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Inserted by the Finance Act, 1994 (XII of 1994), S.6(1), page 253 and substituted by Finance \r\nOrdinance, 2001 (XXV of 2001), S.4(1)(iii), page 305, substituted by Finance Ordinance, 2002 \r\n(XXVII of 2002), S.4(1)(d), page 223 and substituted by Finance Act, 2003 (I of 2003), S.5(1)(b), \r\npage 20.  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Inserted by the Finance Act, 1987 (VI of 1987), S.8(1)(a), page 33. \r\n21. Inserted by the Finance Act, 2006. \r\n22. Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(iv), page 305. \r\n23. Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(v), page 305  and substituted by \r\nthe Finance Act, 2003 and Finance Act, 2006.  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Inserted by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(1)(a), page 223 (w.e.f. 16 th \r\nMay, 1977) \r\n30. Inserted by the Finance Act, 2006.. \r\n31. Replaced “full stop” by the Finance Act,1999(IV of 1999), S.10(1)(a), page 757. \r\n32. 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At the time of \r\nsubstitution this was as under:- \r\n“(a) by the Collector of Customs, for a period not exceeding six months; and \r\n   (b) by the Federal Government or the Board, for such period as","quote_sha256":"52b7cd1585afcc11a75618e18d855112bbbe37dd948491ffc247399e460994c0","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-3b001df77354bfbf88ca","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-78a8d857a4b091c5","target_candidates":["pk-code-78a8d857a4b091c5"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":335897,"character_end":335913,"quote":"Ports \r\nAct,1908","quote_sha256":"bc1804ef1985738011a68e4741dda497cf2cb6b05f97028abc1159b8e91bc20a","reader_fragment":"p-335129-336908-774e6f28d8171b2f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-335129-336908-774e6f28d8171b2f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":335727,"character_end":336143,"quote":"per \r\nplace of mooring or \r\nunloading, removes from \r\nsuch place, except with \r\nthe authority of the \r\nConservator, obtained in \r\naccordance with the \r\nprovisions of the Ports \r\nAct,1908 (XV of 1908) or \r\nother lawful authority, to \r\nsome other place of \r\nmooring or unloading; or  \r\nthe master of such vessel \r\nshall be liable to a penalty \r\nnot exceeding 2[ten \r\nthousand] rupees; and the \r\nvessel, if not entered,","quote_sha256":"4c1060cf76e8881a853e2f26b9a8fbb016bf2824ace2095dfe2b9fbaeaef47b8","reader_fragment":"p-335129-336908-774e6f28d8171b2f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-335129-336908-774e6f28d8171b2f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-c589055bb96bbac585ab","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-72ca18c515ff4908","target_candidates":["pk-code-72ca18c515ff4908"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":416968,"character_end":417002,"quote":"Pakistan Single \r\nWindow Act, 2021","quote_sha256":"46bcce51a8f15be7c2a57a2f92c186ca3e14216e724defbb4682dd32a7839636","reader_fragment":"p-415603-417388-15f20379d86a9865","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-415603-417388-15f20379d86a9865","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":416798,"character_end":417232,"quote":" million \r\nrupees or with both. \r\n \r\n \r\n(v) If any person uses, makes, \r\nsupplies, retains, obtains \r\ndevice, system or software \r\nfor offences under section \r\n13 of the Pakistan Single \r\nWindow Act, 2021 (III of \r\n2021); \r\nImprisonment which may \r\nextend to six months or \r\nwith fine which may \r\nextend to one hundred \r\nthousand rupees or with \r\nboth.   \r\n \r\n(vi) If any person obtains, \r\nsells, process, uses or \r\nImprisonment which","quote_sha256":"45c9be0238fbce86413962fa654bcc9255cb0bdf57b7efe0c28cc1d3003440f4","reader_fragment":"p-415603-417388-15f20379d86a9865","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-415603-417388-15f20379d86a9865","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-d77e54d8cecaa1275835","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-98a37528d19d16c4","target_candidates":["pk-code-98a37528d19d16c4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":422940,"character_end":422973,"quote":"Prevention of Smuggling Act, 1977","quote_sha256":"b11896cc97461802293d1b62a5d988969030548246a962b52991fea5f2bc1178","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":422770,"character_end":423203,"quote":"s” by the Finance Ordinance, 1982.  \r\n3. Renumber S.No.8 as sub-paragraph(i)and new paragraph(ii) was added by FA,2005. \r\n4. Substituted for the word “Magistrate” by the Prevention of Smuggling Act, 1977 (XII of \r\n1977), S.51(ii)(a), page 223.  \r\n5. Substituted for the words “ten years” by the Finance Act, 1988 (VI of 1988), S.5(3), page \r\n938. 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notification in the official Gazette authorize any other \r\nofficer also to exercise the power and ","quote_sha256":"e154bf5d6c71466d36cdac620bf6e80c7f92cbfaa98887f1afdb3b20f640af5a","reader_fragment":"p-447403-449169-9deb5214db5668c0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-447403-449169-9deb5214db5668c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-c3ad82537948d1d9b049","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":449342,"character_end":449374,"quote":"Code of Criminal Procedure, 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      \r\n Provided that the exemption under section 132 of the Code of Civil \r\nProcedure, 1908 (Act V of 1908), shall be applicable to any requisition for \r\nattendance under this section.         \r\n (4)  Every such inquiry as aforesaid shall be deemed to be judicial \r\nproceeding within the meaning of section 193 and sectio","quote_sha256":"9b8797b158ca02eb0f22a05847cc261f72616357bbb336db6821c9784df53e2f","reader_fragment":"p-456198-457919-7c7b63b90c9f9b64","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-456198-457919-7c7b63b90c9f9b64","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-64a5d94201ac40cdfe46","source":"pk-code-a55ea36c33f4c4c3","target":null,"target_candidates":["pk-code-bd227b13c09b48ba","punjab-code-cbf0fc76ccb405c6"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":464151,"character_end":464178,"quote":"Pakistan \r\nPenal Code, 1860","quote_sha256":"677f002e6e47f9cbd2edeaeabef3d58eb35c02545ff3916229b3ddf01950f21a","reader_fragment":"p-463213-464946-d0b29a71181f4f2d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-463213-464946-d0b29a71181f4f2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":463981,"character_end":464408,"quote":"any treasonable or seditious matter, that is \r\nto say, any matter the publication of which is punishable under \r\nSection 123A or Section 124A, as the case may be, of the Pakistan \r\nPenal Code, 1860 (XLV of 1860), and shall forward such package to \r\nsuch officer as the Provincial Government may appoint in this behalf.            \r\n (2)  Any officer detaining a package under sub -section (1) shall, where \r\npracticable, forthw","quote_sha256":"f9a49e813078efc35466c1aff25ad627106c0a508f2ba20deba3f5d5a8c2f12c","reader_fragment":"p-463213-464946-d0b29a71181f4f2d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-463213-464946-d0b29a71181f4f2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-5d04c708b035f667a24d","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":466320,"character_end":466352,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-464946-466725-56cdd1e7fcc3bffd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-464946-466725-56cdd1e7fcc3bffd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":466150,"character_end":466582,"quote":"ed. - Every application under the second proviso to sub -section \r\n(3) of section 172 shall be heard and determined in the manner provided by section \r\n99D to 99F of the Code of Criminal Procedure, 1898 (Act V of 1898), by a special \r\nbench of the High Court constituted in the manner provided by section 99C of that \r\nCode.    \r\n174. 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Inserted the words and commas by the Finance Act, 1973(L of 1973), page 13. \r\nS.9(8)(b), page 13. \r\n \r\n11. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(7), page 306.  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Power to try summarily. - Any Magistrate for the time being empowered to try in \r\na summary way the offences specified in sub -section (1) of Section 260 of the Code of \r\nCriminal Procedure, 1898 (Act V of 1898) may, if he thinks fit, on application in this behalf \r\nby the prosecution, try an offence under this Act except when the value of goods involved in \r\nsuch offences exceeds five hundred rupees, in accordance with t","quote_sha256":"1e4201396e1f5a086cebe4277df3a7fa5eff043458daa919c61ad295e3be7b46","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-bc083d13d0f0d4e1bb89","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506877,"character_end":506911,"quote":"Code \r\nof Criminal Procedure, 1898","quote_sha256":"368a5c3250a4a6e71cc453cebc3b1b6a73accee6c31f50e1fbfca99a230f3ead","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506707,"character_end":507141,"quote":"1977), S.51(vii), page 227.  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Omitted. \r\n \r\n221. 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Definitions. - ","quote_sha256":"58c3054030b93ddf5336e6529ecfd1499dcd0f7dd693cc850fcaf1001bd53546","reader_fragment":"p-23119-24916-03f45099bcee9d10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-23119-24916-03f45099bcee9d10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-23119-24916-03f45099bcee9d10","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":27141,"character_end":27153,"quote":"section 2(s)","quote_sha256":"38030e3bc3f16758270fe71d6077dd9242fc52390ff31bf201fd80d33a4860d2","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":26971,"character_end":27383,"quote":"livery ” means supervised and coordinated \r\noperational activities that allow suspected consignments of \r\nprohibited and restricted goods, including items mentioned in \r\nsection 2(s), to pass out of, through or into the territory of \r\nPakistan, with a view to identifying persons involved in the \r\ncommission of an offence cognizable under this Act;] \r\n(g) “conveyance” means any means of transport used for carr","quote_sha256":"0947df34f5c30b470632de05689b6ae52797accdcb45b530871268bbdccacd4d","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-037847162b0556dbb9b0","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":63837,"character_end":63895,"quote":"9. Declaration of customs–ports, customs airports, etc.-  ","quote_sha256":"8612a3c60fab2c0aa85b31a1432f89cd25ba73c95146f6d7a76f40805a89ee95","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":27549,"character_end":27558,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":27379,"character_end":27788,"quote":"carrying \r\ngoods or passengers such as a vessel, aircraft, vehicle or animal; \r\n THE CUSTOMS ACT,1969 \r\n \r\n3 \r\n \r\n(h) “customs-airport”  means any airport declared under section 9 \r\nto be a customs- airport; \r\n(i) “customs-area”  means the limits of the customs -station \r\nspecified under section   10 and includes any area in which \r\nimported goods or goods for export are ordinarily kept before \r\nclearance ","quote_sha256":"dbf347398bd245ac179c20ad8e19b819e1ae7b8f72c309849d04e9f252f5a722","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-9daaa53eaf6a2dea6c98","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":64762,"character_end":65082,"quote":"10. Power to approve landing places and specify limits of customs -stations.