshipped from a conveyance returning to a customs-station
or putting into another customs-station.- (1) If, after having cleared from
any customs-station any conveyance without having discharged her cargo returns
to such customs-station or ports into any other customs station, any owner
of goods in such conveyance, if he desired to land or transship the same or
any portion thereof for re-export, may, with the consent of the person-in-charge
of the conveyance, apply to the appropriate officer in that behalf.
(2) The appropriate officer, if he grants the application, shall thereupon
send an officer of customs to watch the conveyance and to take charge of such
goods during such relanding or transshipment.
(3) Such goods shall not be allowed to be transshipped or re-exported free
of duty by reason of the previous settlement of duty at the time of first
export unless they are lodged and remain, until the time of re-export under
the custody of an officer of customs, in a place appointed by the appropriate
officer, or are transshipped under such custody.
(4) All expenses attending such custody shall be borne by the owner.
[1969: Act IV] [Sec. 136,137,138]
Customs
CHAPTER XIV
EXPORTATION OR SHIPMENT AND RELANDING

136. Conveyance returning to customs-station may enter and land goods.- (1)
In either of the cases mentioned in section 135, the person-in-charge of the
conveyance may enter such conveyance inwards and any owner of goods thereon
may, with the consent of the person-in-charge of the conveyance, land the
same under the provisions of this Act and the rules.
(2) In every such case, any export duty paid shall be refunded on an application
made by the owner of such goods within one year of their landing and any amount
paid to the owner as drawback or repayment of duty(whether of customs, excise
or any other tax) shall be recovered from him or adjusted against the amount
refundable.
137. Landing of goods during repairs.- (1) The appropriate officer may, on
application by the person-in-charge of a conveyance which is obliged before
completing her journey or voyage to put into any customs-station for repairs,
permit him to land the goods or any portion thereof, and to place it in the
custody of an officer of customs during such repairs, and to load and export
the same free of duty.
(2) All expenses attending such custody shall be borne by the person-in-charge
of the conveyance.
138. Frustrated cargo how dealt with.- (1) Where any goods are brought into
a customs-station by reason of inadvertence, misdirection or untraceability
of the consignee, the Collector of Customs may, on application by the person-in-charge
of the conveyance which brought such goods or of the consignor of such goods
and subject to rules, allow export of such goods without payment of any duties
(whether of import or export) chargeable thereon, provided that such goods
have remained and are exported under the custody of an officer of customs.

(2) All expenses attending to such custody shall be borne by the applicant.

LEGAL REFERENCE

1. Inserted by the Finance Act, 2003 (I of 2003), S.5(26A)(a),
page 31.
2. Inserted by the Finance Act, 2003 (I of 2003), S.5(26A)(b), page 31.
3. Inserted by the Finance Act, 2004 (II of 2004), S.3(11), page 16.
4. Inserted by the Finance Act, 2003 (I of 2003), S.5(27), page 31.
5. Omitted the words "before filing of declaration" by the Finance
Act, 2004 (II of 2004), S.3(12), page 16.
6. Inserted by the Finance Act, 2003 (I of 2003), S.5(28), page 31.
[1969: Act IV] [Sec. 139,140,141,142]

Customs
CHAPTER XV
SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY POST

139. Declaration by passenger or crew of baggage.- The owner of any baggage
whether a passenger or a member of the crew shall, for the purposes of clearing
it, make a verbal or written declaration of its contents in such manner as
may be prescribed by rules to the appropriate officer and shall answer such
questions as the said officer may put to him with respect to his baggage and
any article contained therein or carried with him and shall produce such baggage
and any such articles for examination 1[:]
2[Provided that where the Customs Computerized System is operational, all
declarations and communications shall be electronic.]
140. Determination of rate of duty in respect of baggage.- The rate of duty
if any, applicable to baggage shall be the rate in force on the date on which
a declaration is made in respect of such baggage under section 139 3[:]
4[Provided that in the case of goods cleared as mis-handled baggage or un-accompanied
baggage, the rate of duty shall be the rate in force on the date on which
a declaration for clearance of such goods is presented before the appropriate
officer after landing of the goods.]
141. Bona fide baggage exempt from duty.- The appropriate officer may, subject
to the limitations, conditions and restrictions specified in the rules, pass
free of duty any article in the baggage of a passenger or a member of the
crew in respect of which the said officer is satisfied that it is bona fide
meant for the use of such passenger or for making gift.
142. Temporary detention of baggage.- Where the baggage of a passenger contains
any article which is dutiable or the import of which is prohibited or restricted
and in respect of which a true declaration has been made under section 139,
5[and about which the appropriate officer is satisfied that these were not
imported with the intention of consumption in Pakistan, he] may, at the request
of the passenger, detain such article for the purpose of being returned to
him on his leaving Pakistan.

[1969: Act IV] [Sec. 143,144,145]

Customs
CHAPTER XV
SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY POST

143. Treatment of baggage of passengers or crew in
transit.- Baggage of passengers and members of the crew in transit in respect
of which a declaration has been made under section 139, may be permitted by
the appropriate officer, subject to such limitations, conditions and restrictions
as may be specified in the rules, to be so transitted without payment of duty.
144. Label or declaration in respect of goods imported or exported by post
to be treated as entry.- In the case of goods imported or exported by post,
any label or declaration which contains the description, quantity and value
thereof shall be deemed to be an entry for import or export, as the case may
be, for the purposes of this Act.
145. Rate of duty in respect of goods imported or exported by post.- (1) The
rate of duty, if any, applicable to any goods imported by post shall be the
rate in force on the date on which the postal authorities present to the appropriate
officer the declaration or label referred to in section 144 for the purpose
of assessing the duty thereon.
(2) The rate of duty, if any, applicable to any goods exported by post shall
be the rate in force on the date on which the exporter delivers such goods
to the postal authorities for exportation.
LEGAL REFERENCE
1. Substituted for the full stop by the Finance Act, 2004 (II of 2004), S.3(13),
page 16. 2. Added by the Finance Act, 2004 (II of 20040, S.3(13), page 16.
3. Substituted full stop by the Finance Ordinance, 1982 (XII of 1982), S.6(7),
page 60.
4. Added by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60. 5.
Substituted for the comma and words ",the appropriate officer" by
the Finance Ordinance, 1982 (XII of 1982), S.6(8), page
60.


[1969: Act IV] [Sec. 146,147,148,149,150]

Customs
CHAPTER XVI
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS

146. Chapter not to apply to baggage.- The provisions of this Chapter shall
not apply to baggage.
147. Entry of coastal goods.- (1) The consignor of any coastal goods shall
present to the appropriate officer a bill of coastal goods in the form prescribed
by the Board.
(2) Every such consignor shall make a declaration on the bill of coastal goods
presented by him as to the truth of the contents thereof.
148. Coastal goods not to be loaded, until bill relating thereto is passed.-
No vessel shall take on board any coastal goods until the bill relating to
such goods has been passed by the appropriate officer and delivered to the
master of the vessel by the consignor:
Provided that the appropriate officer may, in circumstances of exceptional
nature, on a written application by the master of the vessel, permit loading
of coastal goods pending the presentation and passing of bills relating to
such goods.
149. Clearance of coastal goods at destination.- (1) The master of a vessel
carrying any coastal goods shall carry on board the vessel all bills delivered
to him under section 148 and shall, within twenty-four hours of arrival of
the vessel at any customs-port or coastal port, deliver to the appropriate
officer all bills relating to the goods which are to be unloaded at that port.

(2) Where any coastal goods are unloaded at any port, the appropriate officer
shall permit their clearance if he is satisfied that they are entered in a
bill delivered to him under sub-section (1).
150. Declaration concerning coasting vessel which has touched foreign port.-
The master of a vessel carrying coastal goods which has touched at any foreign
port immediately before its arrival at a port of Pakistan shall deliver, alongwith
the bills referred to in section 149, a declaration stating that fact and
indicating the particulars and specifications of the cargo, if any, discharged
or taken on board at such foreign port.
[1969: Act IV] [Sec. 151,152,153]

Customs
CHAPTER XVI
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS

151. Cargo book.- (1) There shall be kept on board every coasting vessel a
cargo book stating the name of the vessel, the port at which she is registered
and the name of the master.
(2) It shall be the duty of the master of every coasting vessel to enter or
cause to be entered in the cargo book-
(a) the port to which and each voyage on which the vessel is bound;
(b) the respective times of departure from every port of lading and of arrival
at every port of discharge;
(c) the name of every port of lading and an account of all goods taken on
board at that port with a description of the packages and the quantities and
description of the goods contained therein or stowed loose and the names of
the respective shippers and the consignees in so far as such particulars be
ascertainable;
(d) the name of every port of discharge and the respective days on which such
goods or any of them are delivered out of such vessel.

(3) The entries relating to the loading and discharge
of goods shall be made respectively at the ports of lading and discharge.

(4) Every such master shall on demand produce the cargo book for the inspection
of the appropriate officer and such officer may make such note or remark therein
as he considers necessary.
152. Coastal goods not to be loaded or unloaded except at customs-port or
coastal port.- No coastal goods shall be loaded on, or unloaded from, any
vessel at any port other than a customs-port or a coastal port declared under
section 9.
153. Coasting vessel to obtain written orders before departure.- (1) No coasting
vessel which has brought or loaded any coastal goods at a customs-port or
coastal port shall depart from such port until a written order to that effect
has been given by the appropriate officer.
(2) No such order shall be given until –
[1969: Act IV] [Sec. 153,154,155]

Customs
CHAPTER XVI
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS

(a) the master of the vessel has answered the questions, if any, put to him;

(b) all charges and penalties, if any, payable in respect of that vessel or
by its master have been paid or the payment secured by such guarantee as the
appropriate officer may direct.
154. Application of certain provisions of this Act to coastal goods.- (1)
Sections 64,65 and 66 shall, so far as may be, apply to coastal goods as they
apply to imported goods or goods for export.
(2) Sections 48 and 60 shall, so far as may be, apply to vessels carrying
coastal goods as they apply to vessels carrying imported goods or goods for
export.
(3) The 1[Federal Government] may, by notification in the official Gazette,
direct that all or any of the other provisions of Chapter VII and the provisions
of section 78 shall apply to coastal goods or vessels carrying coastal goods
with such exceptions and modifications, if any, as may be specified in the
notification.
155. – Prohibition of the coastal trade of certain goods.- No goods shall
be carried coast-wise or shipped as stores in a coasting vessel contrary to
any prohibition or restriction imposed by or under any law, nor shall such
goods or stores be brought to any place in Pakistan for the purpose of being
so carried or shipped.


LEGAL REFERENCE

1. Substituted for the words "Central Government" by the Finance
Act, 1972 (XXI of 1972), S.3, page 56 and Second Schedule S.1, page 76.


[1969: Act IV] [Sec. 155A,155B,155C,155D]

Customs
1[CHAPTER XVI-A
PROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS
TO DOCUMENTS

155A. Application of the Customs Computerized System.- Notwithstanding anything
hereinbefore contained, provisions of this Chapter shall apply to any customs-station
equipped with the Customs Computerized System on such date as the Federal
Government may, by notification in official Gazette, specify and different
dates may be specified for different provisions and for different areas so
as to bring the provisions relating to the Customs Computerized System in
force throughout Pakistan progressively.

155B. Access to the Customs Computerized System.- No
person shall transmit to, or receive information from, the Customs Computerized
System unless that person is registered by the Collector as a user of the
Customs Computerized System.
155C. Registered users.- (1) Any person who wishes to be registered as a user
of the Customs Computerized System may apply in writing to the Collector in
the prescribed form and shall provide such information in relation to the
application as is prescribed.
(2) The Collector may require an applicant for registration to give such additional
information as he considers necessary for the purpose of the application.
(3) The Collector may grant the application subject to such conditions, as
he deems fit or refuse the application:
Provided that no order shall be passed for refusal of application unless the
applicant has been given a reasonable opportunity of being heard.
155D. Registered users to be allocated unique user identifier.- (1) Any person
registered as a user of the Customs Computerized System shall be allocated
a unique user identifier for use in relation to the Customs Computerized System
by the Collector in such form or of such nature as the Collector may determine.
(2) The unique user identifier allocated pursuant to sub-section (1) of this
section shall be used by the registered user for the purpose of transmitting
information to or receiving information from the Customs Computerized System.
[1969: Act IV] [Sec. 155D,155E,155F]

Customs
1[CHAPTER XVI-A
PROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS
TO DOCUMENTS

(3) The Collector may impose conditions on a particular registered user or
on registered users generally, relating to the use and security of unique
user identifiers.
155E. Use of unique user identifier.- (1) Where information is transmitted
to the Customs Computerized System using a unique user identifier issued to
a registered user by the Collector for that purpose, the transmission of that
information shall, in the absence of proof to the contrary, be sufficient
evidence that the registered user to whom the unique user identifier has been
issued has transmitted that information.
(2) Where a unique user identifier is used by a person who is not entitled
to use it, sub-section (1) of this section shall not apply if the registered
user to whom the unique user identifier was issued has, prior to the unauthorized
use of that unique user identifier, notified the Customs that the unique user
identifier is no longer secure.
155F. Cancellation of registration of registered user.- (1) Where at any time
the Collector is satisfied that any person who is a registered user of the
Customs Computerized System, has –
(a) failed to comply with a condition of registration imposed by the Collector
under sub-section (3) of section 155C of this Act; or
(b) failed to comply with, or acted in contravention of any conditions imposed
by the Collector under sub-section (3) of section 155D of this act in relation
to the use and security of the registered user’s unique identifier; or
(c) has been convicted of an offence under this Act, the Collector may cancel
the registration of that person as a registered user by giving notice in writing
to that person stating that the registration of that person is cancelled and
setting out the reasons for that cancellation.

[1969: Act IV] [Sec. 155G,155H,155-I]

Customs
1[CHAPTER XVI-A
PROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS
TO DOCUMENTS

155G. Customs to keep records of transmissions.- (1) The Customs shall keep
a record of every transmission sent to or received from a registered user
using the Customs Computerized System.
(2) The record described in sub-section (1) of this section shall be kept
for a period of five years from the date of the sending of or the receipt
of the transmission, or for such other period as may be prescribed by the
Board.
155H. Confidentiality of information.– All trade information gathered by
Customs during clearance of goods shall be confidential and shall not be used
except for –
(a) statistical purposes by the department and other Government organizations;
or
(b) purposes of comparison and evidence as against other imports and exports;
or
(c) production as evidence before a legal forum or an organization explicitly
so authorized by the Federal Government;
and any disclosure, publishing or dissemination of trade information of any
person except as provided above without his explicit permission to any other
person shall be an offence.
155-I. Unauthorized access to or improper use of the Customs Computerized
System.- (1) Every person commits an offence who.-
(a) knowingly and without lawful authority by any means gains access to or
attempts to gain access to the Customs Computerized System; or
(b) having lawful access to the Customs Computerized System, knowingly uses
or discloses information obtained from such a computer system for a purpose
that is not authorized; or
[1969: Act IV] [Sec. 155-I,155J,155K]

Customs
1[CHAPTER XVI-A
PROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS
TO DOCUMENTS

(c) knowing that he is not authorized to do so, receives information obtained
from the Customs Computerized System, and uses, discloses, publishes, or otherwise
disseminates such information.
155J. Interference with the Customs Computerized System.- Every person commits
an offence who-
(a) by any means knowingly falsifies any record or information stored in the
Customs Computerized System; or
(b) knowingly damages or impairs the Customs Computerized System; or
(c) knowingly damages or impairs any duplicate tape or disc or other medium
on which any information obtained from the Customs Computerized System is
held or stored otherwise than with the permission of the Collector.
155K. Offences in relation to the security of or unauthorized use of unique
user identifiers.- (1) A registered user of the Customs Computerized System
who fails to comply with or acts in contravention of any condition imposed
by the Collector relating to the security of that registered user’s unique
user identifier commits an offence.
(2) A person who –
(a) not being a registered user, uses a unique user identifier; or
(b) being a registered user, uses the unique user identifier of any other
registered user; to authenticate a transmission of information to the Customs
Computerized System, commits an offence.
[1969: Act IV] [Sec. 155L,155M]

Customs
1[CHAPTER XVI-A
PROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS
TO DOCUMENTS

155L. Audit or examination of records.- (1) The appropriate
officer of Customs may at any reasonable time enter a premises or place where
records are kept and audit or examine those records either in relation to
specific transactions or to the adequacy and integrity of the manual or electronic
system or systems by which such records are created and stored and shall have
free access to all books, records, documents, data and computers in the custody
or control of the principals or agents and may if so necessary take custody
of, or make extracts from or copies of such books, records, documents, data
or computers.
(2) In all cases, except where it would defeat the purposes of the audit or
examination, a reasonable advance notice regarding a visit shall be given
to the principals or the agents concerned.
155M. Requisition of documents.- (1) The appropriate officer may, by notice
in writing, require a person, as and when specified in the notice,–
(a) to produce for inspection by a specified Customs Officer, documents or
records that the appropriate officer considers necessary or relevant to —
(i) an investigation under this Act; or
(ii) an audit under this Act; or
(iii) the recovery of dues payable under this Act;
(b) to allow the specified Customs officer to take extracts from or make copies
of, documents or records of the kind referred to in paragraph (a);
(c) to appear before a specified Customs officer and answer all questions
put to the person concerning —
(i) goods, or transactions relating to those goods, that are the subject of
the investigation or audit, or that are relevant to the recovery of dues referred
to in clause (a); or
[1969: Act IV] [Sec. 155M,155N,155O,155P]

Customs
1[CHAPTER XVI-A
PROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS
TO DOCUMENTS

(ii) documents or records of the kind referred to in clause (a).
(2) in this section, person includes an officer employed in a government department,
corporation, local authority or an officer employed in a bank.
155N. Documents in foreign language.- Where a document in a foreign language
except English is presented to a Customs officer in relation to the carrying
out of any duty or the exercise of any power of the Customs under this Act
or any other Act, the officer may require the person who presented the document
to supply to the officer an authentic English translation of the document
at the expense of the person who presented it.
155O. Authorised officer may take possession of and retain documents and records.-
(1) An officer authorised in this behalf may take possession of and retain
any document or record presented in connection with any entry or required
to be produced under this Act.
(2) Where the authorised officer takes possession of a document or record
under sub-section (1) of this section, the authorised officer shall, at the
request of the person otherwise entitled to the document or record, provide
that person with a copy of the document certified by or on behalf of the authorised
officer under the seal of the Customs as a true copy.
(3) Every copy so certified shall be admissible as evidence in all courts
and other legal forums as if it were the original.
155P. Obstructing access, altering, concealing, destruction of record.- Any
person commits an offence who,-
(a) fails to operate any mechanical or electronic device, when requested by
a Customs officer, on which any records are, or information is, stored for
the purpose of enabling the Customs officer to obtain those records or that
information.
[1969: Act IV] [Sec. 155P]

Customs
1[CHAPTER XVI-A
PROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM AND AUDIT AND ACCESS
TO DOCUMENTS

(b) with intent to defeat the purposes of this Act, destroys, alters, or conceals
any book, document, or record required to be kept under this Act, or sends
or attempts to send out of Pakistan any such book, document, or record.]

LEGAL REFERENCE
1. Inserted by the Finance Act, 2003 (I of 2003), S.5(29), page 32

156. Punishment for offences.- (1) Whoever commits any offence described in
column 1 of the Table below shall, in addition to and not in derogation of
any punishment to which he may be liable under any other law, be liable to
the punishment mentioned against that offence in column 2 thereof:-

  Offences Penalties Section of this Act to
which offence has reference.
  (1) (2) (3)
1.
If any person contravenes any provision
of this Act or any rule made thereunder, or abets any such contravention
or fails to comply with any provision of this Act or any such rule with
which it was his duty to comply where no express penalty has been provided
elsewhere for such contravention or failure
,
such person
shall be liable to a penalty not exceeding 1[twenty-five thousand] rupees.
General
2.(i) If any goods imported by sea or air
be unloaded or attempted to be unloaded at any place other than a customs-port
or customs-airport declared under section 9 for unloading of such goods;
or
such person shall be
liable to a penalty not exceeding 2[ten thousand] rupees; and such goods
shall be liable to confiscation.
9 & 10

 

(ii) If any goods be imported by land or
inland water through any route other than a route declared under clause
(c) of section 9 for the import of such goods; or
such person shall be
liable to a penalty not exceeding 2[ten thousand] rupees; and such goods
shall be liable to confiscation.
 
(iii) If any goods be attempted to be exported
by sea or air from any place other than a customs-port or customs airport
appointed for the loading of such goods; or
  9 & 10
(iv) If any goods be attempted to be exported
by land or inland water through any route other than a route declared
under clause (c) of section 9 for the export of such goods; or

   
(v) If any imported goods be brought into
any bay, gulf, creek or river for the purpose of being landed at a place
other than a customs-port; or
   
(vi) If any goods be brought near the land
frontier or the coast of Pakistan or near any bay, gulf, creek or river
for the purpose of being exported from a place other than a customs-station
or where any place has been approved under clause (b) of section 10 for
the loading of such goods from any place other than the place so approved,
   

 

       
3(i) If any person exports or lands goods,
or aids in the export of landing of goods, or knowingly keeps or conceals
or knowingly permits or procures to be kept or concealed, any goods exported
or landed or intended to be exported or landed contrary to the provisions
of this Act; or
such person shall be
liable to a penalty not exceeding 1[twenty-five thousand] rupees.
General
(ii) If any person be found to have been
on board any conveyance liable to confiscation on account of the commission
of the offence under clause 4 of this Table, while such conveyance is
within any place which is not a customs-station for the export and landing
of goods,
   
4

If any conveyance which has been within the limits
of any customs-station in Pakistan with goods on board, be afterwards
found anywhere in Pakistan with the whole or any portion of such goods
missing unless the person-in-charge of the conveyance be able to account
for the loss of, or deficiency in the goods,

the duty in respect of
goods so lost or deficient shall be payable by the person-in-charge of
the conveyance; and such conveyance shall also be liable to confiscation.
9 & 10
5. If any goods are unloaded from any
conveyance inward bound, without the authority of the appropriate officer
into any other conveyance at any place other than a place declared under
section 9 for the unloading of goods; or if any goods are loaded into
any conveyance outward bound from any other conveyance, without such authority,
from or at any place other than a place declared under section 9 for the
loading of goods; or
the person-in-charge
of every such conveyance used for irregular import or export of goods,
shall be liable to a penalty not exceeding 1[twenty-five thousand] rupees;
and the goods and the conveyance shall also be liable to confiscation.
9 & 10
(ii) If any goods on which drawback has
been granted are put, without such authority, on board any conveyance
for the purpose of being relanded,
   
6 If any vessel arriving
at,or departing from, any customs-port fails, when so required under section
14 to bring to at any such station as has been appointed by the Collector
of Customs for the boarding or landing of an officer of customs,
the master of such vessel
shall be liable to a penalty not exceeding 2[ten thousand] rupees.
 
7(i) If any vessel arriving at any customs-port,
after having come to its proper place of mooring or unloading, removes
from such place, except with the authority of the Conservator, obtained
in accordance with the provisions of the Ports Act,1908 (XV of 1908) or
other lawful authority, to some other place of mooring or unloading; or
the master of such vessel
shall be liable to a penalty not exceeding 2[ten thousand] rupees; and
the vessel, if not entered, shall not be allowed to enter until the penalty
is paid.
 
(ii) If any vessel not brought into port by a pilot
be not anchored or moored in accordance with any direction of the Collector
of Customs under section 14,
   
8. If any goods be smuggled into or out of Pakistan, such goods shall be liable to
confiscation and any person concerned in the offence shall be liable to
a penalty not exceeding ten times the value of the goods; and upon conviction
by a 12[Special Judge] he shall further be liable to imprisonment for
a term not exceeding 8[fourteen years] and to fine not exceeding ten times
the value of such goods, and, if the 12[Special Judge] in his discretion
so orders, also to whipping 9[:]10[Provided that, in the case of such
goods essential to the life of the community as may be notified by the
Federal Government in the official Gazette, the sentence of imprisonment
shall not be less than five years and the person convicted shall also
be awarded sentence of whipping, and the whole or any part of his property
shall also be liable to confiscation in accordance with the provisions
of the Prevention of Smuggling Act,1977.]
General
9. (i) If any goods, not being goods referred
to in clause 8, are imported into or exported from Pakistan evading payment
of leviable customs-duties or in violation of any prohibition or restriction
on the importation or exportation of such goods imposed by or under this
Act or any other law; or
such goods shall be liable to
confiscation; and any person concerned in the offence shall also be liable
to a penalty not exceeding two times the value of the goods.
15 & 16
  (ii) If
any attempt be made so to import or export any such goods; or
   
  (iii) If
any such goods be found in any package produced before any officer of
customs as containing no such goods; or
   
(iv) If any such
goods be found either before or after landing or shipment to have been
concealed in any manner on board any conveyance within the limits of any
seaport, airport, railway station or other place where conveyances are
ordinarily loaded or unloaded; or
   
(v) If any such goods, the exportation
of which is prohibited or restricted as aforesaid be brought within a
customs area or to a wharf, with the intention of loading them on a conveyance
for exportation in violation of such prohibition or restriction,
   
10 If, upon an application to pass
any goods through the custom-house, any person not being the owner of
such goods, and not having proper and sufficient authority from the owner,
subscribes or attests any document relating to any goods on behalf of
such owner,
such person shall be liable to
a penalty not exceeding 1[twenty-five thousand] rupees.
General
21[10 (A) If any condition, limitation or
restriction imposed by Federal Government or by the Board for grant of
partial or total exemption from customs duties is violated in respect
of the goods on which exemption has been granted,
such goods shall be liable to
confiscation and the person to whom the exemption was granted shall be
liable to a penalty not exceeding ten times the value of goods; and upon
conviction by a Special Judge he shall further be liable to imprisonment
for a term not exceeding two years].
19 & 20
11 If any goods which have been allowed
temporary admission under section 21 without payment of duty subject to
the condition of subsequent export be not exported, or any goods duty
on which has not been paid or having been paid has been refunded be sold
or transferred or otherwise disposed of in contravention of the rules
or a special order made under that section,
any person who sells, transfers
or otherwise disposes of such goods or aids or abets the sale, transfer
or disposal of such goods, and any person in whose possession such goods
are found shall be liable to a penalty not exceeding five times the duty
chargeable on such goods; and such goods shall also be liable to confiscation.
21
12 If any person who without any
reasonable excuse fails to comply with any requisition made under section
26 or to furnish any information as required by or under the rules to
be furnished,
such person shall be liable to
a penalty not exceeding 24[twenty-five thousand] rupees.
26
13 If any person wilfully contravenes
any rule relatable to section 28 with respect to any spirits,
such person shall be liable to
a penalty not exceeding 2[ten thousand rupees;] and all such spirit shall
be liable to confiscation.
28
14 If any person commits an offence
under section 32,
such person shall be liable to
a penalty not exceeding 1[twenty five thousand] rupees or three times
the value of the goods in respect of which such offence is committed,
whichever be greater; and such goods shall also be liable to confiscation
13[;] 13[and upon conviction by a 22[Special Judge] he shall further be
liable to imprisonment for a term not exceeding three years, or to fine,
or to both].
32
53[14A If any person commits an offence
Under section 32A.

such person shall be liable to
a penalty not exceeding three times the value of the goods in respect
of which such offence is committed and such goods shall also be liable
to confiscation and upon conviction by a Special Judge he shall further
be liable to imprisonment for a term which may extend to ten years but
shall not be less than five years or to fine, or to both.
32A.]
1535 & 105 If any goods in respect of which
drawback has been paid or any warehoused goods cleared for exportation
are not duly exported or after being exported are unloaded or relanded
at any other place in Pakistan otherwise than in accordance with the provisions
of this Act and the rules.
any person who fails to export
such goods or who unloads or relands the goods or any person who aids
or abets the evasion of export of such unloading or relanding shall be
liable to a penalty not exceeding three times the value of such goods
or 1[twenty five thousand rupees,] whichever be higher; and the goods
which are not so exported or which are so unloaded or relanded together
with the conveyance from which they are unloaded or relanded shall also
be liable to confiscation.
 
