LEVY OF EXEMPTION FROM AND

REPAYMENT OF CUSTOMS DUTIES

Goods dutiable

Levy of customs duties

Rates of duty and taxes and determination of

origin under trade agreements.

Levy of fee and service charges

Minimal duties not to be demanded

It is levied at the rate not exceeding

the Federal Excise duty(15%)

Levi able under the Federal excise act

2005 on the goods manufactured and

produced in PAKISTAN.

GOODS DUTIABLE

Goods imported in PAKISTAN.

Goods brought in bond from one custom station to another.

Goods brought from any foreign country to any customs station.

Goods transported to any one custom station.

Levy of customs duties

Custom duty shall be levied describe in

fifth schedule.

No exports duty shall be levied on the

goods exported from PAKISTAN.

EXEMPTION FROM CUSTOM DUTY

The federal government may exempt from the whole or any part of

the custom duties chargeable on any of the following good:

Goods imported to PAKISTAN.

Goods exported from PAKISTAN.

Goods imported into any specified area ,port or station.

Goods under exported from any specified area, port and station.

Goods under circumstances of exceptional nature.

REPAYMENT OF CUSTOM DUTY

The Board may authorize:

The delivery without payment of custom duties chargeable thereon

of goods which ae imported only temporarily with a view to subsequent exportation.

Repayment is made for the goods which have been used in

production,manufacture,processing or repair of goods that are

meant for exportation.

FEE AND SERVICE CHARGES

The govt may levy fee and service charges by giving the

notification in the official gazette.

The rates for fee charges will also specified in the notification.

The govt may impose such conditions, limitations and restrictions as

it may deem fit to impose.

The charges may be levied for examination, scanning

,inspection,sealing,de-sealingvaluation check.

Power of

Adjudication

Appeals and

Revision

Power of Adjudication

Cases involving confiscation of goods or recovery of duty and

other taxes

i. Collector no limit

ii. Additional Collector not exceeding three million rupees

iii. Deputy Collector not exceeding not exceeding one million

rupees

iv. Assistant Collector not exceeding five hundred thousand rupees

v. Superintendent not exceeding fifty thousand rupees

vi. Principal Appraiser not exceeding fifty thousand rupees

Power of Adjudication

Board may fix or vary the jurisdiction and powers

The cases shall be decided within ninety days of the issuance.

The Board shall have the powers to regulate the system of

adjudication

Appeals to Collector

1. Appeals within thirty days

2. Verification of Appeals

3. Fees shall be paid

Procedure in Appeal

1. Opportunity to the appellant

2. Ground of appeal

3. Period of inquiry

4. Disposal of Appeal

Appellate Tribunal

1. Judicial Members

2. Technical Members

Functioning of the Appellate

Tribunal

The Chairman of the Appellate Tribunal may constitute benches

to perform the functions of Tribunal.

Appeals to the Appellate Tribunal

1. Appeal to the Appellate Tribunal

i. A decision or order passed by an officer of customs not below the

rank of Additional collector.

ii. An order passed by the collector

iii. It stood immediately before the appointed day.

iv. An order passed by the Board.

v. And order passed in revision by the Director General Customs

Valuation.

Appeals to the Appellate Tribunal

2. Aggrieved by an order passed by the Collector.

3. Shall be filed within sixty days of the communication of the disputed order.

4. On receipt of notice that an appeal has been filed, the other party may file within thirty days.

5. The (AT) may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period.

6. (AT) shall be in such form and shall be verified in such mannar as may be specified by rules accompanied by a fee of one thousand rupees.

7. All cases pending immediately before the commencement of the Finance Ordinance, with the Collector shalll stand transferred to the (AT) for disposal in accordance with law.

Features of Appeal to the AT

1. The appeal should be filed within sixty days form the date on which

the orders are communicated.

2. The appeal should be filed on the prescribed form and manner.

3. An appeal must accompany a fee of one thousand rupees.

4. The (AT) gives parties to appeal an opportunity of being heard.

5. The appeal is heard by a single member if the amount of fine or

penalty involved does not exceed one thousand rupees. In other

cases, a Special Bench hears the appeals.

Features of Appeal to the AT

6. The (AT) in disposing of an appeal may:

a) Pass such orders as he thinks fit.

b) Confirming, modifying or annulling the decision.

c) Refer the case back to the authority which passed such decision for a fresh adjudication or decision.

d) Increase the assessment.

e) Reduce the assessment.

f) Issue directions to the authority.

7. It is necessary that the decision of appeal should be made within six months in which the appeal has been made.

Orders of AT

1. (AT) being heard, pass such orders thereon as it thinks fit confirming, modifying or annulling the decision or order appealed against.

2. The (AT) at any time within one year from the date of order with a view of 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

3. The (AT) shall send a copy of every order passed by it under this section, disposing of an appeal, to the 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 Section 196 an order passed by the (AT) in appeal shall be final.

Procedure of Appellate Tribunal

1. (AT) 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 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.

4. (AT) 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 power or of the discharge of its functions.

Procedure of Appellate Tribunal

5. (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.

6. Any proceedings before the (AT) 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 (AT) 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).

Reference to High Court

1. Within ninety days of the date on which the aggrieved person or

Collector or Director of Intelligence and investigation or Director of

Valuation, as the case may be, was served with order of the (AT) under the sub section (3) of section 194B.

2. The statement to the High Court, referred to in sub-section(1), shall

set out the facts, the determination of the (AT) and the question of

law, which arises out of such order.

3. Where a question of law arises out of the order, referred to in sub-

section (1), it may proceed to hear the case.

Reference to High Court

4. A reference to the High Court shall be heard by a bench of not less than two judges of the High Court.

5. The High Court upon hearing a reference under this section shall decide the question of law raised by the reference and pass judgment thereon specifying the grounds on which such judgment is based and the Tribunal’ s order shall stand modified accordingly.

6. Where a reference has been made to the High Court the duty shall be payable in accordance with the order of the (AT).

Reference to High Court

7. Where recovery of duty has been stayed by the High Court by an order, such order shall cease to have effect on the expiration of a period of six months following the day on which it is made unless the reference is decided, or such order is withdrawn by the High Court earlier.

8. Section 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an application made to the High Court under sub-section (1).

9. An application under sub-section(1) by a person, or such officer as authorized by the Collector shall be accompanied by a fee of one hundred rupees.