-  \r\nThe Board may, by notification in the official Gazette:-  \r\n (a) specify the limits of any customs-station; and  \r\n (b) approve proper places in any customs -station for the loading and \r\nunloading of goods or any class of goods.  \r\n \r\n11.","quote_sha256":"b7e58c725f7d1c4111e54b828032e980d28a5b4f6370083774204b843bd64d90","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-10-64762","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":27668,"character_end":27680,"quote":"section   10","quote_sha256":"0f51d441dfb85718163b7adf4f4e5c7d50baf9a556939ddb5cd8fae91e5d5227","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":27498,"character_end":27910,"quote":"customs-airport”  means any airport declared under section 9 \r\nto be a customs- airport; \r\n(i) “customs-area”  means the limits of the customs -station \r\nspecified under section   10 and includes any area in which \r\nimported goods or goods for export are ordinarily kept before \r\nclearance by the customs authorities;  \r\n16[(ia) \"Customs Computerized System\"  means a comprehensive \r\nCustoms information technolo","quote_sha256":"f205581507c1ac7a94316f35e1ac205c53cf4626cd8d3bdba74804e92d8889a1","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-93fcadb978ddaf109585","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":63837,"character_end":63895,"quote":"9. Declaration of customs–ports, customs airports, etc.-  ","quote_sha256":"8612a3c60fab2c0aa85b31a1432f89cd25ba73c95146f6d7a76f40805a89ee95","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":28186,"character_end":28195,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":28016,"character_end":28425,"quote":"pplied by the officers of \r\ncustoms or through Customs Computerized System to manage \r\nrisks and ensure compliance.] \r\n(j) “customs-port”  means any place declared under section 9 to be \r\na 18[customs-port]; \r\n19[(jj)   omitted]. \r\n 40(k)   “customs-station”  means any customs -station, customs-airport, \r\nan inland river port, land customs-station or any place declared as \r\nsuch under section 9]; \r\n  20[(k","quote_sha256":"8043d86e46d168cd38f04dacb406365885e3e600965e99f0bb0aa200357f1adb","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-a512a08ad67f1405aa16","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":63837,"character_end":63895,"quote":"9. 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Delivery of import manifest in respect of a vessel. - ","quote_sha256":"1a9d7cd617b5289decae4dff5aad2f17668bb327a79f77cbba7e0b1c35722980","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-206411-208193-204114e24781d6ab","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":31406,"character_end":31416,"quote":"section 43","quote_sha256":"8a99826da7a74f25842c969d260661404795f24e964a0ac5e118671a0b336c1d","reader_fragment":"p-30199-31940-1e57751137da56f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-30199-31940-1e57751137da56f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":31236,"character_end":31646,"quote":"104 39[,121], 131, 139 42[,] 144 42[ or 147] and \r\nincludes a goods declaration electronically filed;] \r\n(lb) “import manifest”   means import manifest delivered under \r\nsection 43 or 44 as the case may be and includes electronically \r\nfiled import manifest;] \r\n35[(Ic) “KIBOR” means Karachi Inter Bank Offered Rate prevalent \r\non the first day of each quarter of the financial year.] \r\n46[ld “Vessel Intimatio","quote_sha256":"ef9d67c170cbe9f8e5920ff73bc7b08008205d2d9b89b016acda7ca0b6d00beb","reader_fragment":"p-30199-31940-1e57751137da56f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-30199-31940-1e57751137da56f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-5cc0b87d6d30730d4a81","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":46800,"character_end":47120,"quote":"1[3. Appointment of officers of customs. -  For the purposes of this Act, the Board \r\nmay, by  notification in the official Gazette, appoint, in relation to any area specified in \r\nthe notification, any person to be — \r\n(a) a Chief Collector of Customs; \r\n(b) a Collector of Customs; \r\n(c) a Collector of Customs (Appeal","quote_sha256":"f398915afa35efc2710ddb6173a001d1e9757e6a4c534257e37f5f49cc9e940b","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-3-46800","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":32331,"character_end":32340,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-31940-33718-0a9efc78771dc59c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-31940-33718-0a9efc78771dc59c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":32161,"character_end":32570,"quote":"nuclear material as defined in the \r\nPakistan Nuclear Regulatory Authority Ordinance, 2001 (III of \r\n2001);]  \r\n(o) “officer of customs” means an officer appointed under section 3; \r\n47[(oa)  “other government agencies\" means other government agencies \r\nas defined under clause (n) of sub -section (1) of section 2 of the \r\nPakistan Single Window Act, 2021 (III of 2021);] \r\n(p) “Pakistan customs -waters”  me","quote_sha256":"c739b3a202b91f462a0a221e123cb77e2f8aea306ded2dd736a3d963689edfb4","reader_fragment":"p-31940-33718-0a9efc78771dc59c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-31940-33718-0a9efc78771dc59c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7934e022cee25ff8e731","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":63837,"character_end":63895,"quote":"9. Declaration of customs–ports, customs airports, etc.-  ","quote_sha256":"8612a3c60fab2c0aa85b31a1432f89cd25ba73c95146f6d7a76f40805a89ee95","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":36029,"character_end":36038,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-35485-37261-cb9fd77bfbca27a8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-35485-37261-cb9fd77bfbca27a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":35859,"character_end":36268,"quote":" official Gazette, which, \r\nin each case, exceed  37,45[five hundred thousand] rupees \r\nin value; or  \r\n(iii) any goods by any route other than a route declared under \r\n section 9 or 10 or from any place other than a customs -\r\nstation.] and includes an attempt, abetment or connivance \r\nof so bringing in or taking out of such goods; and all \r\ncognate words and expressions shall be construed \r\naccordingly; ","quote_sha256":"acf90bdffb17133c0916c9b72fb54ebb4c78fb4862d8c500761665f7142b20cd","reader_fragment":"p-35485-37261-cb9fd77bfbca27a8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-35485-37261-cb9fd77bfbca27a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-853fec6da2229ee49339","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"185","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":478192,"character_end":478512,"quote":"24[185. Special Judges. -  (1) The Federal Government may by notification in the \r\nofficial Gazette, appoint as many Special Judges as it considers necessary and, where \r\nit appoints more than one Special Judge, shall specify in the notification the \r\nheadquarters of each Special Judge and the territorial limits within","quote_sha256":"18f794400a25e27a710cc8438311cde0844ce50e9fd4b5eaa40d9e3f5f5736d2","reader_fragment":"p-477273-479022-f34f287b7a506e66","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-477273-479022-f34f287b7a506e66","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-185-478192","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":36400,"character_end":36411,"quote":"Section 185","quote_sha256":"04b105f5eae06f1e5d278ec0c4fbf22adbdcf5182363548c5b06d3a2469bf189","reader_fragment":"p-35485-37261-cb9fd77bfbca27a8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-35485-37261-cb9fd77bfbca27a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":36230,"character_end":36641,"quote":"ons shall be construed \r\naccordingly; or] \r\n47(iv) essential commodities, as notified by the Board;] \r\n 29[(ss) “Special Judge”   means a Special Judge appointed under \r\nSection 185; \r\n   (sss) “Special Appellate Court”   means a Special Appellate Court \r\nconstituted under section 46 of the Prevention of Smuggling \r\nAct,1977;] \r\n   30[(ssss) “surcharge” means an amount or charge required to be paid \r\nunder s","quote_sha256":"ec681f90eedd1f6d3df1bb57f4b4781da98740a89b8fa0627d65edabffd776b6","reader_fragment":"p-35485-37261-cb9fd77bfbca27a8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-35485-37261-cb9fd77bfbca27a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bfa7fb6031db2ce65716","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40213,"character_end":40533,"quote":"12. Omitted by Finance Act, 2006. At the time of omitting the clause (d) was as under:- \r\n “(d)“bill of export”  means bill of export delivered under section 131 **[and includes electronic \r\nfiling of bill of export]; .**Added by Finance Ordinance, 2001 (XXV of 2001), S.4(1)(ii), page \r\n305. \r\n12a. 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Power to declare warehousing stations.-  ","quote_sha256":"56104658884da8f6bb79f52b1125fe2e7ace4af6ca412e9415e1d13e74aec835","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":37289,"character_end":37299,"quote":"section 11","quote_sha256":"10cf0310974ee2caed25d540e3a8b6f712aee75588d91df491e315bb80f77742","reader_fragment":"p-37261-38990-434879ea96c2414f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-37261-38990-434879ea96c2414f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":37119,"character_end":37529,"quote":"rehouse”  means any place appointed or licensed under \r\nsection 12 or section 13; \r\n(u) “warehousing station”   means a place declared as a \r\nwarehousing  station  under section 11; \r\n(v) “wharf”  means any place in customs -port approved under \r\nclause (b) of section 10 for the loading and unloading of goods or \r\nany class of goods  31[;] \r\n32[(w) “33[***]arrears”  means the amount of any duty, surcharge, ","quote_sha256":"5ea0a7baa4dd04e9c5e661f03401fcd840f7071bf7e3372535ced01ce63ca314","reader_fragment":"p-35485-37261-cb9fd77bfbca27a8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-35485-37261-cb9fd77bfbca27a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-e545de9f44284138c1bb","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":64762,"character_end":65082,"quote":"10. 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Recovery of Government dues. - (1) When, under this Act or under any \r\nother law for the time being in force, which provides for any tax, duty or other levy \r\nbeing collected in the same manner as customs -duties are collected, a penalty is \r\nadjudged against, or notice or demand is served upon, any person call","quote_sha256":"406283f057662fc9245aa05990fc5d4f8d1c3243b9e79aafdd2b7339b13b7c04","reader_fragment":"p-605684-607433-c063a002e94e8a0a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-605684-607433-c063a002e94e8a0a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-202-607182","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":37739,"character_end":37750,"quote":"section 202","quote_sha256":"ec3f326896be9240b2daa6cd20bf3978d8ce1c5c3f0c0a2f4fdd3b4abb51e987","reader_fragment":"p-37261-38990-434879ea96c2414f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-37261-38990-434879ea96c2414f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":37569,"character_end":37980,"quote":"t ] which is adjudged or \r\ndemanded through an adjudication order passed by the competent \r\nauthority or the amount referred to in the notice under sub -\r\nsection (2) of section 202 which is recoverable in full or in part \r\nand is not paid within the time prescribed; \r\n(x) “default”  means the failure to pay the outstanding arrears as \r\ndefined in clause (w); and  \r\n(y)  “defaulter”  means the person and in ","quote_sha256":"230e90455cddc26d8e07d8a8c8ba703e8d8b01075d7a9e3773e9178e696f65f3","reader_fragment":"p-37261-38990-434879ea96c2414f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-37261-38990-434879ea96c2414f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-92a0bad4fa8589ec8f14","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"185","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":478192,"character_end":478512,"quote":"24[185. 