16 If any provisions or stores on
which drawback has been paid or on which duty has not been paid for reason
of their being provisions or stores meant, to be exported for use on board
are not loaded on board or after being loaded are subsequently unloaded
without the permission of the appropriate officer.
such provisions or stores shall
be liable to confiscation.
24 & 35
17 If any person fraudulently claims drawback on any goods on which drawback
is disallowed under section 39 or includes any such goods in his claim
for drawback,
15[such person shall be liable
to penalty not exceeding twenty-five thousand rupees, and such goods shall
also be liable to confiscation].
39
18 If, in any river or port wherein
a place has been fixed under section 43 by the Board, any vessel arriving
passes beyond such place, before delivery of a manifest to the pilot,
officer of customs, or other person duly authorized to receive the same,
the master of such vessels 32[and
master of the pilot] shall be liable to a penalty not exceeding 1[twenty-five
thousand rupees].
43
19 If the master of any vessel arriving,
which remains outside or below any place fixed, under section 43, wilfully
omits, for twenty-four hours after anchoring, to deliver a manifest as
required by this Act,
such master shall be liable to
penalty not exceeding 1[twenty five thousand rupees].
43
21 If, after any conveyance other
than a vessel has entered any land customs-station or customs-airport,
the person-in-charge of such conveyance wilfully omits, for twenty-four
hours after arrival, to deliver a manifest as required by this Act,
such person shall be liable to
a penalty not exceeding 1[twenty five thousand rupees].
44
22 If any person required by this
Act to receive an import manifest from the person-in-charge of a conveyance
refuses to do so, or fails to countersign the same or to enter thereon
the particulars referred to in section 46,
such person shall be liable to
a penalty not exceeding 2[ten thousand]rupees.
43 & 46
23. (i) If, any import or export manifest
delivered under any provision of this Act is not signed by the person
delivering the same or is not in the form prescribed under this Act or
does not contain the particulars of the conveyance, goods and journey
required to be stated in such manifest by or under this Act, or
the person delivering such manifest
shall be liable to a penalty not exceeding 1[twenty-five thousand rupees].
45 & 53
(ii) If any manifest so delivered does
not contain a specification true to the best of such person’s knowledge
of all goods imported or to be exported in such conveyance,
   
24(i)

(ii)

If any goods entered in the import
manifest of a conveyance are not found in that conveyance; or
If the quantity found in the conveyance 27[,container or any other package]
is short, and the shortage is not accounted for to the satisfaction of
the officer-in-charge of the custom-house,
the person-in-charge of such conveyance
shall be liable to a penalty not exceeding twice the amount of duty chargeable
on the goods not found on the conveyance or, if such goods are not dutiable
or the duty thereon cannot be ascertained, to a penalty not exceeding
3[fifteen thousand rupees] for every missing or deficient package or separate
article, and in the case of bulk goods to a penalty not exceeding the
value of the goods, or 1[twenty-five thousand rupees], whichever be higher.
45,53 & 55
25 If any bulk is broken on a vessel
in contravention of section 47 or without a special pass granted under
section 49,
the master of such vessel shall
be liable to a penalty not exceeding 1[twenty-five thousand] rupees.
47 & 49
26. (i) If any bill of lading or copy
required under section 48, is false and the person-in-charge of the conveyance
is unable to satisfy the appropriate officer that he was not aware of
the fact; or if any such bill or copy has been altered with fraudulent
intent; or
the person-in-charge of such conveyance
shall be liable to penalty not exceeding 1[twenty-five thousand rupees].
48
(ii) If the goods mentioned in any
such bill or copy have not been bona fide shipped or loaded as shown therein;
or if any such bill of landing or any bill of lading of which a copy is
delivered has not been made previously to the departure of the conveyance
from the place where the goods referred to in such bill of lading were
shipped or loaded; or,
   
(iii) If any part of the cargo or goods
has been stayed, destroyed or thrown over board, or if any package has
been opened and any part of the cargo or goods be not accounted for to
the satisfaction of the appropriate officer,
   
27 If the person-in-charge of a conveyance
attempts to depart from the customs-station without a port-clearance or
written permission of the appropriate officer, granted under section 51
or section 52, as the case may be,
such person shall be liable to
a penalty not exceeding 1[twenty-five thousand rupees].
51 & 52
28 If any conveyance actually departs
from a customs-station without obtaining the port-clearance or the written
permission of the appropriate officer, as the case may be,
the person-in-charge of such conveyance
shall be liable to a penalty not exceeding 1[twenty- five thousand rupees].
51 & 52
29 If any pilot takes charge of any
vessel proceeding out of Pakistan notwithstanding that the master of the
vessel does not produce a port-clearance,
such pilot shall be liable to
a penalty not exceeding 1[twenty- five thousand rupees].
51
30 If the person-in-charge of a conveyance
refuses to receive on board any officer of customs deputed under section
60,
such person shall be liable to
a penalty not exceeding 2[ten thousand rupees] for each day during which
such officer is not received on board the conveyance, and the conveyance
if not entered shall not be allowed to enter until such penalty is paid.
61
31 If the master of a vessel or the
person-in-charge of a conveyance other than a vessel or an aircraft refuses
to provide such officer with suitable accommodation and adequate quantity
of fresh water,
such master or person shall, in
each such case, be liable to a penalty not exceeding 2[ten thousand rupees].
61
32(i) If the person-in-charge of any
conveyance refuses to allow such conveyance or any box, place or close
receptacle therein to be searched when so required by an officer of customs
bearing a written order to search; or
v 62
(ii_ If an officer of customs places
any lock, mark or seal upon any goods in any conveyance, and such lock,
mark or seal is wilfully opened, altered or broken before due delivery
of such goods; or
   
(iii) If any such goods are secretly
conveyed away; or
   
(iv) If any such hatchway or entrance
to the hold of a conveyance after having been fastened down by an officer
of customs is opened without his permission,
   
33 If the person-in-charge of a conveyance
laid up by the withdrawal of the officer of customs shall, before application
is made by him for an officer of customs to superintend the receipt of
goods, causes or suffers to be put on board such conveyance and goods
what ever in contravention of section 64,
such person shall be liable to
a penalty not exceeding 1[twenty-five thousand rupees] and the goods if
protected by a pass or written order shall be liable to be relanded for
examination at the expense of the person-in-charge and, if not protected
by a pass or written order, shall be liable to confiscation.
64
34 If the person-in-charge of a conveyance,
in any case other than that provided for in clause 33 of this Table, causes
or suffers any goods to be discharged, put on board the conveyance or
water-borne contrary to the provisions of section 64 or section 65 or
any rules relating to baggage,
such person shall be liable to
a penalty not exceeding 1[twenty-five thousand] rupees; and all goods
so discharged, put on board the conveyance or water-borne shall be liable
to confiscation.
64,65 & 141
35(i) If, when a boat-note is required
by section 68, any goods water-borne for the purpose of being landed from
any vessel and warehoused or passed for importation, or of being shipped
for exportation, be found without such note; or
the person by whose authority
the goods are being landed or shipped, and the person-in-charge of the
boat, shall each be liable to a penalty not exceeding twice the amount
of duty leviable on the goods, or, if such goods be non-dutiable to a
penalty not exceeding 4[two thousand] rupees; and such goods shall also
be liable to confiscation.
68
(ii) If any goods are found on board
any boat in excess of such boat-note, whether such goods are intended
to be landed, from, or to be shipped on board any vessel,
   
36 If any person refuses to receive,
or fails to sign, or to note the prescribed particulars upon, any boat-note,
as required by section 68, or if any master or officer of a vessel receiving
the same fails to deliver it when required so to do by any officer of
customs authorized to make such requisitions,
such person, master or officer
shall be liable to a penalty not exceeding 2[ten thousand ] rupees.
68
37 If any goods are, without permission,
shipped or loaded on board a conveyance proceeding out of Pakistan or
are water-borne to be so shipped or loaded or are landed except from or
at a wharf or other place duly appointed for the purpose; or
the person by whose authority
the goods are shipped, loaded, landed, water-borne or transshipped and
the person-in-charge of the conveyance employed in conveying them shall
each be liable to a penalty not exceeding five times the value of the
goods; and such goods shall also be liable to confiscation.
66,69 & 70
(ii) if any goods water-borne for the
purpose of being landed or shipped or loaded are not landed, shipped or
loaded without unnecessary delay; or
   
(iii) if the boat containing such goods
be found out of the proper track between the vessel and the wharf or other
proper place of landing or shipping or loading and such deviation be not
accounted for to the satisfaction of the appropriate officer; or
   
(iv) if any goods are transshipped
contrary to the provisions of section 70,
   
38 If, after the issue of a notification
under section 71 with regard to any port, any goods are found within the
limits of such port on board any boat not duly licensed and registered,
the owner or the person-in-charge
of the boat shall be liable to a penalty not exceeding 31[two thousand]
rupees; and such goods shall also be liable to confiscation, unless they
are covered by a special permit of the Collector of Customs.
 
39 If any boat or vessel not exceeding
one hundred tons does not comply with the rules relatable to section 72,
such boat or such vessel shall
be liable to confiscation.
72
40 If any person-in-charge of any
conveyance unloads or suffers to be unloaded any goods not duly entered
in the manifest of such conveyance,
such person shall be liable to
a penalty not exceeding 1[twenty-five thousand] rupees.
45 & 75
41 If any goods are found concealed
in any place, box or close receptacle in any conveyance and are not duly
accounted for to the satisfaction of the officer-in-charge of the custom-
house,
such goods shall be liable to
confiscation.
General
42 If any goods are found on board
any conveyance in excess of those entered in the manifest, or not corresponding
with the specification therein contained,
such goods shall be liable to
confiscation.
45 & 75
29[43. If any goods, after having landed
and before they have been processed and cleared by the Customs, are by
the owner or any other person, fraudulently concealed in, or attempted
to remove from the bonded area of any Port. Airport and Dry port, or abstracted
from any package or transferred from one package to another, or otherwise,
for the purpose of illegal removal or concealment, with the intention
of defrauding the revenue,
if the goods cannot be recovered,
the owner shall be liable, in addition to full duty, to a penalty not
exceeding five times the amount of such duty, or if such goods are not
dutiable or duty thereon cannot be ascertained, to a penalty not exceeding
33[one hundred] thousand rupees, for every missing or deficient package
or separate article, and in the case of bulk goods to a penalty not exceeding
33[one hundred] thousand rupees or three times of the value of the goods,
whichever be higher.
and the owner or any person guilty of such removal,concealment, abstraction
or transferment and every person aiding or abetting him shall 34[including
the custodian], upon conviction by a special judge, be liable to imprisonment
for a term not exceeding five years. ]
35[79,79A, 80 and 80A]
44 If, in relation to any goods in
respect of which a declaration is required on a bill of entry or a bill
of export 36[or a goods declaration], as the case may be, it be found
that the goods have apparently been packed so as to deceive the officer
of customs,
the owner of the goods and every
person who aids or abets such packing shall be liable to a penalty not
exceeding 1[twenty five thousand] rupees 37[or five times the duty and
taxes involved whichever is higher]; and such goods shall also be liable
to confiscation.
38[79, 79A, 131 and 131A]
45 If any goods have been declared
on a bill of entry or bill of export 36[or a goods declaration], as the
case may be, and it is found that goods not so declared have been concealed
in, or mixed within the goods so declared,
the owner of such goods and every
person who aids or abets such concealment or mixing of goods shall be
liable to a penalty not exceeding 1[twenty five thousand] rupees 37[or
five times the duty and taxes involved whichever is higher]; and both
the goods so declared and the goods not so declared shall be liable to
confiscation.
38[79, 79A, 131 and 131A]
46 If, when goods are passed by bale
or by package, any omission or mis-description thereof tending to injure
the revenue be discovered,
the person guilty of such omission
or mis-description shall be liable to a penalty not exceeding ten times
the amount of duty which might have been lost to Government by such omission
or mis-description, unless it be proved to the satisfaction of the officer-in-charge
of the custom-house that the variance was accidental.
79 & 88
47 If, without entry duly made, any
goods are taken or passed out of any customs-station,
the person so taking or passing
such goods 39[along with the custodian of the goods] shall, in every such
case, be liable to a penalty not exceeding five times the value of goods;
and such goods shall also be liable to confiscation 40[and upon conviction
by a Special Judge be further liable to imprisonment for a term not exceeding
five years].
7941[and 79A
48 If any prohibited 16[,restricted]
or dutiable goods are found, either before or after landing, concealed
in any passenger’s baggage,
the passenger shall be liable
to a penalty not exceeding five times the value of the goods; and such
goods shall also be liable to confiscation.
General
49 If any goods entered to be warehoused
are carried into the warehouse unless with the authority, or under the
care, of the appropriate officer, and in such manner, by such persons,
within such time, and by such roads or ways, as such officer directs,
any person so carrying them shall
be liable to a penalty not exceeding 1[twenty five thousand rupees]; and
such goods shall also be liable to confiscation.
87
50 If any goods entered to be warehoused
are not duly warehoused in pursuance of such entry, or are withheld, or
removed from any proper place of examination before they have been examined
and certified by the appropriate officer,
such goods shall be deemed not
to have been duly warehoused, and shall be liable to confiscation.
88
51 If any warehoused goods be not
warehoused in accordance with the provisions of Chapter XI,
such goods shall be liable to confiscation Chapter XI
52 If the licensee of any private
warehouse licensed under this Act does not open the same when required
so to do by any officer entitled to have access thereto, or, upon demand
made by any such officer, refuses access to any such officer,
such licensee shall be liable
to a penalty not exceeding 1[twenty five thousand rupees], and shall further
be liable to have his licence forthwith cancelled.
91
53 If the 25[licensee] of any public
warehouse, or the licensee of any private warehouse, neglects to show
the goods warehoused therein, so that easy access may be had to every
package and parcel thereof,
such26[***] licensee shall, for
every such neglect, be liable to a penalty not exceeding 5[one thousand
rupees].
Chapter XI
54 If the owner of any warehoused
goods, or any person in the employment of such owner, clandestinely opens
any warehouse, or, except in the presence of the appropriate officer,
gains access to his goods,
such owner or person shall in
every such case, be liable to penalty not exceeding 1[twenty five thousand
rupees].
93
55 If any warehoused goods are opened
in contravention of the provisions of section 92; or
such goods shall be liable to
confiscation.
92 & 94
(ii) if any alteration be made in such
goods or in the packing thereof, except as provided in section 94,

   
56 If any warehoused goods that have
been delivered as stores and provisions for use on board a conveyance
under the authority of this Act are relanded, sold or disposed of in Pakistan
without due entry and payment of duty,
the person-in-charge of the conveyance
shall be liable to a penalty not exceeding 1[twenty five thousand rupees;]
and such goods shall also be liable to confiscation.
106
57 If any goods, lodged in a private
warehouse are found at the time of delivery therefrom to be deficient,
and such deficiency is not due solely to natural loss, as allowed under
section 110,
the licensee of such warehouse
shall, unless the deficiency be accounted for to the satisfaction of the
appropriate officer, be liable to a penalty equal to five times the duty
chargeable on the goods so deficient.
116
58 If the 25[licensee] of any public
warehouse, or the licensee of any private warehouse, fails, on the requisition
of any officer of customs, to produce any goods which have been deposited
in such warehouse, and which have not been duly cleared and delivered
therefrom, and is unable to account for such failure to the satisfaction
of the appropriate officer,
such 26[***] licensee shall for
every such failure, be liable to pay the duties due on such goods, and
also a penalty not exceeding 5[one thousand rupees] in respect of every
package or parcel so missing or deficient.
116
59 If any goods, after being duly
warehoused, are fraudulently concealed in, or removed from the warehouse,
or abstracted from any package, or transferred from one package to another,
or otherwise, for the purpose of illegal removal or concealment,
any person guilty of such removal,
concealment, abstraction or transferment and every person aiding or abetting
him shall be liable to a penalty not exceeding 1[twenty five thousand
rupees] 23[; and upon conviction by a Special Judge, he shall further
be liable to imprisonment for a term not exceeding five years, or to fine,
or to both].
Chapter XI
60 If any goods lodged in a private
warehouse are found to exceed the registered quantity,
such excess, unless accounted
for to the satisfaction of the officer-in-charge of the custom-house,
shall be charged with five times the duty leviable thereon.
Chapter XI
61 If any goods be removed from the
warehouse in which they were originally deposited, except in the presence,
or with the sanction, of the appropriate officer or under the proper authority
for their delivery,
any person so removing them shall
be liable to a penalty not exceeding 1[30[one hundred thousand rupees];
and such goods shall also be liable to confiscation.
Chapter XI
62 If any person illegally takes
any goods out of any warehouse without payment of duty, or aids, assists
or is otherwise concerned therein,
such person shall be liable to
a penalty not exceeding 1[twenty-five thousand] rupees 23[;and upon conviction
by a Special Judge, he shall be further liable to imprisonment for a term
not exceeding five years or to fine or to both.]
Chapter XI
63 If any person contravenes any
rule relating to transhipment or tranships goods not allowed to be transhipped,
such person 42[including the custodian
and the inland carrier] shall be liable to penalty not exceeding 1[twenty
five thousand] rupees 43[or five times the amount of duties and taxes
involved whichever is higher and upon conviction by a Special Judge be
further liable to imprisonment for a term not exceeding two years]; and
any goods in respect of which such offence has been committed 44[and the
conveyance illegally carrying such goods] shall also be liable to confiscation.
121
64 If any person contravenes any
rule or condition relatable to section 128 or section 129,
such person shall be liable to
a penalty not exceeding 1[twenty five thousand] rupees; and any goods
in respect of which such offence has been committed shall also be liable
to confiscation.
128 & 129
65 If any goods be taken on board
any conveyance at any customs-station in contravention of section 130,
the person-in-charge of such conveyance
shall be liable to a penalty not exceeding 1[twenty five thousand] rupees.
130
66 If any goods not specified in
a duly-passed bill of export 36[or goods declaration] or not permitted
to be exported are taken on board any conveyance, contrary to the provisions
of 45[sections 131 and 131A],
the person-in-charge of such conveyance
29[46[along with the custodian] shall be liable to a penalty not exceeding
47[one hundred thousand rupees and upon conviction by a Special Judge
be further liable to imprisonment for a term not exceeding two years and
the conveyance involved shall be liable to confiscation].
131 48[and 131A]
67 If any goods specified in the manifest of any conveyance or in any bill
of export 36[or goods declaration] are not duly put on board before the
departure of such conveyance, or are relanded and notice of such short
loading or relanding be not given as required by section 134,
the owner of such goods shall be liable to a penalty not exceeding 4[two
thousand] rupees; and such goods shall also be liable to confiscation.
134
68. If any goods duly put on board
any conveyance be landed, except under sections 135,136 or 137, at any
place other than that for which they have been cleared,
the person-in-charge of such conveyance
shall, unless the landing be accounted for to the satisfaction of the
appropriate officer, be liable to a penalty not exceeding three times
the value of the goods so landed.
135,136 &137
69 If any goods on account of which
drawback has been paid be not found on board any conveyance referred to
in section 136,
the person-in-charge of such conveyance
shall, unless the fact be accounted for to the satisfaction of the appropriate
officer, be liable to a penalty not exceeding the value of such goods.
136
70 If the owner of any baggage fails to make correct declaration of its contents
or refuses to answer any questions put to him by the appropriate officer
with respect to his baggage or any of its contents including articles
carried with him or fails to produce the baggage or any such article for
examination,
such owner shall be liable to a penalty not exceeding three times the
value of the goods, in respect of which no declaration or incorrect declaration
has been made or in respect of which he refuses or fails to answer any
question, or which he fails to produce for examination; and such goods
shall also be liable to confiscation.
139
71 If any consignor in relation to
coastal goods fails to make an entry thereof in the prescribed bill as
required under section 147, or while presenting such bill fails to make
and subscribe to a declaration as to the truth of the contents of such
bill,
such consignor shall be liable
to a penalty not exceeding 1[twenty-five thousand] rupees.
147
72 If in the case of any coasting
vessel the provisions of sections 148, 149, 150,151, 152 and 153 are not
compiled with,
the master of the vessel shall
in each case be liable to a penalty not exceeding 3[fifteen thousand]
rupees.
148 to 153
73 If the master of any coasting vessel fails correctly to keep, or to cause
to be kept the cargo book, or to produce the same on demand; or
the master shall be liable to a penalty not exceeding 2[ten thousand]rupees.
151
(ii)

(iii)

if at any time there be found
on board any such vessel any goods not entered in such book as laden,
or any goods noted as delivered; or
if any goods entered as laden, and not noted as delivered, be not on board,
   
74 If any person contravenes the
provisions of section 155 or aids in or abets such contravention,

such person shall, except where
any fine has been expressly provided for the violation of the prohibition
or restriction in the law that imposes it, be liable to a penalty not
exceeding 2[ten thousand]rupees; and the goods in respect of which such
contravention is committed shall also be liable to confiscation.
155
75 If any rule which prevents or
regulates the taking of any coastal goods out of Pakistan is contravened,
the master of the vessel carrying
such goods shall be liable to a penalty not exceeding 1[twentiy-five thousand]
rupees, and where such contravention results in the loss of any customs-duty
he shall further be liable to a penalty not exceeding three times such
duty; and the goods in respect of which such contravention is committed
shall also be liable to confiscation.
155
76(i) If, contrary to the provisions
of this Act or any other law for the time being in force, any goods are
laden on board any vessel in any customs-port or carried coast-wise, or
the master of such vessel shall
be liable to a penalty not exceeding 2[ten thousand] rupees; and such
goods shall also be liable to confiscation.
Chapter XVI
(ii) If any goods which have been brought
coast-wise are so unladen in any such port; or
   
(iii) If any goods are found on board
any coasting vessel without being entered in the manifest or cargo book,
as the case may be, of such vessel,
   
77 14[(i) If any person counterfeits, falsifies
or fraudulently alters or destroys any declaration, statement or document
in the transaction of any business relating to the customs or any seal,
signature, initials or other mark made or impressed by any officer of
customs in the transaction of any business relating to customs; or]
such person shall, on conviction
of any such offence before a 12[Special Judge] be liable to imprisonment
for a term not exceeding three years, or to fine, or to both.
General
(ii) being required under this Act to
produce any document, refuses or neglects to produce such document; or
   
(iii) Being required under this Act
to answer any question put to him by an officer of customs, does not correctly
answer such question,
   
78 If any person on board any conveyance
in any customs-station or who has landed from any such conveyance, upon
being asked by an officer of customs whether he has dutiable or prohibited
goods about his person or in his possession, declares that he has not,
and if any such goods are, after such denial, found about his person or
in his possession,
such person shall be liable to
a penalty not exceeding three times the value of such goods; and such
goods shall also be liable to confiscation.
General
79(i) If any officer of customs required
any person to be searched for dutiable or prohibited goods, or any documents
connected with such goods, or to be detained, without having reasonable
grounds to believe that he has such goods or documents about his person;
or
such officer shall, on conviction
before a 12[Special Judge], be liable to a fine not exceeding 1[twenty
five thousand rupees.]
158
(ii) arrest any person without having
reasonable grounds to believe that he has been guilty of an offence relating
to customs,
   
80 If, save for good and sufficient
cause, any conveyance having been summoned under section 164 to stop fails
to do so,
the person-in-charge of such conveyance
shall be liable to a penalty not exceeding 1[twenty five thousand] rupees;
and such conveyance shall also be liable to confiscation.
164
81 If any officer of customs, or
other person duly employed for the prevention of smuggling, is guilty
of a wilful breach of the provisions of this Act,
such officer or person shall,
on conviction before a 12[Special Judge], be liable to imprisonment for
a term not exceeding three years, or to fine, or to both.
General
82 If any officer of customs, or
other person duly employed for the prevention of smuggling, practices,
or attempts to practice, any fraud for the purpose of injuring the customs
revenue, or abets or connives at any such fraud, or any attempt to practice
any such fraud,
such officer or person shall,
on conviction before a 12[Special Judge], be liable to imprisonment for
a term not exceeding three years, or to fine, or to both.
General
83 If any police-officer, whose duty
it is, under section 170 , to send a written notice or cause goods to
be conveyed to a custom-house, neglects so to do,
such officer shall, on conviction
before 12[Special Judge], be liable to a penalty not exceeding 4[two thousand]
rupees.
170
84 If, in relation to any goods imported
or intended to be exported by land, an order permitting clearance under
section 83 or section 131 is not produced,
the person concerned shall be
liable to a penalty not exceeding 1[twenty-five thousand] rupees, and
such goods shall also be liable to confiscation.
83 & 131
85(a) If any person knowingly-
(a) obstructs, hinders, 49[falsely accuses or implicates, threatens, molests
or assaults an official of Customs or any person while duly engaged or
subsequently] in the discharge of any duty or the exercise of any power
imposed or conferred on him by or under any of the provisions of this
Act or any person acting in his aid; or
such person shall, on conviction
before a 12[Special Judge] be liable to a fine of 1[twenty-five thousand]
rupees, and to imprisonment for a term not exceeding two years.
General
  (b) does anything which impedes
or is calculated to impede, the carrying out of any search for any thing
50[required in an inquiry, investigation, audit of goods] liable to confiscation
under this Act or the detention, seizure or removal of any such thing;
or
   
  (c) rescues, damages or destroys
anything so liable to confiscation or does anything calculated to prevent
the procuring or giving of evidence as to whether or not anything is so
liable to confiscation; or
   
  (d) prevents the detention of
any person by a person duly engaged or acting as aforesaid, or rescues
any person so detained; or
   
  (e) attempts to do any of the
aforementioned acts or things, or who aids or abets, or attempts to aid
or abet, the doing of any of them,
   
86 If any person, having knowledge
of the commission of any offence under this Act or of an attempt or likely
attempt to commit any such offence, fails to give information in writing
to the officer-in-charge of the nearest custom-house or customs-station,
or if there be no custom-house or customs-station at a reasonably convenient
distance to the officer-in-charge of the nearest police-station,
such person shall, on conviction
before a 12[Special Judge], be liable to imprisonment for a term which
may extend to one year, or to a fine not exceeding 1[twenty-five thousand]rupees,
or to both.
192
87(i) If any officer of customs, except
in the discharge in good faith of his duty as such officer, discloses
any particulars learnt by him in his official capacity in respect of any
goods; or
such officer shall, on conviction
before a 12[Special Judge], be liable to a fine not exceeding 1[twenty-five
thousand] rupees.
199
(ii) If any officer of customs, except
as permitted by this Act, parts with the possession of any samples delivered
to him in his official capacity,
   
88 If any person not holding a licence
granted under section 207 acts as an agent for the transaction of business
as therein mentioned,
such person shall be liable to
a penalty not exceeding 2[ten thousand] rupees.
207
89 If any person without lawful excuse,
the proof of which shall be on such person, acquires possession of, or
is in any way concerned in carrying, removing, depositing, harbouring,
keeping or concealing, or in any manner dealing with smuggled goods or
any goods in respect to which there may be reasonable suspicion that they
are smuggled goods;
11[such goods shall be liable
to confiscation and any person concerned in the offence shall be liable
to a penalty not exceeding ten times the value of the goods; and, where
the value of such goods exceeds 28[one hundred thousand rupees], he shall
further be liable, upon conviction by a Special Judge, to imprisonment
for a term not exceeding six years and to a fine not exceeding ten times
the value of such goods and if the Special Judge in his decision so orders
also to whipping.]
General
  Provided that if the smuggled
goods be gold bullion or silver bullion the onus of proving the plea,
that such bullion was obtained by processing or other means employed in
Pakistan and not by smuggling shall be upon the person taking that plea,
   
90 If any person, without lawful
excuse the proof of which shall be on such person, acquires possession
of, or is in any way concerned in carrying, removing, depositing, harbouring,
keeping or concealing or in any manner dealing with any goods, not being
goods referred to in clause 89, which have been unlawfully removed from
a warehouse, or which are chargeable with a duty which has not been paid,
or with respect to the importation or exportation of which there is a
reasonable suspicion that any prohibition or restriction for the time
being in force under or by virtue of this Act has been contravened, or
if any person is in relation to any such goods in any way, without lawful
excuse, the proof of which shall be on such person, concerned in any fraudulent
evasion or attempt at evasion of any duty chargeable thereon, or of any
such prohibition or restriction as aforesaid or of any provision of this
Act applicable to those goods,
such goods shall be liable to
confiscation, and any person concerned shall also be liable to a penalty
not exceeding ten times the value of the goods.
General
91 If any person, without lawful
excuse, the proof of which shall be on such person, brings into Pakistan,
or is in any way concerned with the bringing into Pakistan of, or who
has in his possession, any bill-heading, or other paper appearing to be
a heading or blank, capable of being filled up and used as an invoice,
purporting to be made out by or on behalf of a person or firm other than
the one from whose possession the bill-heading or other paper has been
recovered, or who has brought it into Pakistan, or on whose behalf it
has been brought into Pakistan,
17[such goods shall be liable
to confiscation and any person concerned in the offence shall be liable
to a penalty not exceeding twenty-five thousand rupees; and, upon conviction
by a Special Judge, he shall further be liable to imprisonment for a term
not exceeding one year or to a fine not exceeding twenty-five thousand
rupees, or to both.]
General
92 Any person who bears himself in
disguise or being armed with an offensive weapon, intimidates any person
duly engaged in the discharge of any duty or the exercise of any power
imposed or conferred on him by or under any of the provisions of this
Act or any person acting in his aid or uses such weapon against any such
person-
such person shall be liable, on
conviction before, a 12[Special Judge] to imprisonment for a term not
exceeding 54[seven] years and, if the 12[Special Judge] in his discretion
so orders, to whipping.
General
  (a) while he is concerned in the
movement, carriage or concealment of any goods with the intent of violating
any prohibition or restriction on the importation or exportation thereof
imposed by this or any other Act or with the intent of passing such goods
without paying the duty chargeable thereon or without giving security
for its payment; or (b) while in possession of any goods liable to confiscation
under this Act,
   
93 If any person, by any means, makes
any signal or any message from any part of Pakistan or from any ship or
aircraft for the information of a person in any ship or aircraft, or across
the frontier, being a signal or message connected with the smuggling or
intended smuggling of goods into or out of Pakistan, whether or not the
person for whom the signal or message intended is in a position to receive
it or is actually engaged at the time in smuggling goods,
such person shall, on conviction
before a 12[Special Judge], be liable to imprisonment for a term not exceeding
three years, or to fine not exceeding 1[twenty-five thousand] rupees,
or to both; and any equipment or apparatus used for sending the signal
or message shall also be liable to confiscation.
General
  Explanation:- If in any proceedings
under this clause, any question arises as to whether any signal or message
was such a signal or message as aforesaid, the burden of proof shall lie
upon the defendant,
   
94 If within the limits of Pakistan, any person deposits, places or carries,
or causes to be deposited, placed or carried in, through or into any building
within one mile of the frontier between Pakistan and any foreign country,
or in, through or into any premises connected with any such building,
any dutiable goods on which duty has not been paid, or any goods imported
in contravention of any of the provisions of this Act or any other law,
such person shall, on conviction before a 12{Special Judge,] be liable
to imprisonment for a term not exceeding three years, or to a fine not
exceeding 1[twenty-five thousand] rupees, or to both.
General
95 If within one mile of the frontier
between Pakistan and any foreign country, any building is generally used
for storage of imported goods and any such goods are seized from such
building and confiscated according to law,
such building shall be liable
to confiscation.
General
96 if any person being an importer
or exporter of goods other than for bonafide private or personal purposes,
fails to maintain accounts in such from as may be notified by the Board,
or for the period specified in section 211,
such person shall be liable to
a penalty not exceeding 6[fifty thousand] rupees.
211
97 If any person contravenes any
of the provisions of a notification under section 212 or of the rules
regulating business connected with gold or silver or precious stones or
ornaments made of gold or silver or precious stones within fifteen miles
of the frontier of Pakistan,
such person shall, on conviction
before a 12[Special Judge,] be liable to imprisonment for a term not exceeding
three years, and to a fine not exceeding 6[fifty thousand] rupees.
212
98 If any person obstructs an officer
acting in the exercise of the powers conferred by sub-section (2) of section
189,
such person shall, on conviction
before a 12[Special Judge,] be liable to imprisonment for a term not exceeding
two years, or to fine, or to both.
189
31[99. If defaulter fails to pay outstanding
arrears as defined in clause (w) of section (2) of the Customs Act,1969,
such person, upon conviction by
a Special Judge, shall be liable to imprisonment for a term not exceeding
five years or to a fine not exceeding three times the amount due from
him, or both.]
202
51[100. If any person discloses, publishes or otherwise disseminates trade information
of any person to any other person except as authorized,
such person shall be liable to a penalty not exceeding two hundred thousand
rupees and on conviction before a Special Judge to imprisonment for a
term not exceeding three years or both.
155H
101 Unauthorized access to or improper
use of the Customs Computerized System by any person,
such person shall be liable to
a penalty not exceeding two hundred thousand rupees and on conviction
before a Special Judge to imprisonment for a term not exceeding three
years or both.
155-I
102 If any person interferes with
the Customs Computerized System,
such person shall be liable to
a penalty not exceeding two hundred thousand rupees and on conviction
before a Special Judge to imprisonment for a term not exceeding two years
or both.
155J
103 Unauthorized use of unique user
identifier by any person,
such person shall be liable to
a penalty not exceeding one hundred thousand rupees.
155K
104 If any person,-
(a) fails to operate any mechanical or electronic device, when requested
by a Customs Officer, on which any records are, or information is, stored
for the purpose of enabling the Customs Officer to obtain those records
or that information; or
such person shall be liable to
a penalty not exceeding one hundred thousand rupees.
155P
  (b) with intent to defeat the
purposes of this Act, destroys, alters, or conceals any book, document,
or record required to be kept under this Act, or sends or attempts to
send out of Pakistan any such book, document, or record.
such person shall be liable to
a penalty not exceeding two hundred thousand rupees and on conviction
before a Special Judge to imprisonment for a term not exceeding two year,
or both].
 

 


Nothing in Column 3 of the above Table Shall be deemed to have the force of
law.
Explanation.- For the purposes of any penal provisions of this Act, the offence
of contravening, in respect of any goods, any of the provisions of this Act
or the rules or any other law for the time being in force, shall be deemed
to have been committed when, in the case of import, any vessel containing
such goods arrives within twelve nautical miles of the sea coast of Pakistan
(each nautical mile measuring six thousand and eighty feet) or when, in the
case of export, such goods have been loaded on any conveyance for transport
to any destination outside Pakistan, or when in either case, the connected
customs documents have been presented to the appropriate officer 17[:]
18[Provided that in the case of accompanied baggage or any unmanifested goods
meant for export, the offence shall be deemed to have been committed when

[1969: Act IV] [Sec. 156,157]
Customs
CHAPTER XVII
OFFENCES AND PENALTIES

such baggage or goods enter the customs-area or are delivered to the carrier
of the conveyance.]
(2) Where 20[any goods specified in clause (s) of section 2 or in a notification
issued there-under] are seized under this Act in the reasonable belief that
an act to defraud the Government of any duty payable thereon or to evade any
prohibition or restriction for the time being in force by or under this Act
has been committed in respect of such goods, or that there is intent to commit
such act, the burden of proving that no such act has been committed or there
was no such intent shall be on the person from whose possession the goods
were seized.
7(3) OMITTED]
157. Extent of confiscation.- (1) Confiscation of any goods under this Act
includes any package in which they are found, and all other contents thereof.

(2) Every conveyance of whatever kind used in the removal of any goods liable
to confiscation under this Act shall also be liable to confiscation.
Provided that, where a conveyance liable to confiscation has been seized by
an officer of customs, the 52[appropriate officer] may, in such circumstances
as may be prescribed by rules, order its release, pending the adjudication
of the case involving its confiscation if the owner of the conveyance furnishes
him with a sufficient guarantee from a scheduled bank for the due production
of the conveyance at any time and place it is required by the 52[appropriate
officer] to be produced.
(3) Confiscation of any vessel under this Act includes her tackle, apparel
and furniture.

LEGAL REFERENCE

1. Substituted for the words "five thousand rupees"
by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(i), page 60.
2. Substituted for the words "two thousand rupees" by the Finance
Ordinance, 1982 (XII of 1982), S.6(9)(a)(i), page 60. 3. Substituted for the
words "two thousand five hundred rupees" by the Finance Ordinance,1982
(XII of 1982), S.6(9)(a)(I), page 60. 4. Substituted for the words "five
hundred rupees" by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(I),
page 60.
5. Substituted for the words "two hundred and fifty rupees" by the
Finance Ordinance,1982 (XII of 1982),S.6(9)(a)(i), page 60.
6. Substituted for the words "ten thousand rupees" by the Finance
Ordinance, 1982 (XII of 1982), S.6(9)(a)(i), page 60 7. Sub-section (3) omitted
by the Finance Act, 1969 (XVI of 1969), S.4. At the time of omission this
sub-section was as under:-
"(3) Where any person charged of an offence under clause 8 or clause
89 of the Table under sub-section (1) is acquitted by a Magistrate, and the
finding of the Magistrate be that the goods in respect of which the person
was charged are not smuggled goods, such person shall not be liable to any
penalty, nor such goods shall be liable to confiscation, and if

[1969: Act IV] [Sec. 156,157]
Customs
CHAPTER XVII
OFFENCES AND PENALTIES


LEGAL REFERENCE

any order confiscating the goods or imposing any penalty
has already been made to an officer of customs, it shall become null and void.".

8. Substituted for the words "ten years" by the Finance Act, 1988
(VI of 1988), S.5(3), page 938. The words "ten years" were previously
substituted for the words "six years" by the Finance Act, 1973 (L
of 1973), S.9(7)(a), page 531.
9. Substituted for the full stop by the Finance Act, 1973 (L of 1973), S.9(7)(b),
page 531.
10. Added by the Finance Act, 1973 (L of 1973), S.9(7)(b), page 531 and substituted
by the Prevention and Smuggling Act, 1977 (XII of 1977), S.51(ix), page 230..
At the time of substitution this proviso was as under:-
"Provided that, in the case of such goods essential to the life of the
community as may be notified by the Federal Government in the official Gazette,
the sentence of imprisonment shall not be less than five years and the whole
or any part of the property of the person convicted shall also be liable to
confiscation.".
11 Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(iv),
page 60. At the time of substitution this was as under:-
11a. "such goods shall be liable to confiscation any person concerned
in the offence shall be liable to a penalty not exceeding ten times the value
of the goods; and upon conviction by a Special Judge, to imprisonment for
a term not exceeding six years and to fine not exceeding ten times the value
of such goods and if the Special Judge in his discretion so orders also to
whipping.".
11a. Substituted by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(ii)(b),
page 223. At the time of substitution was as under:-
"if the value of such goods does not exceed five thousand rupees, such
goods shall be liable to confiscation and any person concerned in the offence
shall be liable to a penalty not exceeding ten times the value of the goods,
and if the value of such goods exceeds five thousand rupees he shall further
be liable upon conviction by Magistrate to imprisonment for a term not exceeding
six years and to fine not exceeding ten times the value of such goods and
if the Magistrate in the discretion so orders also to whipping.".
12. Substituted for the word "Magistrate" by the Prevention of Smuggling
Act, 1977 (XII of 1977), S.51(ii)(a), page 223. 13. Substituted for the full
stop and added by the Federal Laws (R&D), 1981 (XXVII of 1981), S.3.
14. Substituted clause (I) by the Federal Laws (R&D), 1981 (XXVII of 1981).
At the time of substitution this was as under:- "(i) If any person makes,
signs or uses, or causes to be made, signed or used, any declaration, statement
or document in the transaction of any business relating to the customs, knowing
or having reason to believe that such declaration, statement or document is
false in any material particular, counterfeits, falsifies or fraudulently
alters or destroys any such documents, or any seal, signature, initials or
other mark made or impressed by any officer of customs in the transaction
of any business relating to the customs, or.".
15. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(ii),
page 60. At the time of substitution this was as under:
"such goods shall be liable to confiscation".
16. Inserted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(iii),
page 60. 17. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(v),
page 60. At the time of substitution this was as under:
"such person shall on conviction before a Special Judge be liable to
imprisonment for a term not exceeding one year, or to a fine not exceeding
five thousand rupees or to both."..
18. Substituted for the full stop by the Finance Ordinance, 1982 (XII of 1982),
S.6(9)(a)(vi), page 61.
19. Added by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(vi), page
61.
20. Substituted for the words and commas "currency, gold, silver, precious
stones, ornaments or other manufactures of gold, silver or previous stones
which the 20a[Federal Government] may, by notification in the official Gazette,
specify" by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(b), page
61.
20a. Substituted for the words "Central Government" by the Finance
Act, 1972 (XXI of 1972), S.3, page 56 and Second Schedule S.1, page 76.
21. Inserted by the Finance Act, 1986 (I of 1986), S.6(5)(a), page 11.
22. Substituted for the words "Magistrate" by the Finance Act, 1986
(I of 1986), S.6(5)(b), page 11.
23. Added by the Finance Act, 1987 (VI of 1987), S.8(3)(a), page 34.
24. Substituted for the words "ten thousand" by the Finance Act,
1989 (V of 1989), S.5(5), page 107. Earlier substituted for the words "two
thousand" by the Finance Ordinance, 1982 (XII of 1982),S.6(9)(a)(i),
page 60.
25. Substituted for the word "keeper" by the Finance Act, 1990 (VII
of 1990), S.6(9)(a)(i), page 37.,
26. Omitted the words "keeper or" by the Finance 1990(VII of 1990),
S.6(9)(a)(ii), page 37.
27. Inserted by the Finance Act, 1993 (X of 1993), S.4(iv), page 121.
28. Substituted for the words "ten thousand rupees" by the Finance
Act, 1998 (III of 1998), S.4(vi), page 44.
29. Substituted by the Finance Act, 1999 (IV of 1999), S.10(9)(a), page 768.
At the time of substitution this was as under:-
"43. If, after any goods have been landed if the goods cannot be recovered,
79 & 80.".
and before they have been passed the owner shall be liable, in addition
[1969: Act IV] [Sec. 156,157]
Customs
CHAPTER XVII
OFFENCES AND PENALTIES

through the custom-house, the owner to full duty,
to a penalty not exceeding
removes or attempts to remove them, five time the amount of such duty, or
if
with the intention of defrauding the if such goods are not dutiable or duty

revenue, thereon cannot be ascertained to a penalty
not exceeding 29a[twenty-five thousand
rupees], for every missing or deficient
package or separate article, and in the case
of bulk goods to a penalty not exceeding
29a[twenty-five thousand rupees] or the value
of the goods, whichever be higher. 29a. Substituted for the words "five
thousand rupees" by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(i),
page 60.
30. Substituted for the words "twenty-five thousand rupees" by the
Finance Act, 1999 (IV of 1999), S.10(9)(b), page 768 and earlier substituted
for the words "five thousand rupees" by the Finance Ordinance, 1982
(XII of 1982), S.6(9)(a)(I), page 60.
31. Added by the Finance Act, 1999 (IV of 1999), S.10(9)(c), page 768.
32. Inserted by the Finance Act, 2003 (I of 2003), 5(30(i), page 36.-
33. Substituted for the words "twenty-five" by the Finance Act,
2003 (I of 2003), S.5(30)(ii)(a)(I), page 36. 34. Inserted by the Finance
Act, 2003 (I of 2003), S.5(30),(ii)(a)(ii), page 37. 35. Substituted for the
figures "79 & 80" by the Finance Act, 2003 (I of 2003), S.5(30)(ii)(b),
page 37. 36. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(a),
page 37. 37. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(b),
page 37. 38. Substituted for the figures "79 & 131" by the Finance
Act, 2003 (I of 2003), S.5(30)(iii)(c), page 37. 39. Inserted by the Finance
Act, 2003 (I of 2003), S.5(30)(v)(a)(I), page 37. 40. Inserted by the Finance
Act, 2003 (I of 2003), S.5(30),(v)(a)(ii), page 37. 41. Added by the Finance
Act, 2003 (I of 2003), S.5(30)(b), page 38.
42. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(b), page 38.
43. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(c), page 38.
44. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vii)(a)(I), page
38. 45. Substituted for the word and figure "section 131" by the
Finance Act, 2003 (I of 2003), S.5(30)(vii)(a)(ii), page 38. 46. Inserted
by the Finance Act, 2003 (I of 2003), S.5(30(vii)(b)(I), page 38. 47. Substituted
for the words "one thousand rupees for every package of such goods"
by the Finance Act, 2003 (I of 2003), S.5(30)(vii)(b)(ii), page 38.
48. Added by the Finance Act, 2003 (I of 2003), S.5(30)(vii)(c), page 38.
49. Substituted in clause (a) for the words "molests or assaults any
person duty engaged" by the Finance Act, 2003 (I of 2003), S.5(30)(ix)(a),
page 39.
50. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(ix)(b), page 39.
51. Added new serial numbers "100 to 104" by the Finance Act, 2003
(I of 2003), S.5(30)(x), page 39. 52. Substituted for the words "Collector
of Customs" by the Finance Ordinance, 1982 (XII of 1982), S
53. Inserted by the Finance Act, 2004 (II of 2004), S.3(14), pages 16-17.
54. Substituted for the word "three" by the Finance Act, 2004 (II
of 2004), S.3(15), page 17.


[1969: Act IV] [Sec. 158,159]
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158. Power to search on reasonable ground.- (1) The appropriate officer, if
he has reason to believe that any person is carrying about himself goods liable
to confiscation or any documents relating thereto, may search such person,
if he has landed from or is on board or is about to board a vessel within
the Pakistan customs-waters, or if he has alighted from, or is about to get
into or is in any other conveyance arriving in or proceeding from Pakistan,
or if he is entering or about to leave Pakistan, or if he is within the limit
of an y customs-area.
(2) Without prejudice to the provisions of sub-section (1) the appropriate
officer may search a person, if he has reason to believe that such person
is carrying about himself smuggled Platinum, any radio active mineral, gold,
silver or precious stones, manufactures of Platinum, any radioactive mineral,
gold, silver or precious stones, or currency, or any other goods or class
of goods notified by the 1[Federal Government] in the official Gazette, or
any documents relating to any one or more of the aforementioned goods.
159. Persons to be searched may desire to be taken before gazetted officer
of customs or Magistrate.- (1) When any officer of customs is about to search
any person under the provisions of section 158, the officer of customs shall
inform such person about his right to be taken to a gazetted officer of customs
or Magistrate, and if such person so desires take him without unnecessary
delay to the nearest gazetted officer of customs or Magistrate before searching
him, and may detain him until he can be so taken.
(2) The gazetted officer of customs or the Magistrate before whom such person
is brought shall, if he sees no reasonable ground for search, forthwith discharge
the person and record reasons for doing so, or else direct search to be made.

(3) Before making a search under section 158, the officer of customs shall
call upon two or more persons to attend and witness the search and may issue
an order in writing to them or any of them so to do, and the search shall
be made in the presence of such persons and a list of all things seized in
the course of such search shall be prepared by such officer or other person
and signed by such witnesses.
(4) A female shall not be searched except by a female.
[1969: Act IV] [Sec. 160]
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160. Power to screen or X-Ray bodies of suspected persons for detecting secreted
goods.- (1) Where the appropriate officer has reason to believe that any person
liable to search under section 158 has any goods liable to confiscation secreted
inside his body, he may detain such person and produce him without unnecessary
delay before an officer of customs not below the rank of an 2[Assistant Collector
or Deputy Collector] of Customs.
(2) The aforesaid officer, if he has reasonable grounds for believing that
such person has any such goods secreted inside his body and that it is necessary
to have the body of such person screened or X-Rayed, may make an order to
that effect , or else discharge such person forthwith, except where he is
held on any other grounds.
(3) Where the aforesaid officer orders such person to be screened or X-Rayed,
the appropriate officer shall, as soon as practicable, take him to a radiologist
possessing such qualifications as may be recognized by the 1[Federal Government]
for that purpose and such person shall allow the radiologist to screen or
X-Ray his body.
(4) The radiologist shall screen or X-Ray the body of such person and forward
his report thereon, together with any X-Ray picture taken by him to the aforesaid
officer without unnecessary delay.
(5) Where on the basis of a report from a radiologist or otherwise, the aforesaid
officer is satisfied that any person has any goods liable to confiscation
secreted inside his body, he may direct that suitable action for bringing
such goods out of his body be taken on the advice and under the supervision
of a registered medical practitioner and such person shall be bound to comply
with such direction:
Provided that in the case of a female no such action shall be taken except
on the advice and under the supervision of a female registered medical practitioner.