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Appointment of officers of customs. -  For the purposes of this Act, the Board \r\nmay, by  notification in the official Gazette, appoint, in relation to any area specified in \r\nthe notification, any person to be — \r\n(a) a Chief Collector of Customs; \r\n(b) a Collector of Customs; \r\n(c) a Collector of Customs (Appeal","quote_sha256":"f398915afa35efc2710ddb6173a001d1e9757e6a4c534257e37f5f49cc9e940b","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-3-46800","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":38902,"character_end":38911,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-37261-38990-434879ea96c2414f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-37261-38990-434879ea96c2414f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":38732,"character_end":39141,"quote":"  Political Agent or” were inserted by the Regulation No.1 of 1984.s.2. \r\n3. Substituted for the words “Central Government” by the Finance Ordinance,1972(XXI of 1972), \r\nsection 3, page 56 and Second Schedule S.1, page 76  with effect from 17th June,1972. \r\n4 .i.e. the 1 st day of January,1970, vide Notification published in Gazette of Pakistan, \r\nExtraordinary, January,1970 Extraordinary, Page,1035. \r\n5 S","quote_sha256":"2ce9587d2cd9c4e14badd776231acef2d98e8d37db18b8575b633640d326e54d","reader_fragment":"p-37261-38990-434879ea96c2414f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-37261-38990-434879ea96c2414f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6abc00a4ad5ccb7b1808","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"79","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":224609,"character_end":224929,"quote":"79. Declaration and assessment for home consumption or warehousing  [or \r\ntransshipment] .- 1[(1)The owner of any imported goods shall make entry of such \r\ngoods for home consumption or warehousing 19[or transshipment] or for any other \r\napproved purposes, within 21[ten] days of the arrival of the goods, by,- \r\n \r\n(a) ","quote_sha256":"97e17ca25df570cc8eb15b19366aa038ef228d808e5b3801bbe6daa72117647f","reader_fragment":"p-224085-225859-3b90a171e20320db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-224085-225859-3b90a171e20320db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-79-224609","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40070,"character_end":40080,"quote":"section 79","quote_sha256":"b021da1f307957f4d25fb36358d49c2e37a32dc3d2a52d3d916ed8ec4b72bda6","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39900,"character_end":40310,"quote":"y Finance Act, 2006. At the time of omitting the clause (c) was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n8 \r\n \r\n “(c)“bill of entry”   means bill of entry delivered under section 79 11a[and includes electronic \r\nfiling of  bill of entry]; \r\n 11a Added by Finance Ordinance, 2001 (XXV of 2001) S.4(1), page 304.” \r\n12. Omitted by Finance Act, 2006. 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Clearance for exportation.-  (1) No goods shall be loaded for exportation until-   \r\n \r\n(a) the owner any goods to be exported has made a declaration in \r\nsuch form and manner as prescribed by the Board, by filing a \r\ngoods declaration to Customs containing correct and complete \r\nparticulars of his goods, and as","quote_sha256":"f474ddd0b5127ae44dca4ec86eea7fe10efbac77b842c7a9021ff4d1e611caa0","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-131-294353","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40363,"character_end":40374,"quote":"section 131","quote_sha256":"ba4d383b1dfef1563bbe692b5208f38a55ca379c924c896139ee0d4b3d264c27","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40193,"character_end":40604,"quote":".4(1), page 304.” \r\n12. Omitted by Finance Act, 2006. At the time of omitting the clause (d) was as under:- \r\n “(d)“bill of export”  means bill of export delivered under section 131 **[and includes electronic \r\nfiling of bill of export]; .**Added by Finance Ordinance, 2001 (XXV of 2001), S.4(1)(ii), page \r\n305. \r\n12a. Substituted by the FA, 2007. 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Appointment of officers of customs. -  For the purposes of this Act, the Board \r\nmay, by  notification in the official Gazette, appoint, in relation to any area specified in \r\nthe notification, any person to be — \r\n(a) a Chief Collector of Customs; \r\n(b) a Collector of Customs; \r\n(c) a Collector of Customs (Appeal","quote_sha256":"f398915afa35efc2710ddb6173a001d1e9757e6a4c534257e37f5f49cc9e940b","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-3-46800","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":41168,"character_end":41177,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40998,"character_end":41407,"quote":" S.4(1)(c).  At the time of omission, clause  (ff) was as under:- \r\n “[(ff) ”Collector (Appeals)” means a person appointed to be a Collector of Customs \r\n(Appeals) under section 3;]” \r\n16. Inserted by the Finance Act, 1994 (XII of 1994), S.6(1), page 253 and substituted by Finance \r\nOrdinance, 2001 (XXV of 2001), S.4(1)(iii), page 305, substituted by Finance Ordinance, 2002 \r\n(XXVII of 2002), S.4(1)(d), pa","quote_sha256":"fd1a062d93c13e4b582238febf6cc222d0bd37c982ccc5991c97d41f184d8af9","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c367d8a82804261b53c3","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"43","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":207023,"character_end":207082,"quote":" 43. Delivery of import manifest in respect of a vessel. - ","quote_sha256":"1a9d7cd617b5289decae4dff5aad2f17668bb327a79f77cbba7e0b1c35722980","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-206411-208193-204114e24781d6ab","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43622,"character_end":43632,"quote":"section 43","quote_sha256":"8a99826da7a74f25842c969d260661404795f24e964a0ac5e118671a0b336c1d","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43452,"character_end":43862,"quote":"tituted by \r\nthe Finance Act, 2003 and Finance Act, 2006.  At the time of substitution was as under:- \r\n 23a. “(la) import manifest means import manifest delivered under section 43 or 44 as the \r\ncase may be and includes electronically filed import manifest;]”. \r\n 23b Substituted by the Finance Act, 2006. At the time of substitution the clause (la) was as \r\nunder:- \r\n  “23b[(la)\"goods declaration\"  means a ","quote_sha256":"3aa8e0d1907ab191c7783edb8ee46bdd7a6735cb005584b5301b32dae5aad931","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-0424786d748da3b73676","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":63837,"character_end":63895,"quote":"9. Declaration of customs–ports, customs airports, etc.-  ","quote_sha256":"8612a3c60fab2c0aa85b31a1432f89cd25ba73c95146f6d7a76f40805a89ee95","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44856,"character_end":44865,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44686,"character_end":45095,"quote":"l Government] in the official \r\nGazette, in each case exceeding one thousand rupees in value; or \r\n(b) any 27b[****] goods by any route other than a route declared under section 9 or 10 or \r\nfrom any place other than a customs station;]”. \r\n 27a. Substituted for the words “Central Government” by the Finance, 1972 (XXI of 1972), \r\nS.3, page 56 and Second Schedule S.1, page 76. \r\n 27b. 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Entrustment of functions of customs officers to certain other officers. - 8(1) \r\n The  Board  may, by  notification  in  the  official  Gazette,  entrust,  either  \r\nconditionally or unconditionally, any functions of any officer of customs under this Act \r\nto any officer of the Federal Government, Provincial Gover","quote_sha256":"6728ba8e7bc18b1a8989a2cd1531b4053acf08ff1064e557062955a0e58983af","reader_fragment":"p-54732-56499-8d806daf3c07f2d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-54732-56499-8d806daf3c07f2d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-6-55992","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61908,"character_end":61917,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61738,"character_end":62147,"quote":"same amendment was made to the Customs (Amendment) \r\nOrdinance, 1995 (CXIV of 1995) and Customs (Amendment) Ordinance, 1996 (XVI of 1996),  At \r\nthe time of substitution section 6 was as under:- \r\n “6. Entrustment of functions of the customs officers to certain other officers. - The \r\nBoard may, by notification in the official Gazette, entrust, either conditionally or unconditionally, \r\nany functions of an","quote_sha256":"08bde27f3e0c4b7b207ca2dce8795a8ab242a9cca7da72e65a017c437b62248c","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9d95a510b50c668aadac","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40213,"character_end":40533,"quote":"12. Omitted by Finance Act, 2006. At the time of omitting the clause (d) was as under:- \r\n “(d)“bill of export”  means bill of export delivered under section 131 **[and includes electronic \r\nfiling of bill of export]; .**Added by Finance Ordinance, 2001 (XXV of 2001), S.4(1)(ii), page \r\n305. \r\n12a. 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Substituted by the Finance Act, 1990 (VII of 1990), S.6(1), page 34.  At the time of substitution \r\nsection 12 was as under:- \r\n “12. Power to appoint public warehouse. - At any warehousing station, the Collector of \r\nCustoms may, from time to  time, appoint, public warehouses wherein dutiable goods may be \r\ndeposited without payment of c","quote_sha256":"94eb76397a9177120d832768a8f7e3356e941332162f361408e75b1d4a1c2500","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6d5beb26265847ee749f","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"14A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72285,"character_end":72296,"quote":"section 14A","quote_sha256":"9b657ad3d6835a65b3b8477eb06c6500f3eec0aa75028fbf85bdc88dda00a0ff","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72115,"character_end":72526,"quote":". \r\n               6.            Added by the Finance Ordinance, 2001 (XXV of 2001), S.4(2), page 305. \r\n7. Substituted by Finance Act, 2013. At the time of substitution section 14A was as under: \r\n (14A. Provision of accommodation at Customs -ports, etc.-  Any agency or person managing \r\nor owning a customs -port, a customs-airport or a land customs  station shall provide at its or his \r\nown cost adequate a","quote_sha256":"f281c7fff88a1a4038e677a33deb0d4ac0dcf27988b32f79706829d97c017b84","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-a8c5b75960800d6b296c","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"179","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":469995,"character_end":470315,"quote":"15[179.  