(6) Where any person is brought before an officer of customs not below the
rank of an Assistant Collector or Deputy Collector of Customs as aforesaid,
he may direct that pending completion of all action under this section such
person be detained.
[1969: Act IV] [Sec. 160,161]
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(7) No person shall be subjected to screening or X-Ray if he confesses that
goods liable to confiscation are secreted inside his body and of his own consent
agrees to suitable steps being taken to bring out such goods.
.
161. Power to arrest.- (1) Any officer of customs authorized in this behalf
who has reason to believe that any person has committed an offence under this
Act may arrest such person.
(2) Any person duly empowered for the prevention of smuggling who has reason
to believe that any person who has committed an offence of smuggling under
this Act may arrest such person.
(3) Every person arrested under this Act shall be taken forthwith before the
nearest officer of customs authorized by the Collector of Customs to deal
with such cases, or, if there is no such officer of customs within a reasonable
distance, to the officer-in-charge of the nearest police-station.
3[(4) When any person arrested under this Act is taken before an officer of
customs or the officer-in-charge of a police-station, as required by sub-section
(3), or when such officer of customs or officer-in-charge of a police-station
himself arrests any person under this Act, such officer or officer-in-charge
shall, if the offence is bailable, admit him to bail to appear before the
Special Judge having jurisdiction or, if the offence is non-bailable, have
him taken in custody to the Special Judge or if there is no Special Judge
within a reasonable distance, to the 4[nearest Judicial Magistrate,] within
twenty-four hours of such arrest, excluding the time necessary for the journey
from the place of arrest to the Court of the Special Judge or , as the case
may be, of such Magistrate.
(5) When any person is taken under sub-section (4) before the Special Judge,
he may, on the request of such person, after perusing the record, if any,
and after giving the prosecution an opportunity of being heard, admit him
to bail on his executing a bond, with or without sureties, or refuse to admit
him to bail and direct his detention at such place as he deems fit:

Provided that nothing herein contained shall preclude
the Special Judge from cancelling the bail of any such person at a subsequent
stage if, for any reason, he considers such cancellation necessary, but before
passing such order he shall afford

[1969: Act IV] [Sec. 161]
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OF OFFENCES

such person an opportunity of being heard, unless for reasons to be recorded
he considers that the affording of such opportunity shall defeat the purposes
of this Act.
(6) When such person is taken under sub-section (4) before a Magistrate, such
Magistrate may, after authorizing his detention in such custody, at such place
and for such period as he considers necessary or proper for facilitating his
earliest production before the Special Judge, direct his production before
the Special Judge on a date and time to be fixed by such Magistrate, or direct
such person to be forthwith taken to, and produced before, the Special Judge
and he shall be so taken. (7) Nothing in sub-section (5) or sub-section (6)
shall preclude the Special Judge or the Magistrate from remanding any such
person to the custody of the officer of customs, or the officer-in-charge
of a police-station holding inquiry against that person if such officer makes
a request in writing to that effect and the Special Judge or the Magistrate,
after perusing the record, if any, and hearing such person, is of the opinion
that for the completion of inquiry or investigation it is necessary to make
such an order; provided that in no case the period of such custody shall exceed
fourteen days.
(8) When any person arrested under this Act is brought before an officer of
customs or the officer-in-charge of a police-station as required by sub-section(3),
or when such officer of customs or officer-in-charge of a police-station himself
arrests any person under this Act, such officer shall, if he is an officer
of customs, record the fact of arrest and other relevant particulars in the
register mentioned in sub-section (12) or, if he is an officer-in-charge of
a police-station, record such fact in the register ordinarily maintained by
him, and shall immediately proceed to inquire into the charge against such
person and if he completes the inquiry within twenty-four hours of his arrest,
excluding the time necessary for journey as aforesaid, he may, after producing
such person before the Special Judge or the 5[nearest Judicial Magistrate]
make a request for his further detention in his custody.
(9) While holding an inquiry under sub-section (8), the officer of customs
shall exercise the same powers as are exercisable by an officer-in-charge
of a police-station under the Code of Criminal Procedure, 1898 (Act V of 1898),
but such officer and the officer-in-charge of a police-station shall exercise
such powers subject to the foregoing provisions of this section while holding
an inquiry under this Act.
[1969: Act IV] [Sec. 161]
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OF OFFENCES

(10) If the officer of customs or the officer-in-charge of a police-station,
as the case may be, after holding an inquiry as aforesaid, is of the opinion
that there is no sufficient evidence or reasonable ground for suspicion against
such person, he shall release him on his executing a bond, with or without
sureties as the officer may direct, to appear, as and when required, before
the Special Judge, may make a report to the Special Judge for the discharge
of such person and shall make a full report of the case to his immediate superior.

(11) The Special Judge to whom a report has been made under sub-section (10)
may, after the perusal of record of the inquiry and hearing the prosecution,
agree with such report and discharge the accused or, if he is of the opinion
that there is sufficient ground for proceeding against such person, proceed
with his trial and direct the prosecution to produce evidence.
(12) The officer of customs empowered to hold inquiry under this section shall
maintain a register to be called "Register of Arrests and Detention"
in the prescribed form in which he shall enter the name and other particulars
of every person arrested under this Act, together with the time and date of
arrest, the details of the information received, the details of things, goods
or documents recovered from his custody, the name of the witnesses and the
explanation, if any, given by him and the manner in which the inquiry has
been conducted from day to day; and such register or authenticated copies
of its aforesaid entries shall be produced before the Special Judge whenever
such officer is so directed by him.
(13) After completing the inquiry, the officer of customs shall submit to
the Special Judge a report in the form and manner, as early as possible, in
which the officer-in-charge of a police-station submits a challan before a
Court, or if such inquiry has been conducted by an officer-in-charge of a
police-station, he shall submit a challan before the Special Judge.
(14) The officer of customs, or as the case may be, the officer-in-charge
of a police-station shall immediately intimate the fact of the arrest of a
person under sub-sections (1),(2) or (4) to the Special Judge who may direct
such officer to produce that person at such time and place and on such date
as the Special Judge considers expedient and such officer or officer-in-charge
shall act accordingly.

[1969: Act IV] [Sec. 161,162,163]
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(15) Any Magistrate of the first class may record any statement or confession
during inquiry under this Act, in accordance with the provisions of section
164 of the Code of Criminal Procedure,1898 (Act V of 1898).
(16) Without prejudice to the foregoing provisions of this section, the Federal
Government may, by notification in the official Gazette authorize any other
officer also to exercise the power and perform the functions of an officer
of customs or officer-in-charge of a police-station under this section, subject
to such conditions, if any, that it may deem fit to impose.]
162. Power to issue search warrant.- (1) Any 5[Judicial Magistrate] may, on
application by a gazetted officer of customs stating the grounds of his belief
that goods liable to confiscation or documents or things which in his opinion
will be useful as evidence in any proceeding under this Act are secreted in
any place within the local limits of the jurisdiction of such Magistrate,
issue a warrant to search for such goods, documents or things.
(2) Such warrant shall be executed in the same way, and shall have the same
effect, as a search-warrant issued under the Code of Criminal Procedure, 1898
(Act V of 1898).
163. Power to search and arrest without warrant.- (1) Whenever any officer
of customs not below the rank of an 2[Assistant Collector or Deputy Collector]
of Customs or any other officer of like rank duly employed for the prevention
of smuggling has reasonable grounds for believing that any goods liable to
confiscation or any documents or things which in his opinion will be useful
for or relevant to any proceeding under this Act are concealed or kept in
any place and that there is a danger that they may be removed before a search
can be effected under section 162, he may, after preparing a statement in
writing of the grounds of his belief and of the goods, documents or things
for which search is to be made, search or cause search to be made for such
goods, documents or things in that place.
(2) An officer or person who makes a search or causes a search to be made
under sub section (1) shall leave a signed copy of the aforementioned statement
in or about the place searched and shall, at the time the search is made or
as soon as is practicable thereafter, deliver furthermore a signed copy of
such statement to the occupier of the place at his last known address.
[1969: Act IV] [Sec. 163]
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(3) All searches made under this section shall be carried out mutatis mutandis
in accordance with the provisions of the Code of Criminal Procedure, 1898
(Act V of 1898).
(4) Notwithstanding anything contained in the foregoing sub-sections and subject
to previous authorization by an officer of customs not below the rank of an
Assistant Collector or Deputy Collector of Customs, any officer of customs
or any person duly empowered as such may, with respect to an offence related
to exportation of such goods as the 1[Federal Government] may, by notification
in the official Gazette, specify in this behalf-
(a) arrest without warrant any person concerned in such offence or against
whom reasonable suspicion exists that he is about to be concerned in such
offence;
(b) enter and search without warrant any premises to make an arrest under
clause (a),or to seize any goods which are reasonably suspected to be intended
for exportation contrary to any prohibition or restriction for the time being
in force, and all documents or things which in his opinion will be useful
for or relevant to any proceeding under this Act; and
(c) for the purpose of arresting, detaining or taking into custody or preventing
the escape of any person concerned or likely to be concerned in such offence,
or for the purpose of seizing or preventing the removal of any goods in respect
of which any such offence has occurred or is likely to occur, use or cause
to be used such force to the extent of causing death as may be necessary.

(5) The provisions of sub-section (4) shall apply only to the areas within
five miles of the land frontier of Pakistan, and within a five miles belt
running along the sea coast of Pakistan.
(6) No suit, prosecution or other legal proceeding shall be instituted, except
with the previous sanction in writing of the 1[Federal Government], against
any person in respect of anything done or purporting to be done in exercise
of the
[1969: Act IV] [Sec. 163,164]
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powers conferred by sub-section (1) or sub-section(2)
or, in the areas specified in sub-section (5), by sub-section (4).
164. Power to stop and search conveyances.- (1) Where the appropriate officer
has reason to believe that within the territories of Pakistan(including territorial
waters) any conveyance has been, is being or is about to be, used in the smuggling
of any goods or in the carriage of any smuggled goods, he may at any time
stop any such conveyance or, in the case of an aircraft, compel it to land,
and –
(a) rummage and search any part of the conveyance;
(b) examine and search any goods thereon; and
(c) break open the lock of any door, fixture or package for making search.

(2) Where in the circumstances referred to in sub-section (1)-
(a) it becomes necessary to stop any vessel or compel any aircraft to land,
it shall be lawful of any vessel or aircraft in the service of the Government
while flying her proper flag or bearing flag marks and any authority authorized
in this behalf by the 1[Federal Government] to summon such vessel to stop
or the aircraft to land, by means of an international signal, code or other
recognized means, and thereupon such vessel shall forthwith stop or such aircraft
shall forthwith land, and if it fails to do so chase may be given thereto
by any vessel or aircraft as aforesaid and if after a gun is fired as a signal,
the vessel fails to stop or the aircraft fails to land, it may be fired upon;

(b) it becomes necessary to stop any conveyance other than a vessel or aircraft,
the appropriate officer may use or cause to be used all lawful means for stopping
it or preventing its escape including, if all other means fail, firing upon
it.

[1969: Act IV] [Sec. 165,166]
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OF OFFENCES

165. Power to examine persons.- (1) The appropriate
officer may, during the course of an inquiry in connection with the smuggling
of any goods.-

(a) require any person to produce or deliver any document
or thing to such officer;

(b) examine any person acquainted with the facts and
circumstances of the case.
(2) The appropriate officer shall exercise the powers in sub-section (1) only
in relation to a person who is readily available or present before him and
shall be subject to the same provisions as an officer-in-charge of a police-station
is subject to under the Code of Criminal Procedure, 1898 (V of 1898), when
investigating a cognizable offence.
166. Power to summon persons to give evidence and produce documents or things.
– (1) Any gazetted officer of customs shall have power to summon any person
whose attendance he considers necessary either to give evidence or to produce
document or any other thing in any inquiry which such officer is making 6[*****].

(2) A summon to produce documents or other things may be for the production
of certain specified documents or things or for the production of all documents
or things of a certain description in the possession or under the control
of the person summoned.
(3) All persons so summoned shall be bound to attend either in person or by
an authorized agent, as such officer may direct; and all persons so summoned
shall be bound to state the truth upon any subject respecting which they are
examined or make statement and produce such documents and other things as
may be required;
Provided that the exemption under section 132 of the Code of Civil Procedure,
1908 (Act V of 1908), shall be applicable to any requisition for attendance
under this section.

[1969: Act IV] [Sec. 166,167,168]
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(4) Every such inquiry as aforesaid shall be deemed to be judicial proceeding
within the meaning of section 193 and section 228 of the Pakistan Penal Code,
(Act XLV of 1860).
167. Person escaping may be afterwards arrested.- If any person liable to
be arrested under this Act is not arrested at the time of committing the offence
for which he is so liable, or after arrest makes his escape, he may at any
time afterwards be arrested and dealt with in accordance with the provisions
of 7[***] section 161 as if he had been arrested at the time of committing
such offence.
168. Seizure of things liable to confiscation.- (1) The appropriate officer
may seize any goods liable to confiscation under this Act, and where it is
not practicable to seize any such goods, he may serve on the owner of the
goods or any person holding them in his possession or charge an order that
he shall not remove, part with, or otherwise deal with the goods except with
the previous permission of such officer.
(2) Where any goods are seized under sub-section (1) and no show cause notice
in respect thereof is given under section 180 within two months of the seizure
of the goods, the goods shall be returned to the person from whose possession
they were seized:
Provided that the aforesaid period of two months may, for reasons to be recorded
in writing, be extended by the Collector of Customs by a period not exceeding
two months 8[:]
9[Provided further that the limitation prescribed under sub-section (2) shall
not apply to goods specified under the first proviso to section 181.]
(3) The appropriate officer may seize any documents or things which in his
opinion will be useful as evidence in any proceeding under this Act.
(4) The person from whose custody any documents are seized under sub-section
(3) shall be entitled to make copies thereof or take extracts therefrom in
the presence of an officer of customs.
[1969: Act IV] [Sec. 169,170]
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OF OFFENCES

10[169. Things seized how dealt with.- (1) All things seized on the ground
that they are liable to confiscation under this Act shall, without unnecessary
delay, be delivered into the care of the officer of customs authorized to
receive the same.
(2) If there be no such officer at hand, such things shall be carried to and
deposited at the customs-house nearest to the place of seizure.
(3) If there be no custom-house within a convenient distance, such things
shall be deposited at the nearest place appointed by the Collector of Customs
for the deposit of things so seized.
11[(4) When anything liable to confiscation under this Act is seized by the
appropriate officer under section 168, the Collector of Customs, or any other
officer of customs authorized by him in this behalf, may notwithstanding the
fact that adjudication of the case under section 179, or an appeal under section
194A or a proceeding in any court, is pending, cause the thing to be sold
in accordance with the provisions of section 201 and have the proceeds kept
in deposit pending adjudication of the case or as the case may be, disposal
of the appeal or the final judgement by the court.
(5) If on such adjudication or, as the case may be, in such appeal or proceeding
in Court, the thing so sold is found not to have been liable to such confiscation,
the entire sale proceeds, after necessary deduction of duties, taxes or dues
as provided in section 201, shall be handed over to the owner.]

170. Procedure in respect of things seized on suspicion
by the police.- (1) When any things liable to confiscation under this Act
are seized by any police-officer on suspicion that they had been stolen, he
may carry them to any police-station or court at which a complaint connected
with the stealing or receiving of such things has been made, or an inquiry
connected with such stealing or receiving is in progress, and there detain
such things until the dismissal of such complaint or the conclusion of such
inquiry or of any trial thence resulting.
(2) In every such case the police-officer seizing the things shall send written
notice of their seizure and detention to the nearest custom-house and immediately
after the dismissal of the complaint or the conclusion of the inquiry or
[1969: Act IV] [Sec. 170,171,172]
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OF OFFENCES

trial, he shall cause such things to be conveyed to and deposited at, the
nearest custom-house, to be there proceeded against according to law.
171. When seizure or arrest is made, reason in writing to be given.- When
anything is seized, or any person is arrested under this Act, the officer
or other person making such seizure or arrest shall, as soon as may be, inform
in writing the person so arrested or the person from whose possession the
things are seized of the grounds of such seizure or arrest.
172. Power to detain packages containing certain publications imported into
Pakistan.- (1) Any officer of customs duly authorized by the Collector of
Customs or any other officer authorized by the Provincial Government in this
behalf may detain any package, brought whether by land, air or sea into Pakistan
which he suspects to contain-
(a) any newspaper or book as defined in the 12[***] West Pakistan Press and
Publication Ordinance, 1963 (West Pakistan Ordinance. XXX of 1963).
(b) any documents containing any treasonable or seditious matter, that is
to say, any matter the publication of which is punishable under Section 123A
or Section 124A, as the case may be, of the Pakistan Penal Code, 1860 (XLV
of 1860), and shall forward such package to such officer as the Provincial
Government may appoint in this behalf.
(2) Any officer detaining a package under sub-section (1) shall, where practicable,
forthwith send by post to the addressee or consignee of such package notice
of the fact of such detention.
(3) The Provincial Government shall cause the contents of such package to
be examined, and if it appears to the Provincial Government that the package
contains any such newspaper, book or other document, as aforesaid, it may
pass such order as to the disposal of the package and its contents as it may
deem proper, and, if it does not so appear, shall release the package and
its contents unless the same be otherwise liable to seizure under any law
for the time being in force:

[1969: Act IV] [Sec. 172,173,174]
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Provided that any person interested in any package detained under the provisions
of this section may, within two months of the date of such detention, apply
to the Provincial Government for release of the same, and the Provincial Government
shall consider such application and pass such order thereon as it may deem
to be proper:
Provided further that if such application is rejected, the applicant may,
within two months of the date of the order rejecting the application, apply
to the High Court for release of the package or its contents on the ground
that the package or the contents do not contain any such newspaper, book or
other document.
(4) No order passed or action taken under this section shall be called in
question in any court save as provided in the second proviso to sub-section
(3).
Explanation.- In this section "document" includes any writing, painting,
engraving, drawing or photograph, or other visible representation.
173. Procedure for disposal by High Court of applications for release of packages
so detained.- Every application under the second proviso to sub-section (3)
of section 172 shall be heard and determined in the manner provided by section
99D to 99F of the Code of Criminal Procedure, 1898 (Act V of 1898), by a special
bench of the High Court constituted in the manner provided by section 99C
of that Code.
174. Power to require production of order permitting clearance of goods imported
or exported by land.- The appropriate officer may require any person-in-charge
of any goods which such officer has reason to believe to have been imported,
or to be about to be exported, by land from, or to, any foreign territory
to produce the order made under section 83 permitting inward clearance of
the goods or the order passing the bill of export 13[or goods declaration]
made under section 131 permitting export of the goods:

Provided that nothing in this section shall apply to
any imported goods passing from a foreign frontier to an inland customs-station
by a route prescribed under clause (c) of section 9:

[1969: Act IV] [Sec. 174,175,176,177]
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Provided further that the Board may, by notification in the official Gazette,
direct that the provisions of this section shall not apply to any particular
area adjoining foreign territory in relation to goods of any specified description
or value.
175. Power to prevent making or transmission of certain signals or messages.-
If an officer of customs or police or any member of the armed forces of Pakistan
has reasonable grounds for suspecting that any signal or message connected
with smuggling or intention or designs of smuggling any goods into or out
of Pakistan is being or is about to be made or transmitted from any conveyance,
house or place, he may board or enter such conveyance, house or place, and
take such steps, as are reasonably necessary to stop or prevent the making
or transmission of the signal or message.
176. Power to station officer in certain factories.- An officer of customs
not below the rank of an 2[Assistant Collector or Deputy Collector] of Customs
may, if he so deems fit, station an officer of customs in any factory or building
used for commercial purposes and situated within five miles of the frontier
of Pakistan with the object of ensuring that the factory or building is not
used in any way for the unlawful or irregular importation or exportation of
goods and the officer so stationed shall have the power to inspect at all
reasonable times the records of the factory or business carried on in the
building and such other powers as may be prescribed by rules.
177. Restriction on the possession of goods in certain areas.- (1) This section
shall apply to such areas adjacent to the frontier of Pakistan as may, from
time to time, be notified by the Board in the official Gazette.
(2) In any area to which this section for the time being applies, no person
shall have in his possession or control any such goods or class of goods in
excess of such quantity or value as may from time to time be notified by the
1[Federal Government] or, with the previous approval of the 1[Federal Government],
by the Provincial Government, in the official Gazette, except under a permit
granted by the Government which issued the notification in respect of the
particular goods or class of goods, or by an officer authorized by such Government.

[1969: Act IV] [Sec. 178,179]
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178. Punishment of persons accompanying a person possessing goods liable to
confiscation.- If any two or more persons in company are found together and
they or any of them, have goods liable to confiscation under this Act, every
such person having knowledge of this fact is guilty of an offence and punishable
in accordance with the provisions of this Act as if goods were found on such
person.
14[179. Power of adjudication.- (1) Subject to sub-section (2), in cases involving
confiscation of goods or imposition of penalty under this Act or the rules
made thereunder, the jurisdiction and powers of adjudication of the Officers
of Customs in terms of amount of duties and other taxes involved, excluding
the conveyance, shall be as follows:-

(i) Collector Without limit.
(ii) Additional Collector Not exceeding one million rupees.
(iii) Deputy Collector not exceeding four hundred thousand rupees.
(iv) Assistant Collector not exceeding fifty thousand rupees.
(v) Superintendent not exceeding ten thousand rupees
(vi) Principal Appraiser not exceeding ten thousand rupees.

[1969: Act IV] [Sec. 179,179A,180,181]
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(2) The Board may, by notification in the official Gazette, fix or vary the
jurisdiction and powers of any Officer of Customs or a class of officers.

(3) The cases shall be decided within ninety days of the receipt of the contravention
report or within such period extended by the Collector for which reasons shall
be recorded in writing, but such extended period shall in no case exceed ninety
days.
(4) The Board shall have the powers to regulate the system of adjudication
including transfer of cases and extension of time-limit in exceptional circumstance.]

15[179-A. OMITTED
180. Issue of show-cause notice before confiscation of goods or imposition
of penalty.- No order under this Act shall be passed for the confiscation
of any goods or for imposition of any penalty on any person unless the owner
of the goods, if any, or such person-
(a) is informed in writing (or if the person concerned consents in writing,
orally) of the grounds on which it is proposed to confiscate the goods or
to impose the penalty;
(b) is given an opportunity of making a representation in writing (or if the
person concerned indicates in writing his preference for it orally) within
such reasonable time as the appropriate officer may specify, against the proposed
action; and
(c) is given a reasonable opportunity of being heard personally or through
a counsel or duly authorized agent.
181. Option to pay fine in lieu of confiscated goods.- Whenever an order for
the confiscation of goods is passed under this Act, the officer passing the
order may give the owner of the goods an option to pay in lieu of the confiscation
of the goods such fine as the officer thinks fit16[:]
17[Provided that the Board may, by an order, specify the goods or class of
goods where such option shall not be given:
[1969: Act IV] [Sec. 181,182,183,184]
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Provided further that the Board may, by an order, fix the amount of fine which,
in lieu of confiscation, shall be imposed on any goods or class of goods imported
in violation of the provisions of section 15 or of a notification issued under
section 16, or any other law for the time being in force.]
Explanation.- Any fine in lieu of confiscation of goods imposed under this
section shall be in addition to any duty and charges payable in respect of
such goods , and of any penalty that might have been imposed in addition to
the confiscation of goods.
182. Vesting of confiscated property in the Federal Government.- When any
goods are confiscated under this Act, they shall forthwith vest in the 1[Federal
Government], and the officer who orders confiscation shall take and hold possession
of the confiscated goods 18[:]
19[Provided that the Board may authorise the use of confiscated vehicles for
operational purposes by the Board or, with approval of the Board, its subordinate
offices.].
183. Levy of penalty for departure without authority or failure to bring-out.-
(1) If any conveyance actually departs without a port clearance or permission
in writing or, in the case of a vessel, after having failed to bring-to when
required at any station appointed under section 14, the penalty to which the
person-in-charge of such conveyance is liable may be adjudged by the appropriate
officer of any customs-station, to which, such conveyance proceeds, or in
which it for the time being is.
(2) A certificate in respect of such departure or failure to bring-to when
required, purporting to be signed by the appropriate officer of the customs-station
from which the conveyance is stated to have so departed, shall be prima facie
proof of the fact so stated.
20[184. Power to try summarily.- (1) Notwithstanding anything contained in
the Code of Criminal Procedure, 1898 (Act V of 1898), a Special Judge may,
if he thinks fit, try in a summary way, any offence under this Act where the
value of the goods involved in such offence does not exceed one thousand rupees.

(2) In the trial of an offence under sub-section (1), the provisions of sub-section
(1) of section 262 and sections 263, 264 and 265 of the said Code shall, so
far applicable and with the necessary adaptation, apply.
[1969: Act IV] [Sec. 184,185]
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(3) No proceeding under this section shall be called in question merely on
the ground that the value of the goods involved was more than the limit specified
in sub-section (1).
Explanation.- For the purpose of this section, "value"-
(i) in the case of goods, whether imported or indigenous, which are lawfully
sold in open market in Pakistan, means the wholesale price of such goods in
open market; in the case of goods, whether imported or indigenous, the price
of which has been fixed by the Government, means the price so fixed; and
(iii) in the case of goods the import of which is absolutely prohibited, means
the price of similar or comparable indigenous goods sold in open market in
Pakistan or, where no such goods are sold in open market in Pakistan, the
price fixed by the Federal Government, by general or special order.
21[185. Special Judges.- (1) The Federal Government may by notification in
the official Gazette, appoint as many Special Judges as it considers necessary
and, where it appoints more than one Special Judge, shall specify in the notification
the headquarters of each Special Judge and the territorial limits within which
he shall exercise jurisdiction under this Act.
(2) No person shall be appointed as a Special Judge unless he is or has been
a Sessions Judge.
(3) Notwithstanding the provisions of sub-sections (1) and (2), the Federal
Government may, for the areas comprising the districts of Lasbela 22[,Turbat,
Panjgoor and Gawadur], appoint any other officer as Special Judge and specify
in the notification his headquarters and the limits of his territorial jurisdiction
under this Act.
(4) If a Special Judge is, for any reason, termporarily unable to perform
his duties under this Act, he may generally or specially authorise the Sessions
Judge 23[***] of the district to perform such duties of an urgent nature as
he may deem proper and such Sessions Judge 23[***] shall perform such duties.

[1969: Act IV] [Sec. 185A]
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24[185A. Cognizance of offences by Special Judges.- (1) Notwithstanding anything
contained in this Act or any other law for the time being in force, a Special
Judge may, within the limits of his jurisdiction, take cognizance of any offence
punishable under this Act-
(a) upon a report in writing made by an officer of customs or by an officer-in-charge
of a police-station or by any other officer especially authorized in this
behalf by the Federal Government; or
(b) upon receiving a complaint or information of facts constituting such offence
made or communicated by any person; or
(c) upon his own knowledge acquired during any proceeding before him under
this Act or under the Prevention of Smuggling Act,1977.
(2) Upon the receipt of report under clause (a) of sub-section (1), the Special
Judge shall proceed with the trial of the accused.
(3) Upon the receipt of a complaint or information under clause (b), or acquired
in the manner referred to in clause (c) of sub-section (1), the Special Judge
may, before issuing a summon or warrant for appearance of the person complained
against, hold a preliminary inquiry for the purpose of ascertaining the truth
or falsehood of the complaint, or direct any Magistrate or any officer of
customs or any police officer to hold such inquiry and submit a report, and
such Magistrate or officer shall conduct such inquiry and make report accordingly.