Power of adjudication. - 16&39[(1) Subject to sub -section (2), in cases \r\ninvolving confiscation of goods or recovery of duty and other taxes not levied, short \r\nlevied or erroneously refunded, imposition of penalty or any other contravention \r\nunder this Act or the rules made thereunder, the jurisdiction and","quote_sha256":"2b125b6ba0a48f8eec09ab4cf7191b590b15c8d2c4b494b38913553d989a660d","reader_fragment":"p-468499-470250-2e49b7b11db9a4f6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-468499-470250-2e49b7b11db9a4f6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-179-469995","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":75783,"character_end":75794,"quote":"section 179","quote_sha256":"7921af0197748675c2825c5556746251ee3124724264617e3735cac3bd8679cc","reader_fragment":"p-74095-75844-a3e04b52c90a2ef9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-74095-75844-a3e04b52c90a2ef9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":75613,"character_end":76024,"quote":" exported in \r\nviolation of Intellectual Property Rights shall, notwithstanding any  thing contained in \r\nany other law for the time being in force, be adjudicated under section 179 by the \r\nappropriate officer of customs.] \r\n   \r\n16. Power to prohibit or restrict importation and exportation of goods. -  The \r\n2[Federal Government] may, from time to time, by notification in the official  Gazette, \r\nprohibit ","quote_sha256":"a880d72cfe6d4e19fbfc147929bd2e680d7a6d8dfeffa32e9c8b5e2cb5f199d8","reader_fragment":"p-74095-75844-a3e04b52c90a2ef9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-74095-75844-a3e04b52c90a2ef9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5081f1415e0712f1ea44","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"15","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72981,"character_end":73301,"quote":"1[15. Prohibitions.- No goods specified in the following clauses shall be brought into \r\nor taken out of Pakistan, namely:-  \r\n \r\n(a) counterfeit coins, forged or counterfeit currency notes, and any other \r\n counterfeit product; \r\n(b) any obscene book, pamphlet, paper, drawing, painting, representation, \r\nfigure, photo","quote_sha256":"5da98a3f92557bc7c247c283903b3033e640d50365444a859be31b621a7c39c6","reader_fragment":"p-72313-74095-270e3b33d1a04266","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-72313-74095-270e3b33d1a04266","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-15-72981","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":76225,"character_end":76237,"quote":"section \r\n15","quote_sha256":"664d69999360778cd2c823d067cb12823e4b278fb98883f2f1003b7fe75d1431","reader_fragment":"p-75844-77569-41aca7f5b9457285","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-75844-77569-41aca7f5b9457285","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":76055,"character_end":76467,"quote":"r taking out of Pakistan of any goods of specified \r\ndescription by air, sea or land.   \r\n \r\n3[17.  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Prohibitions.- No goods specified in the following clauses shall be brought into \r\nor taken out of Pakistan, namely:-  \r\n \r\n(a) counterfeit coins, forged or counterfeit currency notes, and any other \r\n counterfeit product; \r\n(b) any obscene book, pamphlet, paper, drawing, painting, representation, \r\nfigure, photo","quote_sha256":"5da98a3f92557bc7c247c283903b3033e640d50365444a859be31b621a7c39c6","reader_fragment":"p-72313-74095-270e3b33d1a04266","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-72313-74095-270e3b33d1a04266","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-15-72981","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":77128,"character_end":77138,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-75844-77569-41aca7f5b9457285","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-75844-77569-41aca7f5b9457285","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":76958,"character_end":77368,"quote":"r] for a \r\nperiod not exceeding fifteen days.] \r\nLEGAL REFERENCE \r\n \r\n1. 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Appointment of officers of customs. -  For the purposes of this Act, the Board \r\nmay, by  notification in the official Gazette, appoint, in relation to any area specified in \r\nthe notification, any person to be — \r\n(a) a Chief Collector of Customs; \r\n(b) a Collector of Customs; \r\n(c) a Collector of Customs (Appeal","quote_sha256":"f398915afa35efc2710ddb6173a001d1e9757e6a4c534257e37f5f49cc9e940b","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-3-46800","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79405,"character_end":79414,"quote":"Section 3","quote_sha256":"4f8c7289360c0bbea6eb45baa1d664628453db67545cb68c11186b15ff96194f","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79235,"character_end":79644,"quote":"description of goods in transit to a \r\nforeign territory.” \r\n \r\n 1a.           The words “Central Government” substituted by the Finance Ordinance, \r\n1972 (XXI of 1972), Section 3, page     56 and Second Schedule S.1, page 76 w.e.f. 17 th \r\nJune, 1972. \r\n \r\n2. The words “Central Government” substituted by the Finance Ordinance, 1972 (XXI of 1972), \r\nSection 3, page 56 and Second Schedule S.1, page 76 w.e.f","quote_sha256":"5aac9b5cbe7ccbfdade446e5e4db4df69f8b674091afd4aa4918b65681508817","reader_fragment":"p-77569-79299-04b37d0d34d293dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-77569-79299-04b37d0d34d293dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cbf76b932bc35b1b0177","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":46800,"character_end":47120,"quote":"1[3. Appointment of officers of customs. -  For the purposes of this Act, the Board \r\nmay, by  notification in the official Gazette, appoint, in relation to any area specified in \r\nthe notification, any person to be — \r\n(a) a Chief Collector of Customs; \r\n(b) a Collector of Customs; \r\n(c) a Collector of Customs (Appeal","quote_sha256":"f398915afa35efc2710ddb6173a001d1e9757e6a4c534257e37f5f49cc9e940b","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-3-46800","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79587,"character_end":79596,"quote":"Section 3","quote_sha256":"4f8c7289360c0bbea6eb45baa1d664628453db67545cb68c11186b15ff96194f","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79417,"character_end":79826,"quote":"age     56 and Second Schedule S.1, page 76 w.e.f. 17 th \r\nJune, 1972. \r\n \r\n2. The words “Central Government” substituted by the Finance Ordinance, 1972 (XXI of 1972), \r\nSection 3, page 56 and Second Schedule S.1, page 76 w.e.f. 17th June, 1972. \r\n3. Substituted  by the Finance Act, 2005. 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Detention, seizure and confiscation of goods imported in violation of section \r\n15 or section 16.-  Where any goods are imported into, or attempted to be exported out \r\nof, Pakistan in violation of the provisions of section 15 or of a notification under section \r\n16, such goods shall, without prejudice to any ot","quote_sha256":"37172dd80e1310a239e8a0481ffd0a6442067e7d1c75c9b705baf03cba3f49f5","reader_fragment":"p-75844-77569-41aca7f5b9457285","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-75844-77569-41aca7f5b9457285","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-17-76148","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79735,"character_end":79745,"quote":"section 17","quote_sha256":"a5d6abf8f0c914957b60cb664e03845d42724633ff5d5255cbd5fde78d9f8ac4","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79565,"character_end":79975,"quote":"1972 (XXI of 1972), \r\nSection 3, page 56 and Second Schedule S.1, page 76 w.e.f. 17th June, 1972. \r\n3. 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Declaration and assessment for home consumption or warehousing  [or \r\ntransshipment] .- 1[(1)The owner of any imported goods shall make entry of such \r\ngoods for home consumption or warehousing 19[or transshipment] or for any other \r\napproved purposes, within 21[ten] days of the arrival of the goods, by,- \r\n \r\n(a) ","quote_sha256":"97e17ca25df570cc8eb15b19366aa038ef228d808e5b3801bbe6daa72117647f","reader_fragment":"p-224085-225859-3b90a171e20320db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-224085-225859-3b90a171e20320db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-79-224609","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":116899,"character_end":116909,"quote":"section 79","quote_sha256":"b021da1f307957f4d25fb36358d49c2e37a32dc3d2a52d3d916ed8ec4b72bda6","reader_fragment":"p-116340-118108-c98dc2abc6af6a71","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-116340-118108-c98dc2abc6af6a71","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":116729,"character_end":117139,"quote":"pplicable customs value for assessment of the relevant imported or exported goods  \r\n116[: \r\nProvided that where the value declared in a goods declaration, filed under \r\nsection 79 or section 131 or mentioned in the invoice retrieved from the consignment, \r\nas the case may be, is higher than the value determined under sub -section (1), such \r\nhigher value shall be the customs value.] \r\n \r\n THE CUSTOMS ACT,1","quote_sha256":"c93eabfabcaa272c5d50fd508aa6f960e338c08e7f51be74d74cb5e77d03095d","reader_fragment":"p-116340-118108-c98dc2abc6af6a71","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-116340-118108-c98dc2abc6af6a71","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-88917e930afe4dd4acb7","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":294353,"character_end":294673,"quote":"1[131. 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Power to enter into mutual legal assistance agreements on \r\ncustoms matters.- (1) The Board may, of its own motion or upon request from an \r\ninternational organization, a foreign customs administration or any other foreign \r\ncompetent authority, enter into memorandum of understanding pertaining to mutual \r\nle","quote_sha256":"24c84a5ff53e26e1cab3b7de45946896db51b19fcfba99938193281bacdc712a","reader_fragment":"p-628788-630521-a15f34e2fc90696a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-628788-630521-a15f34e2fc90696a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-219a-629196","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":117728,"character_end":117742,"quote":"section \r\n219A","quote_sha256":"b5d89581cf3268dc3a9e1c3f226a8af4e99f5fb2cd25b3af8b31a7aaa90cdcd0","reader_fragment":"p-116340-118108-c98dc2abc6af6a71","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-116340-118108-c98dc2abc6af6a71","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":117558,"character_end":117972,"quote":"ty.] \r\n120[25AA. 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Declaration and assessment for home consumption or warehousing  [or \r\ntransshipment] .- 1[(1)The owner of any imported goods shall make entry of such \r\ngoods for home consumption or warehousing 19[or transshipment] or for any other \r\napproved purposes, within 21[ten] days of the arrival of the goods, by,- \r\n \r\n(a) ","quote_sha256":"97e17ca25df570cc8eb15b19366aa038ef228d808e5b3801bbe6daa72117647f","reader_fragment":"p-224085-225859-3b90a171e20320db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-224085-225859-3b90a171e20320db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-79-224609","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":129228,"character_end":129238,"quote":"section 79","quote_sha256":"b021da1f307957f4d25fb36358d49c2e37a32dc3d2a52d3d916ed8ec4b72bda6","reader_fragment":"p-128702-130479-0bff2b76b433b155","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-128702-130479-0bff2b76b433b155","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":129058,"character_end":129468,"quote":" import duty.-   The rate of duty applicable to \r\nany imported goods shall be the rate of duty in force; \r\n \r\n(a) in the case of goods cleared for home consumption under section 79, on \r\nthe date on which a 59&59A[goods declaration] is manifested under that \r\nsection; and \r\n \r\n(b) in the case of goods cleared from a warehouse under section 104, on the \r\ndate on which a 59&59A[goods declaration] for clearanc","quote_sha256":"daf001f5bb13094a572da559b99c428f3e9aba5f737cf6226263290f44fe4959","reader_fragment":"p-128702-130479-0bff2b76b433b155","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-128702-130479-0bff2b76b433b155","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5bef165840c48474fbaf","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"104","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":267392,"character_end":267448,"quote":"104. 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OMITTED.] \r\n \r\n","quote_sha256":"53cd42e9a59adc79fbdcd39c4e0a1800d9cbf7c594aadb529b0d377b712302a6","reader_fragment":"p-82841-84615-8ef6c45ebc85898a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-82841-84615-8ef6c45ebc85898a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-18b-84433","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148637,"character_end":148648,"quote":"section 18B","quote_sha256":"e36b2809d347b6dca404125dae8e85582843994f345d34808ee4e73a59c7d3c9","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148467,"character_end":148878,"quote":"words “(Amendment)” Omitted by Finance Act,1993 (X of 1993), S.4(1),page \r\n121. \r\n 5. 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Board’s power to grant exemption from duty in exceptional circumstances.- Under \r\ncircumstances of exceptional nature, the Board may, subject to such conditions, limitations or \r\nrestrictions, if any, as it thinks fit to impose, by a special order in each case recording such \r\ncircumstances, exempt any goods fro","quote_sha256":"5d496f051d2043f55534fbb4f10cfd9e0bd369e4687a0197b1bce0aa8704f7c0","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-20-180523","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150589,"character_end":150599,"quote":"section 20","quote_sha256":"4f96386da7ca879e92602b7107da77a1009b1ce68b2b9bb39a2783ea25709222","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150419,"character_end":150829,"quote":" Act, 2007. \r\n15. 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Board’s power to grant exemption from duty in exceptional circumstances.- Under \r\ncircumstance of exceptional nature, the Board may, subject to such conditions, \r\nlimitations or restrictions, if any, as ","quote_sha256":"d6bd6d6a2bc5b600ed5ea201166d79195e770b5716790558febaf9d930ede1ac","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fea2f9f8b49d04880d5d","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":184999,"character_end":185319,"quote":"37. 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Substituted for the full stop by the Finance Act, 2005. \r\n21. Added by the Finance Act, 2005. \r\n22. Substituted for the full stop by the Finance Act, 2005. \r\n23. 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The words “Central Government” substituted by Finance Ordinance, 1972 (XXXI of \r\n1972 ), S.3, and Second Schedule S.1,   page 76.   \r\n29a. Inserted section 22A by the Finance Act, 2007. \r\n30 Omitted the comma and words “, Federal Excise duty  and sales tax” by Finance Ordinance, \r\n2002 (XXVII of 2002), S.4(3), page 223. \r\n  \r\n 31. Substituted by the Finance Act, 1998 (III of 1998), S.4(","quote_sha256":"3ba501dbf0ddb9dde5e4259182720235a787ccb876dd71cb2c14ac2b53da2971","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-10c3f1c05ea71a293833","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":129017,"character_end":129337,"quote":"58[30.   Date of determination of rate of import duty.-   The rate of duty applicable to \r\nany imported goods shall be the rate of duty in force; \r\n \r\n(a) in the case of goods cleared for home consumption under section 79, on \r\nthe date on which a 59&59A[goods declaration] is manifested under that \r\nsection; and \r\n \r\n(","quote_sha256":"9d926f2e051a733d3bd5c6f396cb942e3482afb324c3b36131bac1d8e15d1453","reader_fragment":"p-128702-130479-0bff2b76b433b155","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-128702-130479-0bff2b76b433b155","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-129017","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154837,"character_end":154847,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154667,"character_end":155077,"quote":"rted goods. - (1) The value of any imported goods shall be \r\ntaken to be the normal price, that is to say, the price which they would fetch, on the date referred \r\nto in section 30 on a sale in  open market between a buyer and a seller independent of each other. \r\n(2) The normal price of any imported goods shall be determined on the following \r\nassumptions, namely:- \r\nthat the goods brought by sea or land a","quote_sha256":"518a3f7b45fd725aff8d69465db2180d4cf146f4305a1bbf719c6d4479b0a01a","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ceb01283504fab88bb33","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":294353,"character_end":294673,"quote":"1[131. Clearance for exportation.-  (1) No goods shall be loaded for exportation until-   \r\n \r\n(a) the owner any goods to be exported has made a declaration in \r\nsuch form and manner as prescribed by the Board, by filing a \r\ngoods declaration to Customs containing correct and complete \r\nparticulars of his goods, and as","quote_sha256":"f474ddd0b5127ae44dca4ec86eea7fe10efbac77b842c7a9021ff4d1e611caa0","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-131-294353","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":156805,"character_end":156818,"quote":"section \r\n131","quote_sha256":"d4d1b11df360505441f071236b223162c9b13c2cbfccd8ab0863b1da4910ff1a","reader_fragment":"p-155118-156905-d115730ca0aafb30","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-155118-156905-d115730ca0aafb30","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":156635,"character_end":157048,"quote":" of each other. \r\n Explanation.- For the purposes of this sub -section, the expression \r\n“prescribed time” shall mean the time when the bill of export is delivered under section \r\n131 or, when export of the goods is allowed without a bill of export or in anticipation \r\nof the delivery of a bill of export, the time when export of the goods commences. \r\n(5) The normal price of any exported goods shall be determi","quote_sha256":"fa6ff6fd0d25c8d3ed8de489fdfe00a5eb91f0a71616dbce47e0a7fee8ec7e44","reader_fragment":"p-155118-156905-d115730ca0aafb30","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-155118-156905-d115730ca0aafb30","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-509f9d3af12e0c0725c0","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642314,"character_end":642634,"quote":"25. Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- \r\n \r\n “211. Principals and agents to maintain records.-  All principals and agents transacting \r\nbusiness under this Act, except those importing or exporting goods for bonafide private or \r\npersonal purposes, shall, for a p","quote_sha256":"10556bed412f211151825ab7577ed5337240650183d36d8acbb167d2f7f87073","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-642314","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":159291,"character_end":159301,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-158620-160378-d43fb4e740cfc2ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-158620-160378-d43fb4e740cfc2ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":159121,"character_end":159531,"quote":"interest in the business or property of both of \r\nthem.”. \r\n \r\n 31a. Substituted by the Finance Act, 1999 (IV of 1999), S.10(3), page 758.  At the time of substitution \r\nsection 25 was as under:- \r\n  “25. Value of imported and exported goods. - (1) Subject to the provisions of this section \r\nand the rules, the value of any imported goods shall be the transaction value, that is, the \r\nprice actually paid or ","quote_sha256":"1826b216682bb0897e22606a7382b4eccc7b333dd10e3d3f90ca863744e05def","reader_fragment":"p-158620-160378-d43fb4e740cfc2ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-158620-160378-d43fb4e740cfc2ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c92a15d63c6045d6f859","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":294353,"character_end":294673,"quote":"1[131. Clearance for exportation.-  (1) No goods shall be loaded for exportation until-   \r\n \r\n(a) the owner any goods to be exported has made a declaration in \r\nsuch form and manner as prescribed by the Board, by filing a \r\ngoods declaration to Customs containing correct and complete \r\nparticulars of his goods, and as","quote_sha256":"f474ddd0b5127ae44dca4ec86eea7fe10efbac77b842c7a9021ff4d1e611caa0","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-131-294353","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":162227,"character_end":162238,"quote":"section 131","quote_sha256":"ba4d383b1dfef1563bbe692b5208f38a55ca379c924c896139ee0d4b3d264c27","reader_fragment":"p-162144-163933-4f8c2a09dbe4df20","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-162144-163933-4f8c2a09dbe4df20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":162057,"character_end":162468,"quote":"f each other. \r\n Explanation.- For the purposes of this sub -section, the expression \r\n“prescribed time” shall mean the time when the bill of export is delivered \r\nunder section 131 or; when export of the goods is allowed without a bill of \r\nexport or in anticipation of the delivery a bill of export, the same when \r\nexport of the goods commences; \r\n(4) The normal price of any exported goods shall be determin","quote_sha256":"136a7d504a10eb507a5e51e52280f502630f81282d3f1e073757fada16d6a464","reader_fragment":"p-160378-162144-d17a0611d49da222","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-160378-162144-d17a0611d49da222","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8aa533553648b95c30d2","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":294353,"character_end":294673,"quote":"1[131. Clearance for exportation.-  (1) No goods shall be loaded for exportation until-   \r\n \r\n(a) the owner any goods to be exported has made a declaration in \r\nsuch form and manner as prescribed by the Board, by filing a \r\ngoods declaration to Customs containing correct and complete \r\nparticulars of his goods, and as","quote_sha256":"f474ddd0b5127ae44dca4ec86eea7fe10efbac77b842c7a9021ff4d1e611caa0","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-131-294353","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166789,"character_end":166800,"quote":"section 131","quote_sha256":"ba4d383b1dfef1563bbe692b5208f38a55ca379c924c896139ee0d4b3d264c27","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166619,"character_end":167030,"quote":"nation II.