(4) If, after conducting such inquiry or after considering the report of such
Magistrate or officer, the Special Judge is of the opinion that-
(a) there is no sufficient ground for proceeding, he may dismiss the complaint,
or
(b) there is sufficient ground for proceeding, he may proceed against the
person complained against in accordance with law.
(5) A Special Judge or a Magistrate or an officer holding inquiry under sub-section
(3) may hold such inquiry, as early as possible, in accordance with the provisions
of section 202 of the Code of Criminal Procedure, 1898(Act V of 1898).
[1969: Act IV] [Sec. 185B,185C,185D]
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185-B. Special Judge, etc. to have exclusive jurisdiction.- Notwithstanding
anything contained in this Act or in any other law for the time being in force-

(a) no court other than the Special Judge having jurisdiction, shall try an
offence punishable under this Act;
(b) no other court or officer, except in the manner and to the extent specifically
provided for in this Act, shall exercise any power, or perform any function
under this Act;
(c) no court, other than the Special Appellate Court, shall entertain, hear
or decide any application, petition or appeal under Chapters XXXI and XXXII
of the Code of Criminal Procedure, 1898 (Act V of 1898), against or in respect
of any order or direction made under this Act; and
(d) no court, other than the Special Judge or the Special Appellate Court,
shall entertain any application or petition or pass any order or give any
direction under Chapters XXXVII, XXXIX, XLIV or XLV of the said Code.
185C. Provisions of Code of Criminal Procedure,1898, to apply.- (1) The provisions
of the Code of Criminal Procedure, 1898(Act V of 1898), so far as they are
not inconsistent with the provisions of this Act, shall apply to the proceedings
of the court of a Special Judge and such court shall be deemed to be a Court
of Session for the purposes of the said Code and the provisions of Chapter
XXIIA of the Code, so far as applicable and with the necessary modifications,
shall apply to the trial of cases by the Special Judge under this Act.
(2) For the purposes of sub-section (1), the Code of Criminal Procedure, 1898(Act
V of 1898), shall have effect as if an offence punishable under this Act were
one of the offences referred to in sub-section (1) of section 337 of the Code.

185D Transfer of cases.- (1) Where more than one Special Judge are appointed
within the territorial jurisdiction of a Special Appellate Court, the Special
Appellate Court, and where not more than one Special Judge is so appointed,
the Federal Government, may, by order in writing direct the transfer, at any
stage of the trial, of
[1969: Act IV] [Sec. 185D,185E,185F,185G]

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any case from the court of one Special Judge to the Court of another Special
Judge for disposal, whenever it appears to the Special Appellate Court or,
as the case may be, the Federal Government, that such transfer will promote
the ends of justice or tend to the general convenience of the parties or witnesses.

(2) In respect of a case transferred to a Special Judge under sub-section(1),
such Special Judge shall not by reason of the said transfer, be bound to recall
and rehear any witness whose evidence has been recorded in the case before
the transfer and may act upon the evidence already recorded or produced before
the court which tried the case before the transfer.
185E. Place of sittings.- A Special Judge shall ordinarily hold sittings at
his headquarters but, keeping in view the general convenience of the parties
or the witnesses, he may hold sittings at any other place.
185F. Appeal to Special Appellate Court.- (1) Any person, including the Federal
Government, aggrieved by any order passed or decision made by a Special Judge
under this Act or under the Code of Criminal Procedure,1898(Act V of 1898),
may, subject to the provisions of Chapters XXXI and XXXII of the Code, within
25[sixty days] from the date of the order or decision, prefer an appeal or
revision to the Special Appellate Court, and in hearing and disposing of such
appeal or revision, such Court shall exercise all the powers of a High Court
under the said Code.
(2) Except as otherwise provided in sub-section (1), the provisions of the
Limitation Act,1908 (Act IX of 1908), shall apply to an appeal or a revision
preferred under sub-section(1).

185G. Persons who may conduct prosecution etc.- (1)
Notwithstanding anything contained in the Code of Criminal Procedure, 1898(Act
V of 1898), a Special Prosecutor appointed under section 47 of the Prevention
of Smuggling Act,1977, shall be competent to conduct prosecution before a
Special Judge for and on behalf of the Federal Government and to withdraw
prosecution when so required by the Federal Government.
(2) A law officer appointed under the Central Law Officers Ordinance,1970
(Ordinance VII of 1970) 26[or an advocate authorised by the Board
[1969: Act IV] [Sec. 185G,186,187,188]
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or by an officer subordinate to it] shall be competent to conduct proceedings
before a Special Appellate Court on behalf of the Federal Government and to
withdraw such proceedings when so required by the Federal Government.]
186. Detention of goods pending payment of fine or penalty.- (1) When any
fine or penalty has been imposed, or while imposition of any fine or penalty
is under consideration 27[,or pending any inquiry or investigation], in respect
of any goods, such goods shall not be removed by the owner until such fine
or penalty has been paid 28[or such inquiry and investigation has been completed].

(2) When any fine or penalty has been imposed in respect of any goods, the
appropriate officer may detain any other goods belonging to the same owner
pending payment of such fine or penalty.
187. Burden of proof as to lawful authority etc.- When any person is alleged
to have committed an offence under this Act and any question arises whether
he did any act or was in possession of anything with lawful authority or under
a permit, licence or other document prescribed by or under any law for the
time being in force, the burden of proving that he had such authority, permit,
licence or other document shall lie on him .
188. Presumption as to documents in certain cases.- Where any document is
produced by any person under this Act or has been seized under this Act from
the custody or control of any person, and such document is tendered by the
prosecution in evidence against him, the 29[Special Judge] shall,-
(a) unless the contrary is proved by any such person, presume-
(i) the truth of the contents of such document;
(ii) that the signature and every other part of such document which purports
to be in the handwriting of any particular person or which the Special Judge
may reasonably assume to have been signed by, or to be in the handwriting
of, any particular person, is in that person’s handwriting, and in the case
of a document executed or attested that it was executed or
[1969: Act IV] [Sec. 188,189]
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attested by the person by whom it purports to have been so executed or attested;
(b) admit the document in evidence, notwithstanding that it is not duly stamped,
if such document is otherwise admissible in evidence 30[:]
31[Provided that where the Customs Computerized System is operational, system
generated documents shall be accepted as true and correct.]
189. Notice of conviction to be displayed.- (1) Upon the conviction of any
person for the offence of smuggling, the 1[Federal Government] may require
him to exhibit in or outside, or both in and outside his place of business,
if any, notices, of such number, size and lettering, and placed in such positions
and containing such particulars relating to conviction as it may determine,
and to keep them so exhibited continuously for a period not less than three
months from the date of conviction; and, if he fails to comply fully with
the requirement, he shall be deemed to have committed a further offence under
this Act of the nature of the original offence for which he was convicted.

(2) If any person so convicted refuses or fails to comply fully with any such
requirement, any officer authorized in that behalf by an order of the 1[Federal
Government] in writing may, without prejudice to any proceedings which may
be brought in respect of any such refusal or failure, affix the notices in
or outside, or both in and outside, the place of business of such person in
accordance with the requirement of the 1[Federal Government] in pursuance
of sub-section (1).
(3) If, in any case, the 1[Federal Government] is satisfied that the exhibition
of notices in accordance with the requirements of the provisions of sub-section
(1) or sub-section (2) will not effectively bring the conviction to the notice
of persons dealing with the convicted person, the 1[Federal Government] may,
in lieu of, or in addition to any such requirement, require the convicted
person to exhibit for such period, not being a period less than three months,
on such stationery used in his business as may be specified in the requirement,
a notice placed in such position and printed in type of such size and form
and containing such particulars relating to the conviction as may be specified
in the requirement; and, if he fails to comply fully
[1969: Act IV] [Sec. 189,190,191,192]
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with the requirement, he shall be deemed to have committed a further offence
under this Act of the nature of the original offence for which he was convicted.

190. Power to publish conviction.- If the 1[Federal
Government] is satisfied that it is necessary so to do, the conviction and
the particulars relating to the conviction of any person for the offence of
smuggling may be published in the official Gazette.
191. Imprisonment may be of either description.- Imprisonment for any offence
under this Act may, in the discretion of the 32[Special Judge], be either
simple or rigorous.
192. Duty of certain persons to give information.- (1) Any person who comes
to know of the commission of any offence under this Act, or an attempt or
likely attempt to commit any such offence, shall, as soon as may be, give
information thereof in writing to the officer-in-charge of the nearest custom-
house or customs-station, or if there is no such custom-house or customs-station,
to the officer-in-charge of the nearest police-station.
(2) The officer-in-charge of a police-station who receives any information
mentioned in sub-section (1) shall as soon as possible communicate it to the
officer-in-charge of the nearest custom-house or customs-station.
LEGAL REFERENCE
1. Substituted for the words "Central Government" by the Finance
Ordinance, 1972 (XXI of 1972), S.3, page 56 and Second Schedule S.1, page
76.
2. Substituted for the words "Assistant Collector" by the Finance
Act, 1996 (IX of 1996), S. 4(6), page 476. 3. Substituted by the Prevention
of Smuggling Act, 1977 (XII of 1977), S.51(iii), page 24. At the time of substitution
sub-section (4) was as under:-
"(4) The officer of customs or the officer-in-charge of a police station
before whom any person is taken under this section shall, if the offence be
bailable, either admit him to bail to appear before the Magistrate having
jurisdiction or have him taken in custody before such Magistrate.
(5) When any person is taken under sub-section (4) before an officer of customs
as aforesaid, such officer shall proceed to inquire into the charge against
such person.
(6) For the purpose of an inquiry under sub-section (5), the officer of customs
may exercise the same powers, and shall be subject to the same provisions,
as an officer-in-charge of a police station may exercise and is subject to
under the Code of Criminal Procedure, 1898 (Act V of 1898), when investigating
a cognizable offence:
Provided that, if the officer of customs is of opinion that there is sufficient
evidence or reasonable ground of suspicion against the accused person, he
shall, if the offence be bailable, either admit him to bail to appear before
a Magistrate having jurisdiction, or have him taken in custody before such
Magistrate.
(7) If it appears to the officer of customs that there is no sufficient evidence
or reasonable ground of suspicion against the accused person, he shall release
the accused person on his executing a bond, with or without sureties as the
officer may direct, to appear, if and when so required, before the Magistrate
having jurisdiction and shall make a full report of the case to his immediate
superior.".
[1969: Act IV]
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LEGAL REFERENCE

4. Substituted for the words "nearest Magistrate"
by the Federal Laws (R&D) Ordinance, 1981 (XXVII of 1981).
5. Substituted for the word "Magistrate" by the Federal Law (R&D)
Ordinance, 1981 (XXVII of 1981). Substituted for the words "Assistant
Collector" by the Finance Act, 1996 (IX of 1996).,
6. Omitted the word "in connection with the smuggling of any goods"
by the Finance Act, 2004 (II of 2004), S.3(16), page 17 7. Omitted the words,
figures and brackets "sub-section (3) to (7) of" by the Prevention
of Smuggling Act, 1977 (XII of 1977), S.51(iv), page 226. 8. Substituted for
the full stop by the Finance Act, 2004 (II of 2004), S.3(17), page 17. 9,
Added by the Finance Act, 2004 (V of 2004), S.3(17), page 17. 10. Substituted
by the Finance Ordinance, 1979 (XXX of 1979), S.6(8), page 188. At the time
of substitution section 169 was as under:-

"169. Things seized how dealt with.- (1) All things
seized on the ground that they are liable to confiscation under this Act shall,
without unnecessary delay, be delivered into the care of the officer of customs
authorised to receive the same.
(2) If there be no such officer at hand, all such things shall be carried
to and deposited at the customs-house nearest to the place of seizure.
(3) If there be no custom-house within a convenient distance, such things
shall be deposited at the nearest place appointed by the Collector of Customs
for the deposit of things so seized.
10a.[(4) When anything liable to confiscation under this Act is seized by
the appropriate officer under Section 168, the Collector of Customs or any
other officer of Customs authorised by him in this behalf may, notwithstanding
the fact that adjudication of the case under Section 179, or an appeal under
section 193, or a revision under Section 196 is pending, cause the things
to be sold in accordance with the provisions of Section 201 and have the proceeds
kept in deposit pending adjudication of the case or, as the case may be, disposal
of the appeal or revision:
Provided that if the things seized is any conveyance, it may be sold as aforesaid
only if it has been sued for smuggling or attempting to smuggle goods notified
by the Federal Government under clause 8 of the Table in Section 156:
Provided further that where the owner or person incharge of the conveyance
is to be or is being prosecuted in a court of law, such conveyance may not
be sold without permission of the court.]
(5) If no such adjudication 10b[or, as the case may be, in such appeal or
revision] the things so sold is found not to have been liable to such confiscation,
the entire sale proceeds, after necessary deduction of duties, taxes or dues
as provided in Section 201, shall be handed over to the owner.".

10a. Substituted by the Finance Act,1973 (L of 1973),
S.9(8)(a), page 13. At the time of substitution this was as under:-
"(4) If the Collector of Customs or any other officer of customs authorised
by him in this behalf considers that any such things is perishable or liable
to rapid deterioration, he shall immediately cause it to be sold in accordance
with the provisions of Section 201 and have the proceeds kept in deposit pending
adjudication of the case.".
10b. Inserted the words and commas by the Finance Act, 1973(L of 1973), page
13. S.9(8)(b), page 13.
11. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(7), page
306. At the time of substitution this was as under:
"(4) When anything liable to confiscation under this Act is seized by
the appropriate officer under section 168, the Collector of Customs or any
other officer of customs authorised by him in this behalf may, notwithstanding
the fact that adjudication of the case under section 179, or an appeal under
section 193, or a revision under section 196 or a proceeding in any court,
is pending, cause the things to be sold in accordance with the provisions
of section 201 and have the proceeds kept in deposit pending adjudication
of the case or as the case may be, disposal of the appeal or revision or the
final judgment by the court.
(5) If on such adjudication or, as the case may be, in such appeal or revision
or proceedings in court, the things so sold is found not to have been liable
to such confiscation, the entire sale proceeds, after necessary deduction
of duties, taxes or dues as provided in section 201, shall be handed over
to the owner.". – .
12. The words, commas and figure "the Press and Publications Ordinance,
1960(XV of 1960) in its application to the province of East Pakistan or in"
omitted by the Federal Laws (R&D), Ordinance, 1981. 13. Inserted by the
Finance Act, 2003 (I of 2003), S.5(31), page 40. 14. Substituted by the Finance
Ordinance, 2000 (XXI of 2000), S.4(7), page 201. At the time of substitution
section 179 was as under:-
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LEGAL REFERENCE
"179. Power of adjudication.-In cases involving confiscation of goods
or imposition of penalty under this Act, the jurisdiction and powers of the
officers of customs shall be as follows:-
(1) a Collector of Collector of Customs may deal with cases where the value
of the goods exceeds ten thousand rupees;
(2) a 1b[Additional Collector] of Customs may deal with cases where the value
of the goods does not exceed ten thousand rupees;
(3) an 1c[Assistant Collector or Deputy Collection] of Customs may deal with
cases where the value of the goods does not exceed two thousand five hundred
rupees;
(4) any other officer of customs as the Board may authorise by virtue of his
office may deal with cases where the value of the goods does not exceed two
hundred and fifty rupees;
(5) any officer of customs shall be competent to impose any penalty under
section 156 in any case which he is authorised to deal with:
Provided that the Board may, by notification in the official Gazette, reduce
or extend the jurisdiction and powers of any particular officer or class of
officers.".

1b. Substituted for the words "Deputy Collector"
by the Finance Act, 1996 (IX of 1996), S.4(6), page 476.
1c. Substituted for the words "Assistant Collector" by the Finance
Act, 1996 (IX of 1996), S.4(7), page 476.
1d. 179. Powers of adjudication.- (1) Subject to sub-section (2), in cases
involving confiscation of goods or imposition of penalty under this Act or
the rules made thereunder, the jurisdiction and powers of adjudication of
the Officers of Customs shall be as follows:-
(i) Collector Without limit.
(ii) Additional Collector Confiscation of goods the value of which does not
exceed Rs. 1,500,000/- excluding the value of conveyance and the value of
non-dutiable goods, and imposition of the penalty under the rules.
(iii) Deputy Collector Confiscation of goods the value of which does not exceed
Rs.500,000/- excluding the value of conveyance and the value of non-dutiable
goods, and imposition of the penalty under the rules.
2. The Board may, by notification in the official Gazette, 1e[ fix or] vary
the jurisdiction and powers of any Officer of Customs or a class of officers.
3. A Collector, an Additional Collector or an Deputy Collector shall decide
the case within forty-five days of the issuance of show cause notice or within
such extended period for which for reason shall be recorded in writing provided
that such extended period shall in no case exceed ninety days.
4. The Board shall have the powers to regulate the system of adjudication
including transfer of cases and extension of time limit in exceptional circumstance.".
1e. Inserted words by the Customs (Amendment) Ordinance, 2000 (XLVI of 2000).

15. Inserted by the Prevention of Smuggling ordinance, 1977 (XII of 1977),
S.51(v), page 226 and omitted by Finance Ordinance, 1979 (XXX of 1979), S.6(9),
page 189. At the time of omission section 179-A was as under:-
"179-A. Orders of adjudication to be subject to decision of Special Judge,
etc.- Notwithstanding anything contained in Section 179, Section 181 or Section
182 or in Chapter XIX, in cases where the owners or persons-incharge of goods
or things seized are to be, or are being, prosecuted before a Special Judge,
an order of adjudication made under Section 179 or under Chapter XIX shall
be subject to the decision of the Special Judge and of the Special Appellate
Court in appeal or revision, if any.".

16. Substituted for full stop by the Finance Act, 1992
(VII of 1992), S.6(5), page 114.
17. Added by the Finance Act, 1992 (VII of 1992), S.6(5), page 114. 18. Substituted
for full stop by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page
224. 19. Added by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page
224
[1969: Act IV]
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LEGAL REFERENCE

20. Substituted by the Prevention and Smuggling Act,
1977 (XII of 1977), S.51(iv), page 226. At the time of substitution section
184 was as under:-
184. Power to try summarily.- Any Magistrate for the time being empowered
to try in a summary way the offences specified in sub-section (1) of Section
260 of the Code of Criminal Procedure, 1898 (Act V of 1898) may, if he thinks
fit, on application in this behalf by the prosecution, try an offence under
this Act except when the value of goods involved in such offences exceeds
five hundred rupees, in accordance with the provisions of sub-section (1)
of Section 262, 263, 264 and 265 of that Code.". –
21. Substituted by the Prevention and Smuggling Act, 1977 (XII of 1977), S.51(vii),
page 227. At the time of substitution section 185 was as under:-
"185. Special powers for Magistrates.- Notwithstanding anything contained
in the Code of Criminal Procedure, 1898 (Act V of 1898) and subject to the
other provisions of this Act, any Magistrate of the first class specially
empowered by the Provincial Government in this behalf may pass a sentence
of imprisonment for a term exceeding two years and of fine exceeding one thousand
rupees for an offence under this Act.".

22. Substituted for the words "and Mekran"
by the Customs (Amendment) Ordinance, 1977.
23. The words "or the District Magistrate" omitted by the Federal
Laws (R&D) Ordinance, 1981(XXVII of 1981). 24. Inserted by the Finance
Act, 1973 (51 of 1973), S.9(8), page 13 and substituted by the Prevention
and Smuggling Act, 1977 (XII of 1977), S.51(vii), page 227. At the time of
substitution section 185-A was as under:-
"185-A. Offences to be tried by Special Judges.- (1) The Federal Government
may, by notification in the official Gazette, appoint as many Special Judges
as it may consider necessary in this section referred to a Special Judge and
where it appoints more than one Special Judge, shall specify in the notification
the territorial limits within which each one of them shall exercise jurisdiction.
(2) A Special Judge shall be a person who is or has been or is qualified to
be a Sessions Judge.
(3) Notwithstanding anything contained in any other provision of this Act
or in any other law for the time being in force, on the appointment of a Special
Judge for any area, an offence punishable under this Act shall be tried exclusively
by the Special Judge and all cases pending in any other court in such area
immediately before such appointment shall stand transferred to such Special
Judge.
(4) The provisions of the Code of Criminal Procedure, 1898 (Act V of 1898),
except those of Chapter XXXVIII of that Code, shall apply to the proceedings
of the court of a Special Judge and for the purposes of the said provisions,
the court of a Special Judge shall be deemed to be a Court of Session trying
cases without the aid of assessors or a jury, and a person conducting prosecution
before the Court of a Special Judge shall be deemed to be a Public Prosecutor.
(5) For the purposes of sub-section (4), the Code of Criminal Procedure, 1898
(Act V of 1898) shall have effect as if an offence punishable under this Act
were one of the offences referred to in sub-section (1) of Section 237 of
the Code.
(6) A Special Judge shall take cognizance of, and have jurisdiction to try,
an offence triable under sub-section (3) only upon a complaint in writing
made by such officer of Customs, or such other person invested with the powers
of an officer of Customs, as may be authorised by the Central Board of Revenue
in this behalf, by a general or special order in writing.}
1b[(7) The provisions of Chapter XX of the Code of Criminal Procedure, 1898
(Act V of 1898), shall apply to trial of cases under this Act in so far as
they are not inconsistent with the provisions of the Act.
[1969: Act IV]
Customs
CHAPTER XVIII
PREVENTION OF SMUGGLING – POWER OF SEARCH, SEIZURE AND ARREST – ADJUDICATION
OF OFFENCES

LEGAL REFERENCE
(8) Nothing in this section shall be deemed to affect the powers of a court
under the Code of Criminal Procedure, 1898 (Act V of 1898), to admit to bail
any person accused of any non-bailable offence punishable under this Act who
appears or is brought before such oourt.
(9) The Federal Government may, by order in writing, direct the transfer,
at any stage of the trial, of any case from the court of one Special Judge
to the court of another Special Judge for disposal, whenever it appears to
the Federal Government that such transfer will promote the ends of justice
or tend to the general convenience of parties or witnesses.
(10) In respect of a case transferred to a Special Judge by virtue of sub-section
(3) or under sub-section (9), such Judge shall not, by reason of the said
transfer, be bound to recall and re-hear any witness who has given evidence
in the case before the transfer and may act on the evidence already recorded
by or produced before the court which tried the case before the transfer.]".
1b. Added by the Finance Act, 1974 (XL of 1974), S..10, page 245. 25. Substituted
the words "thirty days" by the Finance Ordinance, 1982 (XII of 1982),
S.6(11), page 61. 26. Inserted by the Finance Ordinance, 2002 (XXVII of 2002),
S.4(9), page 224. 27. Inserted by the Finance Act, 2004 (II of 2004), S.3(18),
page 17. 28. Inserted by the Finance Act, 2004 (V of 2004), S.3(18), page
17. 29. Substituted for the word "Magistrate" by the Prevention
and Smuggling Act, 1977 (XII of 1977), S.51(ix), page 230. 30. Substituted
for the full stop by the Finance Act, 2004 (II of 29\004), S.3(19), page 17.
31. Added by the Finance Act, 2004 (II of 2004), S.3(19), page 17.
32. Substituted for the word "Magistrate" by the Prevention and
Smuggling Act, 1977 (XII of 1977), S.51(10), page 230.


[1969: Act IV] [Sec. 193,193A]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

2[193 Appeals to Collector (Appeals).- (1) Any person including an officer
of customs aggrieved by any decision or order passed under section 179 of
the Act by an officer of customs lower in rank than an Additional Collector
of Customs may prefer appeal to the Collector (Appeals) within thirty days
of the date of communication to him of such decision or order:
Provided that an appeal preferred after the expiry of thirty days may be admitted
by the Collector (Appeals) if he is satisfied that the appellant had sufficient
cause for not preferring the appeal within that period.
(2) An appeal under this section shall be in such form and shall be verified
in such manner as may be prescribed by rules made in this behalf.
(3) An appeal made under this Act shall be accompanied by a fee of one thousand
rupees to be paid in the manner that may be prescribed by the Board.
3[193-A Procedure in appeal.- (1) The Collector (Appeals) shall give an opportunity
to the appellant to be heard if he so desires.
(2) The Collector (Appeals) may, at the hearing of an appeal, allow the appellant
to go into any ground of appeal not specified in the ground of appeal, if
the Collector (Appeals) is satisfied that the omission of that ground from
the grounds of appeal was not wilful or unreasonable.
. (3) The Collector (Appeals) may, after making such further inquiry as may
be necessary, pass such order as he thinks fit, confirming, modifying or annulling
the decision or order appealed against, or may refer the case back to the
adjudicating authority with such direction as he may think fit for a fresh
adjudication or decision, as the case may be, after taking additional evidence,
if necessary:
Provided that an order enhancing any penalty or fine in lieu of confiscation
or confiscating goods of greater value or reducing the amount of refund shall
not be passed unless the appellant has been given a reasonable opportunity
of showing cause against the proposed order:
Provided further that, where the Collector (Appeals) is of opinion that any
duty has not been levied or has been short-levied or erroneously refunded,
no order requiring the appellant to pay any duty not levied, short-levied
or erroneously
[1969: Act IV] [Sec. 193A,194,194A]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

refunded shall be passed unless the appellant is given notice within the time-limit
specified in section 32 to show cause against the proposed order.
(4) The order of the Collector (Appeals) disposing of the appeal shall be
in writing and shall state that points for determination, the decision thereon
and the reasons for the decision.
(5) On the disposal of the appeal, the Collector (Appeals) shall communicate
the order passed by him to the appellant, the adjudicating authority and the
Collector of Customs].