- For the purposes of this sub -section, the expression “prescribed time” shall \r\nmean the time when the bill of export or goods declaration is delivered under section 131 or \r\n131A or, when export of the goods is allowed without a bill of export or goods declaration] or in \r\nanticipation of the delivery of a bill of export or goods declaration, the time when export of the \r\ngoods commences. \r\n 40a","quote_sha256":"7ce214665c03b4013bb426a798e5d7578fffee9e043e4aa68aa41bda16a5cb04","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1e1db51d64ff9ae93934","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"25A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167126,"character_end":167446,"quote":"41[25A.  Powers to determine the customs value.- (1) Notwithstanding the provisions contained \r\nin section 25, the Collector of Customs on his own motion, or the Director of Customs Valuation \r\non a reference made to him by any person, may determine the customs value of any goods or \r\ncategory of goods imported into or","quote_sha256":"c84047c915eafd9b306f344687299ad8d0f4563a0ab84880e5297ec3fbc500bb","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25a-167126","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167094,"character_end":167105,"quote":"section 25A","quote_sha256":"05e1bd722d9e8194cf10a919e25a482530d9260ddef8fd6ce8d2d51ff5bb7146","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166924,"character_end":167335,"quote":"e delivery of a bill of export or goods declaration, the time when export of the \r\ngoods commences. \r\n 40a. Substituted by the Finance Act, 2007. Before substitution the section 25A was as under:- \r\n \r\n41[25A.  Powers to determine the customs value.- (1) Notwithstanding the provisions contained \r\nin section 25, the Collector of Customs on his own motion, or the Director of Customs Valuation \r\non a reference ","quote_sha256":"900f2c4a575a111950691e04eccf5eea09eaa0f02973723e0a6e40f735af22bb","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a28a9ceca6a21935482a","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642314,"character_end":642634,"quote":"25. Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- \r\n \r\n “211. Principals and agents to maintain records.-  All principals and agents transacting \r\nbusiness under this Act, except those importing or exporting goods for bonafide private or \r\npersonal purposes, shall, for a p","quote_sha256":"10556bed412f211151825ab7577ed5337240650183d36d8acbb167d2f7f87073","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-642314","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167225,"character_end":167235,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167055,"character_end":167465,"quote":"nce Act, 2007. Before substitution the section 25A was as under:- \r\n \r\n41[25A.  Powers to determine the customs value.- (1) Notwithstanding the provisions contained \r\nin section 25, the Collector of Customs on his own motion, or the Director of Customs Valuation \r\non a reference made to him by any person, may determine the customs value of any goods or \r\ncategory of goods imported into or exported out of Pa","quote_sha256":"d25c4cde70aa0386abb73031cc92acaac6b5bb2c45ef6906048eabec07940de9","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bd0c4c632fa915c757be","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642314,"character_end":642634,"quote":"25. Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- \r\n \r\n “211. Principals and agents to maintain records.-  All principals and agents transacting \r\nbusiness under this Act, except those importing or exporting goods for bonafide private or \r\npersonal purposes, shall, for a p","quote_sha256":"10556bed412f211151825ab7577ed5337240650183d36d8acbb167d2f7f87073","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-642314","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167541,"character_end":167551,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167371,"character_end":167781,"quote":"mine the customs value of any goods or \r\ncategory of goods imported into or exported out of Pakistan after following the scheme and \r\nsequential order as laid down under section 25. \r\n(2) The customs value determined under sub-section (1) shall be the applicable customs value for \r\nassessment of the relevant imported or exported goods. \r\n(3) In case of any conflict in the customs value determined under sub ","quote_sha256":"5200779fc241b1cca43c88840b3c0b0ff2c089f63394c2e9f68644eadced28a3","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bde49cea1ad181bdf8fa","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642314,"character_end":642634,"quote":"25. Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- \r\n \r\n “211. Principals and agents to maintain records.-  All principals and agents transacting \r\nbusiness under this Act, except those importing or exporting goods for bonafide private or \r\npersonal purposes, shall, for a p","quote_sha256":"10556bed412f211151825ab7577ed5337240650183d36d8acbb167d2f7f87073","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-642314","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":168128,"character_end":168138,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167958,"character_end":168368,"quote":"nance Act, 1988 and Omitted by Finance Act, 2004 (II of 2004) , S.3(4), \r\npage 14. At the time of omission was as under:- \r\n  “25B. Determination of Value not covered by section 25. -   (1)  If the value of the \r\nimported goods cannot be determined under section 25, the value, subject to the rules, shall be \r\nthe transaction value of identical goods sold for export to Pakistan and exported at or about the \r","quote_sha256":"e22dffcfa543159875755828d8280c37e135f272eab87629f43db5618b8146ff","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7dd2158ac3ef0368fd90","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642314,"character_end":642634,"quote":"25. Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- \r\n \r\n “211. Principals and agents to maintain records.-  All principals and agents transacting \r\nbusiness under this Act, except those importing or exporting goods for bonafide private or \r\npersonal purposes, shall, for a p","quote_sha256":"10556bed412f211151825ab7577ed5337240650183d36d8acbb167d2f7f87073","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-642314","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":168213,"character_end":168223,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":168043,"character_end":168453,"quote":" the time of omission was as under:- \r\n  “25B. Determination of Value not covered by section 25. -   (1)  If the value of the \r\nimported goods cannot be determined under section 25, the value, subject to the rules, shall be \r\nthe transaction value of identical goods sold for export to Pakistan and exported at or about the \r\nsame time as the goods being valued. \r\n THE CUSTOMS ACT,1969 \r\n \r\n54 \r\n \r\n  (2) If t","quote_sha256":"bb9215620f1332074834f3a69660d225cd9414f0b49120983a9a74697b0011a6","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1bd2afceac12c899d91e","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642314,"character_end":642634,"quote":"25. Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- \r\n \r\n “211. Principals and agents to maintain records.-  All principals and agents transacting \r\nbusiness under this Act, except those importing or exporting goods for bonafide private or \r\npersonal purposes, shall, for a p","quote_sha256":"10556bed412f211151825ab7577ed5337240650183d36d8acbb167d2f7f87073","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-642314","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":170456,"character_end":170466,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-169209-170956-5a189a5f89447976","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-169209-170956-5a189a5f89447976","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":170286,"character_end":170696,"quote":" cannot be determined under sub -section \r\n(4), the value shall be determined using reasonable means consistent with the principles and \r\ngeneral provisions contained in section 25 and on the basis of data available with the Controller \r\nof Customs Valuation, due regard being given to the circumstances surrounding the sale.] \r\n \r\n43. 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Substituted by the Finance Act, 2006. \r\n 44a. Section 25D inserted by the Finance Act, 2007. \r\n45. Substituted by the Finance Act, 2006. 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Substituted by the Finance Act, 2006. \r\n 44a. Section 25D inserted by the Finance Act, 2007. \r\n45. Substituted by the Finance Act, 2006. At the time of substitution the section 26 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n55 \r\n \r\n  “26. 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Duty of person receiving import manifest. -  The person receiving an import \r\nmanifest under section 43 or section 44 shall countersign the same and enter thereon \r\nsuch particulars as the Collector of Customs from time to time directs 8[:]              \r\n \r\n 9[Provided that no countersignatures shall be required in respect of an i","quote_sha256":"f1535a40f03e50ea19cb79362602d4a49f1d5f97bef7c54df55bff57e8cbe63b","reader_fragment":"p-193962-195762-7bf21fd9183fbf2f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-193962-195762-7bf21fd9183fbf2f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-6f98417275d8f628fdc1","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"44","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":193166,"character_end":193486,"quote":"18[44. Delivery of import manifest in respect of a conveyance other than a vessel. - \r\nThe person-in-charge of a conveyance other than a vessel shall before arrival or as per \r\nfollowing timelines, after arrival thereof at a land customs-station or customs-airport, as \r\nthe case may be, deliver or file electronically a","quote_sha256":"2e2f2ce8281f84b728b8a66cf030b59e28ceb862b3512c41c745d946542a6314","reader_fragment":"p-192165-193962-247499e2fff7093c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-192165-193962-247499e2fff7093c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-44-193166","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":195528,"character_end":195538,"quote":"section 44","quote_sha256":"5a3558b07dacb947405c6263b499fa4c8dddacb6039797b2511845ad3fc7de4a","reader_fragment":"p-193962-195762-7bf21fd9183fbf2f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-193962-195762-7bf21fd9183fbf2f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":195358,"character_end":195768,"quote":"ified by the Board.]   \r\n         \r\n (3) 18[Omitted] \r\n \r\n46.  Duty of person receiving import manifest. -  The person receiving an import \r\nmanifest under section 43 or section 44 shall countersign the same and enter thereon \r\nsuch particulars as the Collector of Customs from time to time directs 8[:]              \r\n \r\n 9[Provided that no countersignatures shall be required in respect of an import \r\nmanife","quote_sha256":"58330b0907398e68356d0309912545dbdab5c79c5c5e361ef589de5f251a19de","reader_fragment":"p-193962-195762-7bf21fd9183fbf2f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-193962-195762-7bf21fd9183fbf2f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-895a7919b954a44477c5","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"47","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":195799,"character_end":196119,"quote":"47. Bulk not to be broken until manifest, etc. , delivered and vessel entered \r\ninwards.