4[194. Appellate Tribunal.- (1) The Federal Government
shall constitute an Appellate Tribunal to be called the Customs, Excise and
Sales Tax Appellate Tribunal consisting of as many judicial and technical
members as it thinks fit to exercise the powers and discharge the functions
conferred on the Appellate Tribunal by this Act.
5[(2) A judicial member shall be a person who has been a Judge of the High
Court, or is or has been a District Judge and is qualified to be a Judge of
High Court, or is or has been an advocate of a High Court and is qualified
to be a Judge of a High Court.]
(3) A technical member shall be an officer of Customs and Excise Group equivalent
in rank to that of a Member, Central Board of Revenue.
(4) The Federal Government shall appoint one of the members of the Appellate
Tribunal to be the Chairman thereof.
(5) The terms and conditions of appointment of the Chairman and judicial and
technical members shall be such as the Federal Government may determine.
6[* * * * * * * ].
7[194-A. Appeals to the Appellate Tribunal.- (1) Any person 8[or an officer
of Customs] aggrieved by any of the following orders may appeal to the Appellate
Tribunal against such orders:-
9[(a) a final decision or order passed by an officer of customs as an adjudicating
authority under 10[this Act];]
[1969: Act IV] [Sec. 194A]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

11[ab) an order passed by the Collector (Appeals) under section 193;]
12[(b) Omitted].
(c) an order passed under section 193, as it stood immediately before the
appointed day;
(d) an order passed by the Board or the Collector of Customs under section
195 13[***]:
14[Omitted]
Provided 15[**] that the Appellate Tribunal may, in its discretion, refuse
to admit an appeal in respect of an order referred to in sub-section(1) where-

(i) the value of the goods confiscated without option having been given to
the owner of the goods to pay a fine in lieu of confiscation under section
181; or
(ii) in any disputed case other than a case where the determination of any
question having a relation to rate of duty of customs or to the value of goods
for purposes of assessment is in issue or is one of the points in issue, the
difference in duty involved or the duty involved; or
(iii) the amount of fine or penalty determined by such order; does not exceed
16[fifty] thousand rupees.
17[(2) The Board or the Collector of Customs may, if it or, as the case may
be, he is of the opinion that an order passed by the Collector (Appeals) under
section 193 is not legal or proper, direct the appropriate officer to appeal
on its or, as the case may be, his behalf to the Appellate Tribunal against
such order.]
(3) Every appeal under this section shall be filed within sixty days from
the date on which the decision or order sought to be appealed against is communicated
to the Board or the Collector of Customs, or as the case may be, the other
party preferring the appeal.
(4) On receipt of notice that an appeal has been preferred under this section,
the party against whom the appeal has been preferred may, notwithstanding

[1969: Act IV] [Sec. 194A,194B]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

that he may not have appealed against such order or any part thereof, file,
within thirty days of the receipt of the notice, a memorandum of cross-objections
verified in such manner as may be specified by rules made in this behalf against
any part of the order appealed against and such memorandum shall be disposed
of by the Appellate Tribunal as if it were an appeal presented within the
time specified in sub-section (3).
(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum
of cross-objections after the expiry of the relevant period referred to in
sub-section(3) or sub-section (4), if it is satisfied that there was sufficient
cause for not presenting it within that period.
(6) An appeal to the Appellate Tribunal shall be in such form and shall be
verified in such manner as may be specified by the rules made in this behalf
and shall, except in the case of 18[***] a memorandum of cross-objections
referred to in sub-section (4), be accompanied by a fee of 19[one thousand]
rupees.
20[(7) All cases pending, immediately before the commencement of the Finance
Ordinance, with the Collector(Appeals) shall stand transferred to the Appellate
Tribunal for disposal in accordance with law.] .
194-B. Orders of Appellate Tribunal.- (1) The Appellate Tribunal may, after
giving the parties to the appeal an opportunity of being heard, pass such
orders thereon as it thinks fit, confirming, modifying or annulling the decision
or order appealed against or may refer the case back to the authority which
passed such decision or order with such directions as the Appellate Tribunal
may think fit, for a fresh adjudication or decision, as the case may be, after
taking additional evidence, if necessary 21[:]
22[Provided that the appeal shall be decided within sixty days of filing the
appeal or within such extended period as the Tribunal may, for reasons to
be recorded in writing fix, provided that such extended period shall not in
any case exceed ninety days.]
(2) The Appellate Tribunal may, at any time within three years from the date
of order, with a view to rectifying any mistake apparent from the record,
amend any order passed by it under-sub-section (1) and shall make such amendments
if the mistake is brought to its notice by the Collector of Customs or the
other party to the appeal:
[1969: Act IV] [Sec. 194B,194C]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

Provided that an amendment which has the effect of enhancing the assessment
or reducing a refund or otherwise increasing the liability of the other party
shall not be made under this sub-section, unless the Appellate Tribunal has
given notice to the party of its intention to do so and has allowed a reasonable
opportunity of being heard.
(3) The Appellate Tribunal shall send a copy of every order passed by it under
this section, disposing of an appeal, to the 23[officer of Customs] and in
valuation cases also to the Controller, Valuation, and the other party to
the appeal.
(4) Save as otherwise expressly provided in 24[section 196], an order passed
by the Appellate Tribunal in appeal shall be final.
194-C. Procedure of Appellate Tribunal.- (1) The powers and functions of the
Appellate Tribunal may be exercised and discharged by Benches constituted
by the Chairman from amongst the members thereof.
(2) Subject to the provisions contained in sub-sections (3) and (4), a Bench
shall consist of one judicial member and one technical member.
(3) Every appeal against a decision or order relating, among other things,
to the determination of any question having a relation to the rate of duty
of customs or to the value of goods for purposes of assessment, shall be heard
by a Special Bench constituted by the Chairman for hearing such appeals and
such Bench shall consist of not less than two members and shall include at
least one judicial member and one technical member 25[:]
26[Provided that the Chairman may, for reasons to be recorded in writing,
constitute Benches including special Benches consisting of –
(a) two or more technical members; or
(b) two or more judicial members:
Provided further that any Bench referred to in clause (a) shall not hear the
matters involving question of law.]
27[(3A) Notwithstanding anything contained in sub-sections (2) and (3), the
Chairman may constitute as many Benches consisting of a single member as he
may
[1969: Act IV] [Sec. 194C]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

deem necessary to hear such cases or class of cases as the Federal Government
may, by order in writing, specify.
Explanation:- For the purposes of this sub-section, the expression "cases"
means the matters involving decisions other than decisions in relation to
a question of law under this Act or the Central Excises Act, 1944 (I of 1944)
or as the case may be, the Sales Tax Act, 1990.]

(4) The Chairman or any other member of the Appellate
Tribunal authorized in this behalf by the Chairman may, sitting singly, dispose
of any case which has been allotted to the bench of which he is a member where-

(a) the value of the goods confiscated without option
having been given to the owner of the goods to pay a fine in lieu of confiscation
under section 181; or
(b) in any disputed case, other than a case where the determination of any
question having a relation to the rate of duty of customs or to the value
of goods for purposes of assessment is in issue or is one of the points in
issue, the difference in duty involved or the duty involved; or
(c) the amount of fine or penalty involved;
does not exceed 28[five hundred thousand rupees].
(5) If the members of a Bench differ in opinion on any point, the point shall
be decided according to the opinion of the majority, if there is a majority,
but if the members are equally divided, they shall state the point or points
on which they differ and the case shall be referred by the Chairman for hearing
on such point or points by one or more of the other members of the Appellate
Tribunal, and such point or points shall be decided according to the opinion
of the majority of the members of the Appellate Tribunal who have heard the
case including those who first heard it:
Provided that, where the members of a Special Bench are equally divided, the
points on which they differ shall be decided by the Chairman.

[1969: Act IV] [Sec. 194C,195]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS
(6) Subject to the provisions of this Act, the Appellate Tribunal shall have
power to regulate its own procedure and the procedure of the Benches thereof
in all matters arising out of the exercise of its powers or of the discharge
of its functions, including the places at which the Benches shall hold their
sittings.

(7) The Appellate Tribunal shall, for the purposes
of discharging its functions, have the same powers as are vested in a court
under the Code of Civil Procedure, 1908(V of 1908), when trying suit in respect
of the following matters, namely:-

(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) compelling the production of books of account and other documents; and

(d) issuing commissions.
(8) Any proceeding before the Appellate Tribunal shall be deemed to be judicial
proceeding within the meaning of sections 193 and 228 and for the purpose
of section 196 of the Pakistan Penal Code (Act XLV of 1860), and the Appellate
Tribunal shall be deemed to be a Court for all the purposes of sections 480
and 482 of the Code of Criminal Procedure, 1898 (Act V of 1898).]

29[195. Powers of Board or Collector 30[*****] to pass
certain orders.- (1) The Board or the Collector of Customs 31[or the Collector
of Customs (Adjudication)] may, within his jurisdiction, call for and examine
the records of any proceedings under this Act for the purpose of satisfying
itself or, as the case may be, himself as to the legality or propriety of
any decision or order passed by a subordinate officer and may pass such order
as it or he may think fit:
Provided that no order confiscating goods of greater value or enhancing any
fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring
payment of any duty not levied or short-levied shall be passed unless the
person affected thereby has been given an opportunity of showing cause against
it and of being heard in person or through a counsel or other person duly
authorized by him.

[1969: Act IV] Sec. 195,195A,195B,195C]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

(2) No record of any proceedings relating to any decision or order passed
by an officer of customs shall be called for or examined under sub-section
(1) after the expiry of two years from the date of such decision or order.]

32[195-A. Omitted].
195-B. Deposit, pending appeal, of duty demanded or penalty levied.- Where,
in any appeal under this Chapter, the decision or order appealed against relates
to any duty demanded in respect of goods which are not under the control of
the customs authorities or any penalty levied under this Act, the person desirous
of appealing against such decision or order shall, pending the appeal, deposit
with the proper officer the duty demanded or the penalty levied:
33[Provided that where in any particular case the Collector (Appeals) or the
Appellate Tribunal is of the opinion that the deposit of duty demanded or
penalty levied would cause undue hardship to such person, the Collector (Appeals)
or, as the case may be, the Appellate Tribunal may dispense with such deposit
subject to such conditions as he, or it, may deem fit to impose so as to safeguard
the interest of revenue.]
34[Provided further that an order dispensing with such deposit shall, without
effecting the appeal, cease to have effect on the expiration of a period of
six months following the day on which it is made unless the appeal is finally
decided earlier and nothing in the order dispensing with such deposit which
as ceased to have effect shall debar the appropriate officer to recover the
amount of the duty demanded or penalty levied.]
35[195-C. Alternate Dispute Resolution.- (1) Notwithstanding any other provision
of this Act, or the rules made thereunder, any aggrieved person in connection
with any matter of Customs pertaining to liability of customs duty, admissibility
of refund or rebate, waiver or fixation of penalty or fine, confiscation of
goods, relaxation of any time period or procedural and technical condition
may apply to the Central Board of Revenue for the appointment of a committee
for the resolution of any hardship or dispute mentioned in detail in the application.
(2) The Central Board of Revenue, after examination of the application of
an aggrieved person, shall appoint a committee consisting of an officer of
customs
[1969: Act IV] [Sec. 195C,196]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

and two persons from a notified panel of Chartered or Cost Accountants, Advocates
or reputable taxpayers for the resolution of the hardship or dispute.
(3) The committee constituted under sub-section (2) shall examine the issue
and may, if it deems necessary, conduct inquiry, seek expert opinion, direct
any officer of customs or any other person to conduct an audit and make recommendations
in respect of the resolution of dispute as it may deem fit.
(4) The Board may, on the recommendation of the committee, pass such order,
as it may deem appropriate.
(5) The aggrieved person may make the payment of customs duty and other taxes
as determined by the Board in its order under sub-section (4) and all decisions,
orders and judgements made or passed shall stand modified to that extent and
all proceedings under this Act or the rules made thereunder by any authority
shall abate:
Provided that, in case the matter is already sub-judice before any authority,
or tribunal or the court, an agreement made between the aggrieved person and
the Board in the light of recommendations of the committee shall be submitted
before that authority, tribunal or the court for consideration and order as
deemed appropriate.
(6) In case the aggrieved person is not satisfied with the orders of the Board,
he may file an appeal with the appropriate forum, tribunal or court under
the relevant provision of this Act within a period of sixty days of the orders
passed by the Board under this section has been communicated to the aggrieved
person.
(7) The Board may, by notification in the official Gazette, make rules for
carrying out the purposes of this section.]
36[196. Appeal to High Court. – (1) An aggrieved person or the Collector may
file an appeal in the High Court in respect of any question of law arising
out of an order under section 194B.
(2) The appeal under this section shall be filed within 37[sixty] days of
the date upon which an aggrieved person or the Collector is served with notice
of an order under section 194B 38[:]
[1969: Act IV] [Sec. 196,196H]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

39[Provided that the High Court may, upon being approached by an aggrieved
person, if satisfied that the delay was beyond the control of the applicant
and that by not granting such extension, there is a possibility of some loss
or hardship to the applicant being mitigated or prevented, extend the time
limit laid down under sub-section (2) by not more than thirty days.]
(3) Where an appeal is filed under sub-section (1) by the aggrieved person,
it shall be accompanied by a fee of 40[one thousand] rupees.
(4) An appeal under this section shall be heard by a Bench of not less than
two Judges of the High Court 41[:]
42[Provided that where an appeal is preferred against an order passed by a
Bench consisting of a single member, it may be heard by a Bench consisting
of one Judge of the High Court.]
(5) The High Court upon hearing the appeal under this section shall decide
the question of law raised therein and deliver decision thereon containing
the grounds on which such decision is based and shall send a copy of the decision
under the seal of the Court to the Appellate Tribunal which shall pass such
orders as are necessary to dispose of the case conformably to such decision.

(6) Subject to sub-section (7), notwithstanding that an appeal has been filed
under this section, sums due to the Government as the result of an order passed
under section 194-B shall be payable in accordance with the said order.
(7) Where recovery of any sum has been stayed by the High Court by an order,
such order shall seize to have effect on the expiration of a period of six
months following the day on which it is made unless the appeal is decided,
or such order is withdrawn, by the High Court earlier.
(8) The cost of appeal shall be in the discretion of the High Court.]
196-H. Exclusion of time taken for copy.- In computing the period of limitation
specified for an appeal or application under this Chapter, the day on which
the order complained of was served, and if the party preferring the appeal
or making the application was not furnished with a copy of the order when
the notice of the order was served upon him, the time requisite for obtaining
a copy of such order, shall be excluded.
[1969: Act IV] [Sec. 196-I]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

196-I. Transfer of certain pending proceedings.- (1) Every appeal which is
pending before the Board under section 193 as it stood immediately before
the appointed day and any matter arising out of or connected with such proceedings
shall stand transferred on the appointed day to the Appellate Tribunal and
the Appellate Tribunal may proceed with such appeal or matter from the stage
at which it then was or may re-hear the same, as it may deem fit.
(2) Every proceeding which is pending immediately before the appointed day
before the Board or the Collector of Customs under section 195 as it stood
immediately before that day, and any matter arising out of or connected with
such proceedings and which is so pending shall continue to be dealt with by
the Board or the Collector of Customs, as the case may be, as if the said
section had not been substituted.
(3) Every proceeding pending before the Federal Government under section 196
as it stood immediately before the appointed day and any matter arising out
of or connected with such proceedings which is so pending shall stand transferred
to the Appellate Tribunal and Appellate Tribunal may proceed with such proceedings
or matter from the stage at which it then was or may re-hear the same, as
it may deem fit, as if such proceedings or matter were an appeal filed before
it:
Provided that if any such proceeding or matter relates to an order where-

(a) the value of the goods confiscated without option having been given to
the owner of the goods to pay a fine in lieu of confiscation under section
181; or
(b) in any disputed case, other than a case where the determination of any
question having a relation to the rate of duty of customs or to the value
of goods for purposes of assessment is in issue or is one of the points in
issue, the difference in duty involved or the duty involved; or
(c) the amount of fine or penalty determined by such order; does not exceed
ten thousand rupees, such proceeding or matter shall continue to be dealt
with by the Federal Government as if the said section 196 had not been substituted:

[1969: Act IV] [Sec. 196-I,196-J]
Customs
1[CHAPTER XIX
APPEALS AND REVISIONS

Provided further that the applicant or the other party may make a demand to
the Appellate Tribunal that, before proceeding further with that proceeding
or matter; he may be re-heard.
196-J. Definitions.- In this Chapter;
(a) "Appointed day" means the date of the coming into force of the
Finance Act,1989;
(b) "High Court" means in relation to any province, the High Court
for the Province;
(d) "Chairman" means the Chairman of the Appellate Tribunal.]
LEGAL REFERENCE
1. Chapter XIX substituted by the Finance Act, 1989 (V of 1989), S.5(6), page
107. The previous Chapter contained Sections 193, 194, 195 and 196. At the
time of substitution Chapter XIX was as under:-
193. Appeal.- Any person aggrieved by any decision or order passed by an officer
of customs under this act may, 1a[within thirty days of the date of receipt
of such decision or order], appeal therefrom to the Board, or, in such cases
as the 1b[Federal Government] directs, to any officer of customs not lower
in rank than a Deputy Collector of Customs, and the appellate authority may
thereupon make such further inquiry as it may consider necessary, and, after
giving him an opportunity of being heard if he so desires, pass such order
as it thinks fit, confirming, altering or annulling the decision or order
appealed against:
Provided that no order confiscating goods of greater value, or enhancing any
fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring
payment of any duty not levied or short-levied shall be passed unless the
person affected thereby has been given an opportunity of showing cause against
it and of being heard in person or through a counsel or other person duly
authorised by him.
194. Deposit, pending appeal, of duty demanded or penalty levied.- (1) Any
person desirous of appealing under section 193 against any decision or order
relating to any duty demanded in respect of goods which have ceased to be
under the control of customs authorities or to any penalty levied under this
Act shall, at the time of filing his appeal or if he is so permitted by the
appellate authority at any later stage before the consideration of the appeal,
deposit with the appropriate officer the duty demanded or levied.
Provided that such person may, instead of depositing an aforesaid the entire
amount of the penalty, deposit only fifty per cent thereof and furnish a guarantee
from a scheduled bank for the due payment of the balance:
Provided further that where, in any particular case, the appellate authority
is of the opinion that the deposit of duty demanded or penalty levied will
cause undue hardship to the appellant, it may dispense with such deposit either
unconditionally or subject to such conditions as it may deem fit to impose.
[1969: Act IV]
Customs
CHAPTER XIX
APPEALS AND REVISIONS

LEGAL REFERENCE
195. Power of the Board to call for and examine records etc.- 1c(1) The Board
or the Collector of Customs, within his jurisdiction may call for and examine
the records of any proceedings under this Act for the purpose of satisfying
itself
196. or, as the case may be, himself as to the legality or propriety of any
decision or order passed therein by a subordinate officer and may pass such
order as it to he may think fit:
Provided that no order confiscating goods of greater value, or enhancing any
fine in lieu of confiscation, or imposing or enhancing any penalty or requiring
payment of any duty not levied or short-levied shall be passed unless the
person affected thereby has been given an opportunity of showing cause against
it and of being heard in person or through a counsel or other person duly
authorised by him.]
(2) No record of any proceedings relating to any decision or order passed
by an officer of customs shall be called for and examined under sub-section
(1) after the expiry of two years from the date of such decision or order.
196. Revision by the 1b{Federal Government].- The 1b[Federal Government] may,
on the application of any person aggrieved by any decision or order passed
under section 193, 1d[194 or 195], if the application is made 1e[within thirty
days of the date of receipt of such decision or order], pass such order in
relation thereto as it thinks fit:
Provided that no order confiscating goods of greater value, or enhancing any
fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring
payment of any duty not levied or short-levied shall be passed unless the
person affected thereby has been given an opportunity of showing cause against
it and of being heard in person or through a counsel or other person duly
authorised by him."
1a. Substituted for the words "within three months of the date of such
decision or order" by the Finance Ordinance, 1972 (XXI of 1972).
1b.. Substituted for the words "Central Government" by the Finance
Ordinance, 1972 (XXI of 1972), S.3, page 56 and Second Schedule, S.1, page
76.
1c. Substituted by the Finance Act, 1975 (L of 1975). At the time of substitution
was as under:-
(i) The Board may on its own motion call for an examine the records of any
proceedings under this Act for the purpose of satisfying itself as to the
legality or propriety of any decision or order passed therein by an officer
subordinate to it and may pass such orders as it thinks fit:
Provided that no order confiscating goods of greater value, or enhancing any
fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring
payment of any duty not levied or short levied shall be passed unless the
person affected thereby has been given an opportunity of showing cause against
it and of being heard in person or through a counsel or other person duly
authorised by him.
1d. Substituted for the words and figure "by an officer of Customs or
the Board, or an order passed under Section 195 by the Board confiscating
goods of greater value or enhancing any fine in lieu of confiscation or imposing
or enhancing any penalty or requiring payment of any duty not levied or short-levied"
by the Finance Act, 1975.
1e. Substituted for the words "within four months of the date of such
decision or order" by the Finance Ordinance, 1972 (XXI of 1972) 2. Section
193 was omitted by the Finance Ordinance, 2000 (XI of 2000) and added by the
Finance Ordinance, 2002 (XXVII of 2002), S.4(10), page 224. At the time of
omission section 193 was as under:-
"2a{193. Appeals to Collector (Appeals).- (1) Any person aggrieved by
any decision or order passed under this Act by an officer of customs lower
in rank than a Collector of Customs 2b[ , other than a notice of demand served
under section
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202,] may appeal to the Collector (Appeals) within thirty days of the date
of the communication to him of such decision order:
Provided that an appeal filed after the expiry of thirty days may be admitted
by the Collector (Appeals) if he is satisfied that the appellant had sufficient
cause for not filing the appeal within that period.
(2) An appeal under this section shall be such form and shall be verified
in such manner as may be specified by rules made in this behalf.]
2c[ (3) An appeal made under this Act shall be accompanied by a fee of one
thousand rupees to be paid in the manner prescribed.]"

2a. Substituted by the Finance Act, 1989, S
2b. Inserted by the Finance Act, 1995 (I of 1995), S.
2c. Added by the Finance Act, 1989
3. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(8), page 202,
at the time of omission section 193-A was as under and added by the Finance
Ordinance, 2002 (XXVII of 2002), S.4(10), page 224:
"193-A. Procedure in appeal.- (1) The Collector (Appeals) shall give
an opportunity to the appellant to be heared if he so desires.
(2) The Collector (Appeals) may, at the hearing of an appeal, allow the appellant
to go into any ground of appeal not specified in the grounds of appeal, if
the Collector (Appeals) is satisfied that the omission of that ground from
the grounds of appeal was not wilful or unreasonable.
(3) The Collector (Appeals) may, after making such further inquiry as may
be necessary, pass such order as he thinks fit conforming, modifying or annulling
the decision or order appealed against, or may refer the case back to the
adjudicating authority with such direction as he may think fit for a fresh
adjudication or decision, as the case may be, after taking additional evidence,
if necessary:
Provided that an order enhancing any penalty or fine in lieu of confiscation
or confiscating goods of greater value or reducing the amount of refund shall
not be passed unless the appellant has been given a reasonable opportunity
of showing cause against the proposed order:
Provided further that, where the Collector (Appeals) is of the opinion that
any duty has not been levied or has been short-levied or erroneously refunded,
no order requiring the appellant to pay any duty not levied, short levied
or erroneously refunded shall be passed unless the appellant is given notice
within the time limit specified in section 32 to show cause against the proposed
order.
(4) The order of the Collector (Appeals) disposing of the appeal shall be
in writing and shall state the points for determination, the decision thereon
and the reasons for the decision.
(5) On the disposal of the appeal, the Collector (Appeals) shall communicate
the order passed by him to the appellant, the adjudicating authority and the
Collector of Customs.]
4 .Substituted by the Finance Act, 1989 (V of 1989), S.5(6), page 108. At
the time of substitution section 194 was as under:-
"194. Deposit, pending appeal, of duty demanded or penalty levied.- (1)
Any person desirous of appealing under section 193 against any decision or
order relating to any duty demanded in respect of goods which have ceased
to be under
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the control of customs authorities or to any penalty levied under this Act
shall, at the time of filing his appeal or if he is so permitted by the appellate
authority at any later stage before the consideration of the appeal, deposit
with the appropriate officer the duty demanded or the penalty levied:
Provided that such person may, instead of depositing as aforesaid the entire
amount of the penalty, deposit only fifty per cent thereof and furnish a guarantee
from a scheduled bank for the due payment of the balance: Provided further
that where, in any, particular case, the appellate authority is of the opinion
that the deposit of duty demanded or penalty levied will cause undue hardship
to the appellant, it may dispense with such deposit, either unconditionally
or subject to such conditions as it may deem fit to impose.
(2) If, upon an appeal it is decided that the whole or any portion of the
aforesaid duty or penalty was not leviable, the appropriate officer shall
return to the appellant such amount or portion as the case may be.
5. Substituted by the Finance Act, 1999 (IV of 1999), S.5(10)(11)(a), page
769. At the time of substitution sub-section (2) was as under:- "(2)
A judicial member shall be a person who is a Judge of a High Court who has
for a period of not less than five years exercised the powers of a District
Judge and is qualified to be a Judge of a High Court or who is or has been
an Advocate of a High Court and is qualified to be a Judge of High Court.".

6. Proviso omitted by the Finance Act, 1999 (IV of 1999), S.5(10(11)(b), page
769. At the time of omission this proviso was as under:- "Provided that
where a Judge of High Court is appointed as the Chairman of the Appellate
Tribunal his term and conditions shall be the same as those of a Judge of
the High court.". 7. Added by the Finance Act, 1989 (V of 1989), S.5(6),
page 107.
8. Inserted by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(a)(I), page
202. 9. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(8)(a)(I),
page 307. At the time of substitution this was as under:-
"(a) a decision or order passed by the 9a[an officer of customs] as an
adjudicating authority]"
9a. Substituted for the words "the Collector of Customs" by the
Finance Ordinance, 2000 (XXI of 2000),S.4(9)(a)(ii), page 202.
10 Substituted for the word and figure "Section 179" by the Finance
Act, 2003 (I of 2003), S.5(32), page 40. 11. Omitted by the Finance Ordinance,
2000(XXV of 2000), S.4(9)(a)(iii) at the time of mission this was a under:-

"(b) an order passed by the Collector (Appeals) under section 193;".

12. Inserted by the Finance Ordinance, 2002 (XXVII
of 2002), S.4(11)(a)(I), page 226.
13. Omitted the comma and words ",as it stood immediately before the
appointed day" by the Finance Act, 1995 (I of 1995), S.6(2)(I), page
511.
14. The first proviso omitted by the Finance Ordinance, 2002 (XXVII of 2002),
S.4(11)(a)(ii), page 226. At the time of omission this proviso was as under:-
"Provided that no appeal shall lie to the Appellate Tribunal, and the
Appellate Tribunal shall not have jurisdiction to decide any appeal, in respect
of any order referred to in sub-section (1) if such order relates to –
(a) any goods imported or exported as baggage;
(b) any goods loaded in a conveyance for importation into Pakistan, but which
are not unloaded at their place of destination in Pakistan; or so much of
the quantity of such goods as has not been unloaded at any such destination
if goods unloaded at such destination are short of the quantity required to
be unloaded at that destination;
(c) repayment of customs-duty under clause (c) of section 21;
(d) payment of drawback as provided in Chapter VI, and the rules made thereunder
14a[:]
14b[(e) notice served or action taken under section 202 14c[,] 14d[ the appeals
in cases specified in clause (a) to (e) shall lie to such officer as the Board
may, by notification in the official Gazette, authorise:]]
14a. Substituted for the colon by the Finance Act, 1995 (I of 1995).
14b. Clause (e) added by the Finance Act, 1995 (I of 1995),
14c. Substituted for the colon by the Finance Ordinance, 2001

[1969: Act IV]
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14d. The word and colon added by the Finance Ordinance,
2001
15. The word "further" omitted by the Finance Ordinance, 2002 (XXVII
of 2002), S.4(11)(iii), page 226. 16. Substituted for the word "ten"
by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(a)(iv), page 202. 17.
Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(b), page 203
and added by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(b), page
226. At the time of omission this sub-section was as under:-

"(2) The Board or the Collector of Customs may,
if it or, as the case may be, he is of the opinion that an order passed by
the Collector (Appeals) under section 193 is not legal or proper, direct the
appropriate officer to appeal on its or, as the case may be, his behalf to
the Appellate Tribunal against such order.".

18. The words brackets and figure "an appeal referred
to in sub-section (2) or" omitted by the Finance Ordinance, 2000 (XXI
of 2000), S.
19. Substituted for the word "19a[seven hundred fifty]" by the Finance
Ordinance, 2002 (XXVII of 2002), S.4(11)(c), page 226.
19a. Substituted for the words "two hundred" by the Finance Ordinance,
2001 (XXV of 2001), S.4(8)(b), page 307.
20. Added by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(d), page 203
21. Substituted for full stop by the Finance Ordinance, 2000 (XXI of 2000),
S.4(10)(I), page 203.
22. Inserted by the Finance Ordinance, 2000 (XXI of 2000), S.4(10(I), page
203.
23. Substituted for the words "Collector of Customs" by the Finance
Ordinance, 2000 (XXI of 2000), S.4(10)(ii), page 203.
24. Substituted for the words and figures "section 196 and 19G"
by the Finance Act, 1997.
25. Substituted for the full stop by the Tax Laws (Amendment) Ordinance, 2001
(XIII of 2001).
26. Added by Tax Laws (Amendment) Ordinance, 2001 (XIII of 2001).
27. Inserted by the Tax Laws (Amendment) Ordinance, 2001 (XIII of 2001).
28. Substituted for the words "one hundred thousand rupees" by the
Finance Act, 2003 (I of 2003), S.5(33), page 40.
29. Substituted by the Finance Act, 1995 (I of 1995), S.6(3), page 511. At
the time of substitution section 195 was as under:-
"195. Powers of Board or Collector of Customs to pass certain orders.-
(1) The Board may, of its own motion, call for and examine the record of any
proceeding in which a Collector of Customs as an adjudicating authority has
passed any decision or order under this Act for the purpose of satisfying
itself as to the legality or propriety of any such decision or order and may,
by order, direct the Collector to apply to the Appellate Tribunal for the
determination of such points arising out of the decision or order as may be
specified by the Board in its orders.
(2) The Collector of Customs, may, of his own motion, call for and examine
the record of any proceeding in which an adjudicating authority subordinate
to him has passed any decision or order under this Act for the purpose of
satisfying himself as to the legality or propriety of any such decision or
order and may, by order, direct such authority to apply to the Collector (Appeals)
for the determination of such points arising out of the decision or order
as may be specified by the Collector of Customs in his order.
(3) No order shall be made under sub-section (1) or sub-section (2) after
the expiry of one year from the date of the decision or order.
(4) Where in pursuance of an order under sub-section (1) or sub-section (2)
the Collector of Customs or any officer of Customs authorised in his behalf
by him makes an application to the Appellate Tribunal or the Collector (Appeals)
within a period of thirty days from the date of communication of the order
under sub-section (1) or sub-section (2), such application shall be heard
by the Appellate Tribunal or the Collector (Appeals), as the case may be,
as if such application were an appeal made against the decision or order of
the adjudicating authority and the provisions of the Act regarding appeals
including the provisions of sub-section (4) of section 196 shall, so far as
may be, apply to such application.
(5) The Board, or the Collector of Customs within his jurisdiction, may call
for and examine the record of any decision or order where the decision or
order is of the nature referred to in the first proviso to sub-section (1)
of section 194A for the purpose of satisfying itself or, as the case may be,
himself as to the legality or propriety of the decision or order passed therein
by a subordinate officer and may pass such order as it or he may think fit:

[1969: Act IV]
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Provided that no order confiscating goods of greater value, or enhancing any
fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring
payment of any duty not levied or short levied or reducing the amount of repayment
of customs duty or drawback shall be passed unless the person affected thereby
has been given an opportunity of showing cause against it and of being heard
in person or through a counsel or other person duly authorised by him:
Provided further that no record of any proceedings relating to any decision
or order passed by an officer of customs shall be called for and examined
after the expiry of two years from the date of such decision or order.".

30. Omitted the words "of Customs" by the Finance Act, 2003 (I of
2003), S.5(34)(I), page 41.
31. Inserted by the Finance Act, 2003 (I of 2003), S.5(34)(ii), page 41.
32. Omitted by the Finance Act, 2000 (XXI of 2000), S.4(11), page 203. At
the time of omission section 195-A was as under:-
"32a[195-A. Revision by the Federal Government.- (1) The Federal Government
may, on the application of any person aggrieved by any order passed under
section 193, where the order is of the nature referred to in the first proviso
to sub-section (1) of section 194-A annual or modify such order.
(2) An application under sub-section (1) shall be made within thirty days
from the date of the communication to the applicant of the order against which
the application is being made:
Provided that the Federal Government may permit the filing of application
after the expiry of relevant period referred to in sub-section (2) if it is
satisfied that there was sufficient cause for not presenting it within that
period.
(3) An application under sub-section (1) shall be in such form and shall be
verified in such manner as may be specified by rules made in this behalf and
shall be accompanied by a fee of two hundred rupees.
(4) The Federal Government may, of its own motion, annual or modify any order
referred to in sub-section (1).
(5) No order enhancing any penalty or fine in lieu of confiscation or confiscating
goods of greater value shall be passed under this section —
(a) in any case in which an order passed under section 193 has enhanced any
penalty or fine in lieu of confiscation or has confiscated goods of greater
value; and (b) in any other case, unless the person affected by the proposed
order has been given notice to show cause against it within one year from
the date of the order sought to be annulled or modified.
(6) Where the Federal Government is of the opinion that any duty of customs
has not been levied or has been short levied or has been erroneously refunded,
no order levying or enhancing the duty shall be made under this section unless
the person affected by the proposed order is given notice to show cause against
it within the time limit specified in section 32.]".
32a. Substituted for section 196 by the Finance Act, 1989.
33. Substituted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(12), page
227. At the time of substitution this proviso was as under:-,
"Provided that, where in any particular case 33a[***] the Appellate Tribunal
is of opinion that the deposit of duty demanded or penalty levied would cause
undue hardship to such person. 33b[***] the Appellate Tribunal may dispense
with such deposit subject to such conditions as 33c[***] it may deem fit to
impose so as to safeguard the interests of revenue 33d[:]

33a. Omitted the comma, words and brackets ",
the Collector (Appeals) or" by the Finance Ordinance, 2000 (XXI of 2000)

33b. Omitted the words, brackets and commas "the Collector (Appeals)
or, as the case may be," by the Finance Ordinance, 2000 (XXI of 2000)
[1969: Act IV]
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33c. Omitted the words "he or" by the Finance
Ordinance, 2000 (XXI of 2000)
33d. Substituted for the full stop by the Tax Law (Amendment) Ordinance, 1999
34. Added by the Tax Law (Amendment) Ordinance, 1999. 35. Inserted by the
Finance Act, 2004 (II of 2004), S.3(20), page 17. 36 Substituted "Sections
196 to 196G" by the Finance Act, 1997 (XXII of 1997), S.5, page 1219.
At the time of substitution these sections were as under:-
"196. Statement of case to High Court.- (1) The Collector of Customs,
or the other party may, within thirty days of the date upon which he is served
with notice of an order under section 194-B (not being an order relating among
other things, to the determination of any question having a relation to the
rate of duty of customs or to the value of goods for purposes of assessment),
by application in such form as may be specified by rules made in this behalf,
accompanied, where the application is made by the other party, by a fee of
two hundred rupees, require the Appellate Tribunal to refer to the High Court
any question of law arising out of such order and subject to the other provisions
contained in this section, the Appellate Tribunal shall, within one hundred
and twenty days of the receipt of such application, draw up a statement of
the case and refer it to the High Court:
Provided that the Appellate Tribunal may, if it is satisfied that the applicant
was prevented by sufficient cause from presenting the application within the
period herein before specified, allow it to be presented, within a further
period not exceeding thirty days.
(2) On receipt of notice that an application has been made under sub-section
(1), the person against whom such application has been made, may, notwithstanding
that he may not have filed such an application, file, within forty-five days
of the receipt of the notice, a memorandum of cross-objectives verified in
such a manner as may be specified by rules made in this behalf against any
part of the order in relation to which an application for reference has been
made and such memorandum shall be disposed of by the Appellate Tribunal as
if it were an application presented within the time specified in sub-section
(1).
(3) If, on an application made under sub-section (1), the Appellate Tribunal
refuses to state the case on the ground that no question of law arises, the
Collector of Customs, or, as the case may be, the other party may, within
one hundred twenty days from the date on which he is served with notice of
such refusal, apply to the High Court and the High Court may, if it is not
satisfied with the correctness of the decision of the Appellate Tribunal,
require the Appellate Tribunal to state the case and to refer it, and on receipt
of any such requisition, the Appellate Tribunal shall state the case and refer
it accordingly.
(4) Where in the exercise of the powers under sub-section (3), the Appellate
Tribunal refuses to state a case which it was required by an applicant to
state, the applicant may, within thirty days from the date on which he receives
notice of such refusal, withdraw his application and, if he does so, the fee,
if any, paid by him shall be refunded.
196-A. Statement of case to Supreme Court in certain cases.- If, on an application
made under section 196, the Appellate Tribunal is of the opinion that, on
account of conflict in the decision of High Court in respect of any particular
question of law, it is expedient that a reference should be made direct to
the Supreme Court, the Appellate Tribunal may draw up a statement of the case
and refer it through the Chairman direct to the Supreme Court.
196-B. Power of High Court or Supreme Court to require statement to be amended.-
If the High court or the Supreme Court is not satisfied that the statement
in a case referred to it is sufficient to enable it to determine the questions
raised thereby, the court may refer the case back to the Appellate Tribunal
for the purpose of making such additions thereto or alterations thereto or
alterations therein as it may direct in this behalf.

[1969: Act IV]
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196-C. Case before High Court to be heard by not less than two Judges.- (1)
When any case has been referred to the High Court under Section 196, it shall
be heard by a Bench of not less than two Judges of the High Court and shall
be decided in accordance with the opinion of such Judges or of the majority,
if any, of such Judges. (2) Where there is no such majority, the Judges shall
state the point of law upon which they differ and the case shall then be heard
upon that point only by one or more of the other Judges of the High Court
designated by the Chief Justice, and such point shall be decided according
to the opinion of the majority of the Judges who have heard the case including
those who first heard it.
196-D. Decision of High Court or Supreme Court on the case stated.- (1) The
High Court or the Supreme Court hearing any such case shall decide the question
of law raised therein, and shall deliver its judgment thereon containing the
grounds on which such decision is founded and a copy of the judgment shall
be sent under the seal of the Court and the signature of the Registrar to
the Appellate Tribunal which shall pass such orders as are necessary to dispose
of the case in conformity with such judgment. (2) The costs of any reference
to the High Court or the Supreme Court, which shall not include the fee for
making the reference, shall be in the discretion of the Court.
196-E. Appeal to Supreme Court.- An appeal shall lie to the Supreme Court
from –
(a) any judgement of the High Court delivered on a reference made under section
196 in any case which, on its own motion or on an oral application made by
or on behalf of the party aggrieved, immediately after the passing of the
judgement, the High Court certifies to be a a fit one for appeal to the Supreme
Court, or
(b) any order passed by the Appellate Tribunal relating, among other things,
to the determination of any question having a relation to the rate of duty
of customs or to the value of goods for purposes of assessment.
196-F. Hearing before Supreme Court.- (1) The provisions of the Code of Civil
Procedure, 1908 (V of 1908), relating to appeals to the Supreme Court shall,
so far as may be, apply in the case of appeals under section 196 as they apply
in the case of appeals from decrees of a High Court:
Provided that nothing in this sub-section shall be deemed to affect the provisions
of sub-section (1) of section 196 or section 196G.
(2) The cost of the appeal shall be in the discretion of the Supreme Court.
(3) Where the judgment of the High Court is varied or reversed in the appeal,
effect shall be given to the order of the Supreme Court in the manner provided
in section 196 in the case of a judgment of the High Court.
196-G. Sums due to be paid notwithstanding reference etc.- Notwithstanding
that a reference has been made to the High Court or the Supreme Court or an
appeal has been preferred to the Supreme Court, sums due to the Government
as a result of an order passed under sub-section (1) of section 194-B shall
be payable in accordance with the order so passed.".
37. Substituted for the word "thirty" by the Finance Ordinance,
2002 (XXVII of 2002), S.4(13)(a), page 227. 38 Substituted for the full stop
by the Finance Act, 2004 (II of 2004), S.3(21), page 19. 39. Added by the
Finance Act, 2004 (II of 2004), S.3(21), page 19
40 Substituted for the words "two hundred" by the Finance Ordinance,
2002 (XXVII of 2002), S.4(13)(b), page 227.
41. Substituted for the full stop by the Tax Laws (Amendment) Ordinance, 2001
(XIII of 2001).
42. Added by the Tax Laws (Amendment) Ordinance, 2001 (XIII of 2001)

[1969: Act IV] [Sec. 196-K, 196-L, 196-M,
196-N,196-O,196-P,196-Q,196-R,196-S,196-T,196-U]

Customs
1[CHAPTER XIX-A
SETTLEMENT OF CASES

2[196-K Omitted.
196-L Omitted.
196-M Omitted.
196-N Omitted.
196-O Omitted.
196-P Omitted.
196-Q Omitted.
196-R Omitted.
196-S Omitted.
196-T Omitted.
196-U Omitted.]
LEGAL REFERENCE

1. Inserted by the Finance Act, 1996 (IX of 1996),
S.4(5), page 471.
2. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(13), page 204.
At the time of omission section 196-K to 196-U were as under:

"Chapter XIX-A
SETTLEMENT CASES

196-K. Indirect Taxes Settlement Commission.- (1) The
Federal Government shall appoint an Indirect Taxes Settlement Commission to
exercise the powers and discharge the functions conferred on it under this
Chapter.
(2) The Commission shall consist of a Chairman and as many members as may
be necessary, and shall function within the Division of the Federal Government
dealing with revenue.
(3) The members of the Commission shall be appointed by the Federal Government
from amongst persons of integrity and outstanding ability having special knowledge
of, and experience in, matters relating to customs, central excise and sales
tax laws and procedures, and having not less than twenty-two years of service
in the customs, central excise or sales tax departments:
Provided that the Federal Government may also appoint suitable number of associate
member, not exceeding one associate member for each bench of the Commission,
from amongst persons of integrity and outstanding ability having not less
than twenty years experience as chartered accountants, cost accountants, industrial
engineers, or advocates of High Court or Supreme Court. –
(4) The terms, conditions and tenure of service of associate members shall
be determined by the Federal Government.

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(5) The Federal Government shall appoint the senior
most member of the Commission to be the Chairman thereof.
196-L. Definitions.- In this Chapter, unless the context otherwise requires:-

(i) "associate member" means an associate
member appointed under proviso to sub-section (3) of section 196-K;
(ii) "case" means any proceedings initiated under section 193, 194-A
or 195-A and pending with any authority, court or tribunal on the date of
making the application under sub-section (1) of section 196-N:
Provided that the proceedings relating to smuggling of narcotics or narcotic
and psychotropic substances shall not be proceedings within the meaning of
this clause:
Provided further that where an appeal or application for revision has been
filed after the period of limitation and which has not been admitted, such
appeal or application for revision shall not be deemed to be a proceeding
pending within the meaning of this clause;
(iii) "Chairman" means the Chairman of the Commission;
(iv) "Commission" means the Indirect Taxes Settlement Commission
appointed under section 196-K; and
(v) "member" means a member of the Commission and includes the Chairman
thereof.

196-M. Powers and functions of the Commission.-(1) The powers and functions
of the Commission may be exercised and discharged by benches constituted by
the Chairman from amongst the members and associate members.
(2) A bench shall, ordinarily, consist of two members and an associate member
and shall be prescribed over by the Chairman:
Provided that where the applicant makes an application under section 196-N,
in writing, for decision
of his case without the associate member, the bench shall be so consumed:
Provided further that, where the Chairman is not a member of the bench, the
Chairman may
authorise any member to discharge his functions on the bench.
(2) No act or proceeding of the Commission shall be invalid merely on the
ground of existence of any
vacancy of an associate member on the bench.
(4) Subject to the provisions of this Act, the Commission shall have the power
to regulate its own procedure; and the procedure of benches in all matters
arising out of the discharge of its functions, including the places at which
the benches shall hold their sittings.
(5) If the members of a bench differ in opinion as to the decision to be given
on any issue,-
(a) the issue shall be decided according to the opinion of the majority, if
there is a majority;
(b) if the members are equally divided and the Chairman of the Commission
is not himself a member of the bench, the case shall be referred to the Chairman
and the decision of the Commission shall be expressed in terms of the opinion
of the Chairman; and
(c) if the members are equally divided and the Chairman of the Commission
is himself a member of the bench, the opinion of the Chairman shall prevail,
and the decision of the Commission shall be expressed in terms of opinion
of the Chairman.
(6) In addition to the powers conferred on the Commission under this Chapter,
it shall have all the powers which are vested in an officer of customs for
the proper discharge of its functions under this Chapter.

196-N. Application for settlement of cases.- (1) Any person aggrieved by any
order or decision may, at any stage of his case, make an application in such
form and in such manner as may be prescribed, containing full and true disclosure
of his circumstances and the facts which he may not have disclosed earlier,
the manner in which he evaded or avoided payment of duty, the additional amount
of duty payable in this regard and such other particular as may be prescribed,
to the Commission to have the case settled, and any such application shall
be disposed of in the manner provided hereinafter:
Provided that no such application shall be made unless the total amount of
duty payable exceeds one hundred thousand rupees.
(2) Every application made under sub-section (1) shall be accompanied by such
fee as may be prescribed by the Commission.
(3) An applicant, once having made an application under sub-section (1), shall
not be entitled to withdraw it.

196-O. Disposal of applications by the Commission.-(1)
The Commission may, before disposing of any application, call for such particulars
as it may require in respect of the application brought before it, or cause
further enquiries to be made by the Collector of Customs and the basis of
his report and having regard to the nature and circumstances of the case,
it may, by order, allow the application to be proceeded with or reject the
application:

[1969: Act IV]
Customs
CHAPTER XIX-A
APPEALS AND REVISIONS

Provided that an application shall not be rejected
under this sub-section unless an opportunity of being heard is provided to
the applicant.

(2) Notwithstanding anything contained in sub-section
(1), an application shall not be proceeded with under that sub-section if
the Collector of Customs objects to such application on the ground that the
particulars of evasion on the part of the applicant or perpetration of fraud
by him for evading customs duty under this Act and the rules made thereunder
has been established or is likely to be established by an Officer of Customs:
Provided that where the Commission does not agree with the objections raised
by the Collector, it may, after giving the Collector an opportunity of being
heard, accept the application to being proceeded with under sub-section (1).

(3) Where an application is allowed to be proceeded
with under sub-section (1), the Commission may
call for the relevant records from the Collector of Customs, and after examination
of such records, if the Commission is of
the opinion that any further inquiry in the matter is necessary, it may direct
the Collector to make or cause to be made such
further enquiry and furnish a report on the matters within such time as it
may fix.
(4) After examination of the records and report of the Collector received
under sub-section (1) or sub

section (3), and after giving an opportunity to the
applicant and to the Collector to be heard, in person or through their authorized
representatives, and after examining such further evidence as may be placed
before it or obtained, the Commission may, in accordance with the provisions
of this Act and the rules made thereunder, pass such order as it thinks fit
on the matters stated in the application and reported to it by the Collector
under sub-section (1) or sub-section (3).
(5) Every order passed under sub-section (4), shall provide for the terms
of settlement, including any demand of duty, regulatory duty, additional duty,
surcharge, penalty, fine in lieu of confiscation or prosecution proceedings
and the manner in which any sum due under the settlement shall be paid, and
all the matters to make the settlement effective and shall also provide that
the settlement shall be void if it is subsequently found by the Commission
that it has been obtained by fraud or misrepresentation.
(6) Where a settlement becomes void, the proceedings with respect to the matters
relating to the settlement shall be revived from the stage at which the application
was allowed, except the maters pending in appeal or revision before making
an application under sub-section (1) of section 196-N, and the concerned officer
of customs may, notwithstanding anything contained in any other provision
of this Act and the rules made thereunder, complete such proceedings.
(7) The Commission may, if it is of the opinion that any person who made an
application under section 196-N does not cooperate with the Commission in
the proceedings before it, send the case back to the Officer with whom such
case was pending at the time application under that section was made, who
shall thereupon dispose of the case in accordance with the provisions of this
Act and the rules made thereunder, as if no application under section 196-N
had been made.

196-P. Recovery of sums due under an order of settlement.-
Any sum specified in an order of settlement passed under sub-section (4) of
section 196-O shall, subject to such conditions as may be specified therein,
be recovered, and any additional duty or penalty for default in making payment
of such sum, may be imposed and recovered in accordance with the provisions
of this Act and the rules made thereunder by the officer of customs having
jurisdiction in the case.

196-Q. Bar on subsequent application for settlement
in certain cases.- No fresh application for settlement shall be made where

(i) an order of the settlement passed under section 196-O provides for the
imposition of a penalty on
the person on the ground of evasion of customs duty; or
(ii) a person is convicted of any offence under section 156(1); or
(ii) a case is sent back to the officer of customs by the Commission for assessment
or re-assessment for any reason; or
(iii) the settlement becomes void under this Chapter.

196-R. Order of Settlement to be conclusive.- Every order of the Commission
passed under section 196-O shall be conclusive as to the matter stated therein
and no matter covered by such order shall, save as otherwise provided in this
Chapter, be re-opened in any proceeding under this Act or under any law for
the time being in force.

196-S. Power of the Commission to re-open proceedings.- If the Commission
is, for reasons to be recorded in writing, of the opinion that for the proper
disposal of the case pending before it, it is essential to re-open any proceedings
connected with the case but which have been completed under this Act by any
officer of customs before the application under section 196-N was made, it
may, with the concurrence of the applicant, re-open such proceedings and pass
such order thereon as it thinks fit, as if the case in relation to which the
application for settlement had been made by the applicant under that section
covered such proceedings as well:
[1969: Act IV]
Customs
CHAPTER XIX-A
APPEALS AND REVISIONS
LEGAL REFERENCE

Provided that no proceedings shall be re-opened by
the Commission under this section if the period between the finalization of
such proceedings and the date of application for settlement under section
196-N exceeds one year.

196-T. Proceedings before the Commission to be judicial proceeding.- Any proceedings
before the Commission shall be deemed to be judicial proceedings within the
meaning of sections 193 and 228 of the Pakistan Penal Code (Act XLV of 1860),
and for the purpose of section 196 thereof.

196-U. Communications of orders.- The Commission shall communicate its order
to the applicant, the Collector, the adjudicating officer and the officer
incharge of the Agency which detected the evasion or seized the goods.".


[1969: Act IV] [Sec. 197, 198, 199,200]
Customs
CHAPTER XX
MISCELLANEOUS

197. Customs control over conveyances and goods.- The appropriate officer
shall, for the purposes of this Act, have control over all conveyances and
goods in a customs-area.
198. Power to open packages and examine, weigh or measure goods.- The appropriate
officer may open any package or container and examine, weigh or measure any
goods brought to the customs-station for importation or exportation and may
for that purpose unload any such goods from the conveyance on which they have
been imported or are to be exported.
199. Power to take samples of goods.- (1) The appropriate officer may, on
the entry or clearance of any goods or at any time while such goods are being
passed through the customs-area, take samples of such goods in the presence
of the owner thereof or his agent 1[or where the Customs Computerized System
is operational in the presence of the custodian of the goods], for examination
or testing or for ascertaining value thereof or for any other necessary purpose.

(2) After the purpose for which a sample was taken is carried out, such sample
shall, if practicable, be restored to the owner, but if the owner fails to
take delivery of the sample within one month of the date on which he is asked
in writing to take its delivery, it may be disposed of in such manner as the
Collector of Customs may direct.
(3) In the case of goods which consist of drugs or articles intended for consumption
as food, and in respect of which the taking of samples for the purposes of
this sub-section may have been authorised by a general or special order of
the Provincial Government, the appropriate officer may also in like circumstances
take samples thereof for submission to, and examination by, such officer of
Government or of a local authority as may be specified in such order.
200. Owner to make all arrangements and bear all expenses.- Any opening, un-packing,
2[weighing], measuring, repacking, bulking, sorting, letting, marking, numbering,
loading, unloading, carrying, or lading of goods or their containers for the
purposes of, or incidental to, the examination by an officer of customs, removal
or warehousing thereof shall be done, and any facilities or assistance required
for any such examination shall be provided, by or at the expense of the owner
of goods 3[:]

[1969: Act IV] [Sec. 200,201,202]
Customs
CHAPTER XX
MISCELLANEOUS

4[Provided that at customs-stations with the operational Customs Computerized
System all the above functions shall be performed by the custodian of the
cargo and the importer shall bear all expenses.]
201. Procedure for sale of goods and application of sale proceeds.- (1) Where
any goods, other than confiscated goods, are to be sold under any provision
of this Act, they shall be sold after due notice to the owner by public auction
or by tender or by private offer or, with the consent of the owner in writing,
in any other manner.
(2) The sale proceeds shall be applied to the following purposes in their
respective order, namely:-
(a) first to pay the expenses of the sale;
(b) then to pay the freight or other charges, if any, payable in respect of
the goods, if notice of such charges has been given to the person holding
the goods in custody;
(c) then to pay the customs-duty, other taxes and dues payable to the 5[Federal
Government] in respect of such goods;
(d) then to pay the charges due to the person holding such goods in custody.