- No vessel arriving in any customs -port shall be allowed to break bulk, until \r\nan import manifest has been delivered as hereinbefore provided or until copy of such \r\nmanifest together with an application for entry of such vessel ","quote_sha256":"7d36d00400c1a2bf0656c9c6948c8b5ff8b14c228118580417a3bb0a10489bb2","reader_fragment":"p-195762-197487-bb8f1c61500434e3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-195762-197487-bb8f1c61500434e3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47-195799","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":197280,"character_end":197290,"quote":"section 47","quote_sha256":"7a95c929a085325f64965785435f9dacafd920414face7879b6d4bb9b2c59cde","reader_fragment":"p-195762-197487-bb8f1c61500434e3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-195762-197487-bb8f1c61500434e3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":197110,"character_end":197520,"quote":" bulk and to other conveyance to land the imported goods, as the \r\ncase may be.         \r\n49. Special pass for breaking bulk.-    Notwithstanding anything contained in \r\nsection 47 and subject to rules, the appropriate officer may grant, prior to receipt of the \r\nimport manifest and the entry inwards of a vessel, a special pass permitting bulk to be \r\nbroken.              \r\n50. 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Signature and contents of import manifest and amendment thereof. -  ","quote_sha256":"fecdb4fed684cff8816261d0e37e6cece11926e5b6f16db1743a124d8f7849b2","reader_fragment":"p-192165-193962-247499e2fff7093c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-192165-193962-247499e2fff7093c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-192165-193962-247499e2fff7093c","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":200440,"character_end":200450,"quote":"section 45","quote_sha256":"825f83be665dbdcf3f18a6f7481f4e4e52bcd17857ca72a80bb39c4a77d94f50","reader_fragment":"p-199244-201037-01e7cc2aac4a86d5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-199244-201037-01e7cc2aac4a86d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":200270,"character_end":200680,"quote":"quires; and  \r\n(c) answer such questions respecting the departure and destination of \r\nthe vessel as are put to him by the appropriate officer.  \r\n (3) The provisions of section 45 relating to the amendment of import \r\nmanifests shall, mutatis mutandis , apply also to export manifests delivered under this \r\nsection or under section 54. \r\n54. Conveyances other than vessels to deliver documents and answer que","quote_sha256":"3530597bf9d369bbcba63a9cd7e298ab94ff127cea481619823e8c11dc5b4c99","reader_fragment":"p-199244-201037-01e7cc2aac4a86d5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-199244-201037-01e7cc2aac4a86d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-251bf9064baf5eb64098","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"54","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":200610,"character_end":200930,"quote":"54. Conveyances other than vessels to deliver documents and answer questions \r\nbefore departure.-  The person-in-charge of a conveyance other than a vessel or his \r\nduly authorized agent shall -   \r\n(a) deliver to the appropriate officer an export manifest in duplicate in such \r\nform as may from time to time be prescri","quote_sha256":"f86d67cd7b9deff9555d95287917dd6e238162fe7aae8637160544e2715e9759","reader_fragment":"p-199244-201037-01e7cc2aac4a86d5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-199244-201037-01e7cc2aac4a86d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-54-200610","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":200596,"character_end":200606,"quote":"section 54","quote_sha256":"53459eb9448b633e75219705683709186a0f3f2f3ce096ff5723516005645ba2","reader_fragment":"p-199244-201037-01e7cc2aac4a86d5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-199244-201037-01e7cc2aac4a86d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":200426,"character_end":200836,"quote":"provisions of section 45 relating to the amendment of import \r\nmanifests shall, mutatis mutandis , apply also to export manifests delivered under this \r\nsection or under section 54. \r\n54. 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Application for port  clearance of vessels. -  ","quote_sha256":"69abd3d45499bce741e11b51a7954e1ad8e8a2bf98679febf3887dfb10908ca6","reader_fragment":"p-197487-199244-b71101db5bd816f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-197487-199244-b71101db5bd816f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-197487-199244-b71101db5bd816f9","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":201734,"character_end":201744,"quote":"section 53","quote_sha256":"819e0ab0400d1b1eeb481ccdb135781dbeee2d3460ed7410666e27cc39a7ac32","reader_fragment":"p-201037-202828-1b00b8a5e0fea9f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-201037-202828-1b00b8a5e0fea9f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":201564,"character_end":201974,"quote":"ance.-  (1)  The appropriate officer may refuse to give port -clearance to a \r\nvessel or permission for departure to any other conveyance until-  \r\n(a) the provisions of section 53 or section 54, as the case may be, have been \r\ncomplied with;  \r\n(b) all station or port dues and other charges and penalties payable in respect \r\nof such vessel, or by the owner or master thereof, or in respect of such \r\nother c","quote_sha256":"2f1ce801eac5c2ecb7a703f3c4957787b847e4fde0ffc4b87706f410cc6acf18","reader_fragment":"p-201037-202828-1b00b8a5e0fea9f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-201037-202828-1b00b8a5e0fea9f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-18ca5abcad12536ee271","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"54","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":200610,"character_end":200930,"quote":"54. Conveyances other than vessels to deliver documents and answer questions \r\nbefore departure.-  The person-in-charge of a conveyance other than a vessel or his \r\nduly authorized agent shall -   \r\n(a) deliver to the appropriate officer an export manifest in duplicate in such \r\nform as may from time to time be prescri","quote_sha256":"f86d67cd7b9deff9555d95287917dd6e238162fe7aae8637160544e2715e9759","reader_fragment":"p-199244-201037-01e7cc2aac4a86d5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-199244-201037-01e7cc2aac4a86d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-54-200610","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":201748,"character_end":201758,"quote":"section 54","quote_sha256":"53459eb9448b633e75219705683709186a0f3f2f3ce096ff5723516005645ba2","reader_fragment":"p-201037-202828-1b00b8a5e0fea9f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-201037-202828-1b00b8a5e0fea9f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":201578,"character_end":201988,"quote":"he appropriate officer may refuse to give port -clearance to a \r\nvessel or permission for departure to any other conveyance until-  \r\n(a) the provisions of section 53 or section 54, as the case may be, have been \r\ncomplied with;  \r\n(b) all station or port dues and other charges and penalties payable in respect \r\nof such vessel, or by the owner or master thereof, or in respect of such \r\nother conveyance by t","quote_sha256":"eba576d0490a63ee4fbfd09dbf4f892cb0ff39aef773bbbd72852930967d49a9","reader_fragment":"p-201037-202828-1b00b8a5e0fea9f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-201037-202828-1b00b8a5e0fea9f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ffa85abf8c16e459ab90","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"156","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330378,"character_end":330411,"quote":"156. Punishment for offences. -  ","quote_sha256":"a931f934e41e43c807f2e6310d548d37306e4e34902eb1f22c75baa054c493cd","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-329771-331553-f50ce83e50d1b045","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":203152,"character_end":203163,"quote":"section 156","quote_sha256":"6cae87fa02863964073f8b0fcfd9fbef991b62289a6ddc5be23f5ce9225cfd0d","reader_fragment":"p-202828-204622-11984d8907dc5813","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-202828-204622-11984d8907dc5813","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":202982,"character_end":203393,"quote":"o the appropriate officer a declaration in \r\nwriting to the effect that he will be liable for any penalty imposed under \r\nclause 24 of the Table under sub-section (1) of section 156 and furnishes \r\nsecurity for the discharge of the same;   \r\n (e) the agent, if any, delivers to the appropriate officer a declaration in \r\nwriting to the effect that such agent is answerable for the discharge of all \r\nclaims for ","quote_sha256":"29f6bff6d3711b18259c0e8a1cd7cc108339d02a4192b64dbbd00b7c0adc51c4","reader_fragment":"p-202828-204622-11984d8907dc5813","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-202828-204622-11984d8907dc5813","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-452abe581b2bef804b95","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"156","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330378,"character_end":330411,"quote":"156. Punishment for offences. -  ","quote_sha256":"a931f934e41e43c807f2e6310d548d37306e4e34902eb1f22c75baa054c493cd","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-329771-331553-f50ce83e50d1b045","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":203836,"character_end":203847,"quote":"section 156","quote_sha256":"6cae87fa02863964073f8b0fcfd9fbef991b62289a6ddc5be23f5ce9225cfd0d","reader_fragment":"p-202828-204622-11984d8907dc5813","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-202828-204622-11984d8907dc5813","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":203666,"character_end":204077,"quote":"ection (1) \r\nshall be liable to all penalties which might be imposed on the person -in-charge of such \r\nconveyance under clause 24 of the Table under sub -section (1) of section 156 and an \r\nagent delivering a declaration under clause (e) of sub -section (1) shall be bound to \r\ndischarge all claims referred to in such declaration.                   \r\n56. Grant of port clearance or permission for departure. -","quote_sha256":"f4ee0788b5618107a48a0231dd339a7b21d27cc20eb8f379a4ac4c9fac131b3f","reader_fragment":"p-202828-204622-11984d8907dc5813","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-202828-204622-11984d8907dc5813","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-04029b782be93c978bad","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"55","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":201473,"character_end":201793,"quote":"55. Power to refuse port clearance to vessels or permission for departure to \r\nother conveyance.