(3) The balance, if any, shall be paid to the owner of the goods, provided
he applies for it within six months of the sale of the goods or shows sufficient
cause for not doing so.
6[202. Recovery of Government dues.- (1) When, under this Act or under any
other law for the time being in force, which provides for any tax, duty or
other levy being collected in the same manner as customs-duties are collected,
a penalty is adjudged against, or notice or demand is served upon, any person
calling for the payment of any amount unpaid which may be payable by way of
penalty or by way of duty, tax or other levy or under any bond 7[,guarantee]
or other instrument executed under this Act or such other law or the rules
made there under, the appropriate officer-

[1969: Act IV] [Sec. 202]
Customs
CHAPTER XX
MISCELLANEOUS

(a) may deduct or require any other officer of Customs, Central Excise and
Sales Tax to deduct such amount from any money owing to such person which
may be under the control of the Customs, Central Excise or Sales Tax authorities;
or
(b) if it cannot be so recovered, may recover, or may require any other officer
of Customs, Central Excise or Sales Tax to recover, such amount by detaining
and selling any goods belonging to such person which are under the control
of the Customs, Central Excise or Sales Tax authorities.
(2) If the amount cannot be recovered from such person in the manner provided
in sub-section (1), the appropriate officer may serve upon the defaulter a
notice in the prescribed form requiring him to pay the amount specified in
the notice within such time as may be so specified.
(3) If the amount referred to in the notice under sub-section (2) is not paid
within the time specified therein or within the further time, if any, allowed
by the appropriate officer, the appropriate officer may proceed to recover
from the defaulter the said amount by one or more the following modes, namely:-

(a) attachment and sale of any movable or immovable property of the defaulter;
and
8[(b) may recover, or may require any other officer of Customs, Central Excise
or Sales Tax to recover, if it cannot be so re-covered, such amount by detaining
and selling an goods belonging to such person which are under the control
of the Customs, Central Excise or Sales Tax authorities; or
(a) may recover such amount by attachment and sale of any movable and immovable
property of the guarantor, person, company, bank or financial institution,
where a guarantor or any other person, company, bank or financial institution
fails to make payment under such guarantee, bond or instrument 9[; or]
10[(d) arrest of the defaulter and his detention in the prison for a period
not exceeding fifteen days:
[1969: Act IV] [Sec. 202,203,204,205]
Customs
CHAPTER XX
MISCELLANEOUS

Provided that this mode shall not be applied unless the period of limitation
prescribed for filing appeal has expired, or an appeal is pending.]
11[(3A) A warrant of arrest issued against a defaulter in sub-section (3)(d)
shall not be executed if the arrears due from him are paid or the defaulter
furnished security to the satisfaction of appropriate officer.
(3B) Any defaulter who under sub-section (3) is being kept under detention
shall forthwith be set at liberty on the arrears due from him being paid.]

(4) For the purposes of recovery of duty, or other levy under 12[sub-sections(1)
and (3)], the appropriate officer shall have the same powers which, under
the Code of Civil Procedure, 1908 (Act V of 1908), a civil court has for the
purpose of the recovery of an amount due under a decree.
(5) The Central Board of Revenue may make rules regulating the procedure for
recovery of duty, tax or other levy under this section and any other matter
connected with or incidental to the operation of this section.]

203. Wharfage or storage fees.- The Collector of Customs
may from time to time fix the period after the expiration of which goods left
in any custom-house, custom area, wharf or other authorised landing place
or part of the custom-house premises, shall be subject to payment of fees,
and the amount of such fees.
204. Issue of certificate and duplicate of customs document.- A certificate
or a duplicate of any certificate, manifest, bill or other custom’s document
may, on payment of a fee not exceeding 13[one hundred] rupees, be furnished,
at the discretion of an officer of customs not below the rank of an Assistant
Collector of Customs, to any person applying for the same, if the said officer
is satisfied that no fraud has been committed or is intended to be committed
by the applicant.

205. Amendment of documents.- Except in the case provided
for by sections 29, 45, 53 and 88, an officer of customs not below the rank
of an 14[Assistant Collector or Deputy Collector] of Customs may, in his discretion,
upon payment of a fee of 15[one hundred] rupees, authorise any document ,
after it has been presented at the custom-house to be amended.

[1969: Act IV] [Sec. 206,207,208,209]
Customs
CHAPTER XX
MISCELLANEOUS

206. Correction of clerical errors, etc.- Clerical or arithmetical errors
in any decision or order passed by the 5[Federal Government], the Board or
any officer of customs under this Act, or errors arising therein from accidental
slip or omission may, at any time, be corrected by the 5[Federal Government],
the Board or such officer of customs or his successor in office, as the case
may be.
207. Customs-house agents to be licensed.- No person shall act 16[on behalf
of any principal] for the transaction of any business relating to the entrance
or departure of any conveyance or the import or export of goods or baggage
at any customs-station unless such person holds a licence granted in this
behalf in accordance with the rules 17[as a customs agent].
18[208. Person to produce authority if required.- (1) When any person licensed
under section 207 applies to any officer of Customs for permission to transact
any specified business with him on behalf of any principal, such officer may
require the applicant to produce a written authority from the principal on
whose behalf such business is to be transacted, and in default of the production
of such authority refuse such permission.
(2) Where the principal chooses to transact business directly without using
an agent licensed under section 207, he may do so himself or may authorize
an employee or representative that may transact business generally at the
customs-port, airport or land customs-station or custom-house for such principal:

Provided that the appropriate officer may refuse to recognize such an employee
or representative unless such a person produces an authority in writing duly
signed by the principal.]
19[209. Liability of principal and agents.- (1) Subject to the provisions
of section 207 and 208, anything which the principal is required or empowered
to do under this Act may be done by any person expressly authorized by the
principal for the purpose.
(2) Where this Act requires anything to be done by the principal and if any
such thing is done, by an employee or representative expressly authorized
by the principal under sub-section (2) of section 208, unless the contrary
is proved, shall be deemed to have been done with the knowledge and consent
of such principal so that
[1969: Act IV] [Sec. 209,210,211,212,213]
Customs
CHAPTER XX
MISCELLANEOUS

in any proceedings under this Act, the principal shall be liable as if the
thing had been done by himself.
(3) When any customs agent is expressly authorized by the principal to be
his agent under sub-section (1) of section 208 in respect of such goods for
all or any of the purposes of this Act, such agent shall, without prejudice
to the liability of the principal, be deemed to be the principal of such goods
for such purposes:
Provided that where any duty is not levied or is short-levied or erroneously
refunded on account of any reason other than willful act, negligence or default
of the agent, such duty shall not be recovered from the agent.]
210. Liability of agent appointed by the person-in-charge of a conveyance.-
(1) Anything which the person-in-charge of a conveyance, is required or empowered
to do under this Act may, with the express or implied consent of the person-in-charge
and the approval of the appropriate officer, be done by his agent.
(2) An agent appointed by the person-in-charge of a conveyance, and any person
who represents himself to any officer of customs as an agent of any such person-in-charge
and is accepted as such by that officer, shall be liable for the fulfillment
in respect of the matter in question of all obligations imposed on such person-in-charge
by or under this Act or any law for the time being in force, and to penalties
(including confiscation) which may be incurred in respect of that matter.

20[211. Principals and agents to maintain records.- All principals and agents
transacting business under this Act, except those importing or exporting goods
for bonafide private or personal purposes, shall, for a period of not less
than five years maintain records in such form as the Board may, by notification
in the official Gazette, specify.]
212. Regulation of business in gold, etc.- The 5[Federal Government] may,
by notification in the official Gazette, regulate business in, or connected
with, gold or silver or precious stones or ornaments made of gold or silver
or precious stones, within fifteen miles of the frontier or coastline of Pakistan.

213. Recovery of money upon certain documents.- If any person knowingly makes
or brings into Pakistan, or causes or authorises or is otherwise concerned
in the making or bringing into Pakistan of any invoice or paper used or intended
to be
[1969: Act IV] [Sec. 213,214,215,216]
Customs
CHAPTER XX
MISCELLANEOUS

used as an invoice for the purposes of customs, in which any goods are entered
or charged at a price or value higher or lower than that actually paid or
intended to be paid for them, or in which goods are falsely described, no
sum of money shall be recoverable by such person, his representatives or assigns,
for the price of such goods or any part thereof, nor shall any sum of money
be recoverable upon any bill of exchange, note or other security made, given
or executed for the whole or part of the price of such goods unless such bill
of exchange, note or other security is in the hands of a bona fide holder
for consideration without notice.
214. Remission of duty and payment of compensation to the owner in certain
cases.- Where, on prosecution by the owner of any goods, an officer of customs
is convicted of an offence connected with the removal of such goods from the
warehouse without payment of duty, the whole of the duty on such goods shall
be remitted, and, the Collector of Customs, shall, in accordance with the
rules, pay to the owner due compensation for the damage caused to the owner
by such offence.
215. Service of order, decision, etc.- Any order or decision passed or any
summons or notice issued under this Act shall be served-
(a) by tendering the order, decision, summons or notice or sending it by registered
post 21[***] to the person for whom it is intended or to his agent; or
(b) if the order, decision, summons or notice cannot be served in any manner
provided in clause (a), by affixing it on the notice board of the custom-house
22[;or]
23[(c) in case of electronic orders, decisions, notices or summons, when these
have been sent to the recipient from the Customs Computerized System.]

216. No compensation for loss or injury except on proof
of neglect or wilful act.- No owner of goods shall be entitled to claim from
any officer of customs compensation for the loss of such goods or for damage
done to them at any time while they remain or are lawfully detained in any
custom-house, customs area, wharf or landing place under the charge of any
officer of custom, unless it be proved that such loss or damage was occasioned
by gross negligence or wilful act of such officer.
[1969: Act IV] [Sec. 217,218,219]
Customs
CHAPTER XX
MISCELLANEOUS

217. Protection of action taken under the Act.- 24[(1) No suit, prosecution
or other legal proceeding shall lie against the 5[Federal Government] or any
public servant for anything which is done or intended to be done in good faith
in pursuance of this Act or the rules 25[and notwithstanding anything in any
other law for the time being in force no investigation or enquiry shall be
undertaken or initiated by any governmental agency against any officer or
official for anything done in his official capacity under this Act, rules,
instructions or directions made or issued thereunder without the prior approval
of the Central Board of Revenue].
26[(2) No suit shall be brought in any civil court to set aside or modify
any order passed, any assessment made, any tax levied, any penalty imposed
or collection of any tax made under this Act.]
218. Notice of proceedings. – No proceeding in a court other than a suit shall
be commenced against any officer of customs or any other person exercising
any powers conferred or discharging any duties imposed by or under this Act
for anything purporting to be done in pursuance of the provisions of this
Act or the rules without giving to such officer or person a month’s previous
notice in writing of the intended proceeding and of the cause thereof; or
after the expiration of one year from the accrual of such cause 27[:]
28[Provided that this section shall not be deemed to apply in the case of
the prosecution of an officer of customs or such other person for an offence
punishable under this Act.]
219. Power to make rules.- (1) The Board may, by notification in the official
Gazette, make rules for carrying out the purposes of this Act 29[, including
for charging of fees for processing the customs documents and preparation
of copies thereof].
(2) Without prejudice to the generality of the foregoing provision, rules
may be made on matters enumerated in the 30[Third Schedule].
(3) No rules relating to matters enumerated at items 19 and 22 of the 30[Third
Schedule] shall be made without previous approval of the 5[Federal Government]
in writing.

[1969: Act IV] [Sec. 219,220,221,222]
Customs
CHAPTER XX
MISCELLANEOUS

(4) All rules under this section shall, as soon as may be, be laid at the
table of the National Assembly.
(5) All such rules for the time being in force shall be collected, arranged,
and published at intervals not exceeding two years and shall be sold to the
public at a reasonable price.

31[220. Omitted.

221. Savings.- (1) Notwithstanding anything contained
in section 6 of the General Clauses Act, 1897 (X of 1897), anything done,
or any action taken under the repealed enactments in so far as it is not inconsistent
with the provisions of this Act shall, without prejudice to anything already
done or any action already taken, be deemed to have been done or taken under
this Act:

Provided that nothing in this Act shall be so construed
as to have the effect of enhancing the punishment of an offence committed
before the commencement of this Act:
Provided further that where the period of limitation for the submission of
an application or the filing of an appeal or revision prescribed under any
of the repealed enactments had expired or had begun to run before the commencement
of this Act the provisions of those enactments shall continue to apply to
such limitation.

(2) The provisions of the General Clauses Act, 1897
(X of 1897), in particulars, section 6, section 8 and section 24 thereof,
shall apply to the repeal and re-enactment of the said enactments by this
Act, subject to the provisions of sub-section (1).

(3) Nothing in this Act shall affect any law for the time being in force relating
to the constitution and powers of the trustees of any port or other port authority.

222. Removal of difficulties.- If any difficulty arises
in giving effect to the provisions of this Act, particularly in relation to
the transition from the enactments repealed by this Act to the provisions
of this Act, the 5[Federal Government] may, by general or special order made
during the period of one year from the commencement of this Act, direct such
action to be taken as it considers necessary or expedient for the purpose
of removing the difficulty.
[1969: Act IV] [Sec. 223,224]
Customs
CHAPTER XX
MISCELLANEOUS

32[223. Officers of Customs to follow Board’s orders,
etc.- All officers of customs and other persons employed in the execution
of this Act shall observe and follow the orders, instructions and directions
of the Board:

Provided that no such orders, instructions or directions
shall be given so as to interfere with the discretion of the appropriate officer
of customs in the exercise of their quasi-judicial functions.

224. Extension of time limit.- The Federal Government,
the Board or the appropriate officer of customs, may, upon being approached
by an aggrieved party if satisfied that the delay was beyond the control of
the applicant and that by granting such extension there is a possibility of
some loss or hardship to the applicant being mitigated or prevented, extend
the time limit laid down in any section.]
LEGAL REFERENCE

1. Inserted by the Finance Act, 2004 (I I of 2004),
S.3(22), page 19.
2. In the original text the word is "waiving". This does not give
any sense, hence the change.
3. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(35),
page 41 4. Added by the Finance Act, 2003 (I of 2003), S.5(35), page 41.
5.. Substituted for the words "Central Government" by the Finance
Ordinance, 1972 (XXI of 1972), S.3, page 56 and Second Schedule, S.1, page
76.
6. Substituted by the Finance Act, 1989 (V of 1989), S.5(7), page 119. At
the time of substitution section 202 was as under:-

"202. Recovery of Government dues.- (1) When,
under this Act, a penalty is adjudged against any person or notice or demand
is served upon any person calling for the payment of any amount unpaid which
may be payable by way of duty or under any bond or other instrument executed
under this Act or the rules, the appropriate officer-
(a) may deduct or require any other officer of customs to deduct such amount
from any money owing to such person which may be under the control of the
customs authorities; or
(b) if it cannot be so recovered, may recover or may require any other officer
of customs to recover such amount by detaining and selling any goods belonging
to such person which are under the control of the customs authorities.
(2) If the amount cannot be recovered from such person in the manner provided
in sub-section (1), the
appropriate officer may send to the Collector of the District in which such
person resides or owns any property or carries on his business a certificate
signed by him and specifying the amount recoverable from such person: and
such Collector shall on receiving such certificate proceed to recover the
amount specified in the certificate as a public demand or an arrear of land
reenue.".
7. Substituted for the word "under any bond" by the Finance Act,
1994 (XII of 1994), S.6(4)(a), page 254.
8. Substituted by the Finance Act, 1994 (XII of 1994), S.6(4)(b), page 254.
At the time of substitution this was as under:-

"(b) appointment of a receiver for the management of the movable or immovable
property of the defaulter.".
9. Substituted for the full stop by the Finance Act, 1999 ((IV of 1999), S.10(12)(I),
page 769. 10. Added by the Finance Act, 1999 (IV of 1999), S.10(12)(I), page
769. 11. Inserted by the Finance Act, 1999 (IV of 1999), S.10(12)(ii), page
769. 12. Substituted for the word, brackets and figure "sub-section (3)"
by the Finance Act, 1994 (XII of 1994), S.6(4)(c), page 254.


[1969: Act IV]
Customs
CHAPTER XX
MISCELLANEOUS
LEGAL REFERENCE

13. Substituted for the word "ten" by the Finance Ordinance, 2002
(XXVII of 2002), S.4(14), page 227.
14. Substituted for the words "Assistant Collector" by the Finance
Act, 1996 (IX of 1996), S.
15. Substituted for the word "five" by the Finance Ordinance, 2002
(XXVII of 2002), S.4(15), page 227.
16 Substituted for the words "as an agent" by the Finance Act, 2003
(I of 2003), S.5(36)(a), page 41. 17 Added by the Finance Act, 2003 (I of
2003), S.5(36)(b), page 41.
18. Substituted by the Finance Act, 2003 (I of 2003), S.5(37), paged 41. At
the time of substitution section 208 was as under:-
"208. Agent to produce authority if required.- (1) When any person applies
to any officers of customs for permission to transact any specified business
with him on behalf of any other person, such officer may require the applicant
to produce a written authority from the person on whose behalf such business
is to be transacted, and in default of the production of such authority refuse
such permission.
(2) the clerk, servant or agent of any person or mercantile firm may transact
business generally at the custom-house on behalf of such person or firm:
Provided that the appropriate officer may refuse to recognize such clerk,
servant or agent unless such person or a member of such firm identifies such
clerk, servant or agent to the appropriate officer as empowered to transact
such business and deposits with the said officer an authority in writing duly
signed, authorising such clerk, servant or agent to transact such business
on behalf of such person or firm 18a[:}
18b[Provided further that the Central Board of Revenue may, by an order, published
in the official Gazette, prohibit transaction with customs of any specified
business through a clerk, servant or agent.]".

18a. Substituted by the Finance Act, 1987 (VI of 1987),
S.9(4), page 34.
18b. Added by the Finance Act, 1987 (VI of 1987), S.9(4), page 34.

19. Substituted by the Finance Act, 2003 (I of 2003),
S.5(38), page 42. At the time of substitution section 209 was as under:-

"209. Liability of principal and agent.- (1) Subject
to the provisions of sections 207 and 208, anything which the owner of any
goods is required or empowered to do under this Act may be done by any person
expressly or impliedly authorised by the owner for the purpose.
(2) Where this Act requires anything to be done by the owner, importer or
exporter of any goods, any such thing done by an agent, clerk or servant of
the owner, importer or exporter of any goods shall, unless the contrary is
proved, be deemed to have been done with the knowledge and consent of such
owner, importer or exporter so that in any proceedings under this Act the
owner, importer or exporter of the goods shall also be liable as if the thing
had been done by himself.
(3) When any person is expressly or impliedly authorised by the owner, importer
or exporter of any goods to be his agent in respect of such goods for all
or any of the purposes of this Act, such person shall, without prejudice to
the liability of the owner, importer or exporter, be deemed to be the owner,
importer or exporter of such goods for such purposes:
Provided that where any duty is not levied or is short-levied or erroneously
refunded or account of any reason
other than filful act, negligence or default of the agent, such duty shall
not be recovered from the agent.".

20. Substituted by the Finance Act, 2003 (I of 2003),
S.5(39), page 42. At the time of substitution was as under:-
"211. Importers and exporters to maintain accounts.- All importers or
exporters of goods, except those importing or exporting goods for bona fide
private or personal purposes, shall, for a period of not less than 20a[five]
years, maintain accounts in such form as may be notified by the Board in the
official Gazette."

[1969: Act IV]
Customs
CHAPTER XX
MISCELLANEOUS
LEGAL REFERENCE

20a. Substituted for the word "six" by the Finance Act, 1999 (IV
of 1999), S. 21. The word "acknowledgement due" omitted by the Finance
Ordinance, 1982 (XII of 1982), S.6(12), page 61 22. Substituted for the full
stop by the Finance Act, 2003 (I of 2003), S.5(40)(a), page 42. 23. Added
by the Finance Act, 2003 (I of 2003), S.5(40)(b), page 43. 24. Re-numbered
as sub-section (1) by the Finance Act, 1992 (VII of 1992), S.6(6), page 114
and substituted by the Finance Act, 2003 (I of 2003), S.5(41), page 43. At
the time of substitution was as under:-
"(1) No suit, prosecution or other legal proceeding shall lie against
the 5[Federal Government] or any public servant for anything which is done
or intended to be done in good faith in pursuance of this Act or the Rules.".
25. Inserted by the Finance Act, 2003 (I of 2003), S.5(41), page 43. 26. Added
by the Finance Act, 1992 (VII of 1992), S.6(6), page 114.
27. Substituted for the "full stop" by the Prevention of Smuggling
Act, 1977 (XII of 1977), S.51(viii), page 229.
28. Added by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(viii),
page 229.
29. Added by the Finance Act, 1994 (XII of 1994), S.6(5), page 254. 30. Substituted
for the words "First Schedule" by the Finance Act, 1975 (L of 1975),
S.7(5), page 10.
31. Omitted by the Federal Laws (R&D) Ordinance, 1981. At the time of
omission section 220 was as under:-

"220. Repeals and amendments.- The enactment specified
in the 2[Fourth Schedule] are repealed or amended to the extent specified
respectively in columns 3 and 4 thereof.".

32.. Added by the Finance Act, 1975 (L of 1975),S.7(7), page 10.

[1969: Act IV]
Customs

THE FIRST SCHEDULE
(See section 18)
(See Finance Ordinance, 1975)

THE SECOND SCHEDULE
(See section 18)
(See Finance Act,1975)


[1969: Act IV]
Customs
THE THIRD SCHEDULE

(See section 219)
1. Regulation of proceedings for the detention and confiscation of the prohibited
goods imported or intended to be exported, including verification of information
relating to such goods, notices to be given to the owner or other parties,
security for the custody or release of such goods, examination of evidence,
reimbursement by the informant of expenses and damages caused by incorrect
information supplied by him.
2. Cases in which the goods or material imported with a view to subsequent
exportation, or to be used in the production, manufacture, processing, repair
or refitting of goods specified in the rules may be delivered without payment
of the whole or part of the duty; and repayment of duty on such goods and
material.
3. Valuation of the goods imported or intended to be exported, submission
by the importer or exporter of information necessary for the proper valuation
of the goods; and production of the relevant books and documents by him, furnishing
of information by the importer relating to the sources, nature and amount
of the funds or assets by which the goods were acquired or the consideration
for which and the manner in which it was disposed of.

4. Determining denatured spirit, and testing and denaturing
of spirit.
5. Matters pertaining to drawback; drawback in respect of used goods, the
amount of duty which shall be repaid as drawback on such goods; prohibition
of drawback on any specified goods or class of goods; conditions for the payment
of drawback; limiting the period during which such goods must be exported;
limiting the time during which drawback may be claimed.
6. The extent to which and the conditions subject to which drawback may be
allowed on the imported material used in the manufacture of goods in Pakistan
which are exported.
7. Matters relating to port clearance or to departure of conveyances; grant
of special pass permitting bulk to be broken; conditions relating to the grant
of port clearance to the master of a vessel when the agent furnishes security
for the delivery of export manifest and other documents.

[1969: Act IV]
Customs
THE THIRD SCHEDULE

(See section 219)
8. Sealing of conveyances carrying transit goods and in other cases. licensee;
conditions and restrictions applying to the licence including furnishing of
security; circumstances in which licence may be suspended or revoked; appeals
against the suspension or revocation of the licence.
9. Matters pertaining to any business for the regulation of which a notification
may be issued under section 212; the accounts and records to be maintained
, and the information to be furnished, by persons engaged in such business.
10. Expenses to be charged when customs officer is specially employed to accompany
the owner to the warehouse under section 93; fees to be charged for permitting
the owner of any goods to deal with them as provided in section 94.
11. Matters pertaining to the manufacturing and other operators carried on
in the warehouse.
12. Transshipment and prohibition and regulation and restriction of transshipment;
transshipment of goods without payment of duty; powers of officers of customs
in that behalf; and the fees for transshipment.
13. Export of frustrated cargo under section 138.
14. Transport of goods from one part of Pakistan to another foreign territory;
conditions as to the due arrival of such goods at the destination.
15. Conditions and restrictions applying to the transit of goods to a foreign
territory without payment of duty.
16. Bill of export.
17. Baggage of passengers and the crew, definition, declaration, custody,
examination, assessment and clearance of such baggage, transit and transshipment
of such baggage; circumstances and conditions under which such baggage or
any specified class of goods included in such baggage would be exempt from
duty; extent of such exemption.

[1969: Act IV]
Customs
THE THIRD SCHEDULE

(See section 219)
18. Matters pertaining to the import or export of goods by post; examination,
assessment, clearance, transit or transshipment of the goods so imported or
to be exported.
19. Prevention of the taking out of Pakistan of any coastal goods the export
of which is dutiable or prohibited under this Act or any other law; prevention
of the substitution of imported goods or export goods by coastal goods on
board a vessel; prohibiting the conveyance of any specified class of goods
generally; or to or between specified ports in a coasting vessel.
20. Powers to be exercised by an officer stationed at a factory or building
under section 176.
21. Licensing of agents; the form of the licence and fee payable therefore;
the authority competent to grant the licence; the period of validity of the
licence; qualifications of the licensee; conditions and restrictions applying
to the licence including furnishing of security; circumstances in which licence
may be suspended or revoked; appeals against the suspension or revocation
of the licence.
22. Matters pertaining to any business for the regulation of which a notification
may be issued under section 212; the accounts and records to be maintained
, and the information to be furnished, by persons engaged in such business.
1[22A. Registration, and regulating the conduct, of the customs-practitioners
appearing before any officer of customs, the Central Board of Revenue or the
Federal Government in connection with any proceedings under this Act or the
rules made thereunder.]
2[22B. The form in which the memorandum of appeals shall be made under Chapter
XIX, the manner in which appeals shall be verified and matters relating to
hearing of appeals, revisions and references under the said Chapter which
are not provided for or not sufficiently provided for in the Act.]
23. Any other matter necessary for giving effect to the provisions of this
Act.
_____________________________________________________________

[1969: Act IV]
Customs
3[THE FOURTH SCHEDULE]

(See section 220)

LEGAL REFERENCES
1. Inserted by Finance Act, 1977 (XXX of 1977), S.9(3), page 301. 2. Added
by Finance Act, 1989 (V of 1989), S.5, Part-III, page 174. 3. Omitted by the
Federal Laws (Revision & Declaration) Ordinance, 1981 (XXVII of 1981),
S.3 and Second Schedule w.e.f. 8th July, 1981.