-  (1)  The appropriate officer may refuse to give port -clearance to a \r\nvessel or permission for departure to any other conveyance until-  \r\n(a) the provisions of section 53 or section 54, as the case may be, have been \r\nc","quote_sha256":"8ce1fd2c96f79c9ac2995e027a988f2cd635f9716ad0a22108ffe0b92fcaab54","reader_fragment":"p-201037-202828-1b00b8a5e0fea9f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-201037-202828-1b00b8a5e0fea9f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-55-201473","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":204662,"character_end":204672,"quote":"section 55","quote_sha256":"d9eda543a8bddeee5fd343e3d1d4f76e90065b8eebaac8e6caa7b4f02e09cf6f","reader_fragment":"p-204622-206411-44549bc18c1b18d2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-204622-206411-44549bc18c1b18d2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":204492,"character_end":204902,"quote":"signed by the appropriate officer.           \r\n57. 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Grant of port clearance or permission for departure. -  ","quote_sha256":"bcd2e10221aa928404dfc4994d218f4d54289e6d6beaff566179bbee228999ad","reader_fragment":"p-202828-204622-11984d8907dc5813","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-202828-204622-11984d8907dc5813","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-202828-204622-11984d8907dc5813","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":204676,"character_end":204686,"quote":"section 56","quote_sha256":"3a00afad4453933deffe1e265e3fab2be90a3d83c498f902d2f9528058131b51","reader_fragment":"p-204622-206411-44549bc18c1b18d2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-204622-206411-44549bc18c1b18d2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":204506,"character_end":204916,"quote":"appropriate officer.           \r\n57. Grant of port clearance or permission for departure on security of agent. -  \r\nNotwithstanding   anything contained in section 55 or section 56 and subject to rules, \r\nthe appropriate officer may grant a port -clearance in respect of a vessel or permission \r\nfor departure in respect of any other conveyance, if the agent furnishes such security as \r\nsuch officer deems suf","quote_sha256":"32e62e641eca08c79aea734e21058b3adeecf5c1a405a71b18336a79fc2b3696","reader_fragment":"p-202828-204622-11984d8907dc5813","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-202828-204622-11984d8907dc5813","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-25241e65f07a56743198","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"53","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":198946,"character_end":198997,"quote":"53. Application for port  clearance of vessels. -  ","quote_sha256":"69abd3d45499bce741e11b51a7954e1ad8e8a2bf98679febf3887dfb10908ca6","reader_fragment":"p-197487-199244-b71101db5bd816f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-197487-199244-b71101db5bd816f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-197487-199244-b71101db5bd816f9","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":205079,"character_end":205089,"quote":"section 53","quote_sha256":"819e0ab0400d1b1eeb481ccdb135781dbeee2d3460ed7410666e27cc39a7ac32","reader_fragment":"p-204622-206411-44549bc18c1b18d2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-204622-206411-44549bc18c1b18d2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":204909,"character_end":205319,"quote":"ems sufficient for duly delivering within ten days from the date of such \r\n THE CUSTOMS ACT,1969 \r\n \r\n67 \r\n \r\ngrant, the export manifest and other documents specified in section 53, or section 54, as \r\nthe case may be.              \r\n58. Power to cancel port -clearance or permission for departure.  (1) For the \r\npurpose of securing compliance with any provision of this Act or the rules or any other \r\nlaw, t","quote_sha256":"66a735057962e27e2de91b118c60aef1a4069a871535b5c8bf39b13195ee0cf8","reader_fragment":"p-204622-206411-44549bc18c1b18d2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-204622-206411-44549bc18c1b18d2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-782690c7cd4540c77deb","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"54","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":200610,"character_end":200930,"quote":"54. Conveyances other than vessels to deliver documents and answer questions \r\nbefore departure.-  The person-in-charge of a conveyance other than a vessel or his \r\nduly authorized agent shall -   \r\n(a) deliver to the appropriate officer an export manifest in duplicate in such \r\nform as may from time to time be prescri","quote_sha256":"f86d67cd7b9deff9555d95287917dd6e238162fe7aae8637160544e2715e9759","reader_fragment":"p-199244-201037-01e7cc2aac4a86d5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-199244-201037-01e7cc2aac4a86d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-54-200610","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":205094,"character_end":205104,"quote":"section 54","quote_sha256":"53459eb9448b633e75219705683709186a0f3f2f3ce096ff5723516005645ba2","reader_fragment":"p-204622-206411-44549bc18c1b18d2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-204622-206411-44549bc18c1b18d2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":204924,"character_end":205334,"quote":"for duly delivering within ten days from the date of such \r\n THE CUSTOMS ACT,1969 \r\n \r\n67 \r\n \r\ngrant, the export manifest and other documents specified in section 53, or section 54, as \r\nthe case may be.              \r\n58. Power to cancel port -clearance or permission for departure.  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Delivery of import manifest in respect of a conveyance other than a vessel. - \r\nThe person-in-charge of a conveyance other than a vessel shall before arrival or as per \r\nfollowing timelines, after arrival thereof at a land customs-station or customs-airport, as \r\nthe case may be, deliver or file electronically a","quote_sha256":"2e2f2ce8281f84b728b8a66cf030b59e28ceb862b3512c41c745d946542a6314","reader_fragment":"p-192165-193962-247499e2fff7093c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-192165-193962-247499e2fff7093c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-44-193166","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":206364,"character_end":206374,"quote":"section 44","quote_sha256":"5a3558b07dacb947405c6263b499fa4c8dddacb6039797b2511845ad3fc7de4a","reader_fragment":"p-204622-206411-44549bc18c1b18d2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-204622-206411-44549bc18c1b18d2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":206194,"character_end":206604,"quote":"shall forthwith become \r\nvoid.                   \r\n \r\n59. Exemption of certain classes of conveyance from certain provisions of this \r\nChapter.-    (1) The provisions of section 44, 52, and 54 shall not apply to a  \r\nconveyance, other than a vessel which carries no goods other than the baggage of its \r\noccupants. \r\n  (2) The 15[Federal Government] may, by notification in the official \r\nGazette, exempt conve","quote_sha256":"cd970b810fd84c48b7454a38edf5ac7f2a71e9d5cddc2a3b88e98703175bf542","reader_fragment":"p-204622-206411-44549bc18c1b18d2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-204622-206411-44549bc18c1b18d2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d011684ef4463b190f6d","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"43","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":207023,"character_end":207082,"quote":" 43. Delivery of import manifest in respect of a vessel. - ","quote_sha256":"1a9d7cd617b5289decae4dff5aad2f17668bb327a79f77cbba7e0b1c35722980","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-206411-208193-204114e24781d6ab","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":206993,"character_end":207005,"quote":"section \r\n43","quote_sha256":"e220fda35f82625fb4c3f2b2ee84dca6dae6097c06ce3f4634b39d5294e0ab57","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":206823,"character_end":207235,"quote":"d by the Finance Act, 2005 \r\n3. Added by the Finance Act, 2005       \r\n4 .Substituted by the Finance Act, 2003 (I of 2003), S.5(8), page 23.  At the time of substitution section \r\n43 was as under:- \r\n 43. Delivery of import manifest in respect of a vessel. - (1) The Board may, by notification in the official \r\nGazette, fix a place in any river or port beyond which no vessel arriving shall pass until an import","quote_sha256":"227ba9787a32a17c5a527977b883f63fbbf158014bbe04012153d3c3a2cc0eea","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-7abe13e18403e2ce623a","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"67","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":213693,"character_end":213742,"quote":"67. 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Goods not to be loaded or unloaded except at approved places. -  Save where \r\ngeneral permission is given under section 67 or with permission in writing of the \r\nappropriate officer, no imported goods shall be unloaded or goods for export loaded at \r\nany place other than a place duly approved under clause (b) of section 10 for the \r\nunloading or load","quote_sha256":"863bbffcb56377d499d88fb6022c0198f74002a66366bc3b182177eaeebc6a65","reader_fragment":"p-211684-213474-d156fc93ac44dcd6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-211684-213474-d156fc93ac44dcd6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-fdf6165fb114f53c6977","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":64762,"character_end":65082,"quote":"10. Power to approve landing places and specify limits of customs -stations.-  \r\nThe Board may, by notification in the official Gazette:-  \r\n (a) specify the limits of any customs-station; and  \r\n (b) approve proper places in any customs -station for the loading and \r\nunloading of goods or any class of goods.  \r\n \r\n11.","quote_sha256":"b7e58c725f7d1c4111e54b828032e980d28a5b4f6370083774204b843bd64d90","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-10-64762","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":213626,"character_end":213636,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-213474-215239-0af93526b2882ee6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-213474-215239-0af93526b2882ee6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":213456,"character_end":213866,"quote":" writing of the \r\nappropriate officer, no imported goods shall be unloaded or goods for export loaded at \r\nany place other than a place duly approved under clause (b) of section 10 for the \r\nunloading or loading of such goods.         \r\n67. Power to exempt from sections 64 and 66. -   Notwithstanding anything \r\ncontained in section 64 or section 66, the Board may, by notification in the official  \r\nGazette,","quote_sha256":"0b704ea7b6b877051c2cc3150b5cd13af74264246820715305b0f2d0bc575ee3","reader_fragment":"p-211684-213474-d156fc93ac44dcd6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-211684-213474-d156fc93ac44dcd6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d4c127c6caa540e43236","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"64","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":211517,"character_end":211837,"quote":"64. Goods not to be loaded or unloaded or water -borne except in presence of \r\nofficer.-  Save where general permission is given under section 67 or with permission \r\nin writing of the appropriate officer, no goods other than passengers’ baggage or ballast \r\nurgently required to be loaded for the vessel’s safety, shall","quote_sha256":"875925e7537aade58fb853b0f154e69285473d7b175db85e6c43135c275bb027","reader_fragment":"p-209940-211684-539304ddbb929d23","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-209940-211684-539304ddbb929d23","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-64-211517","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":213782,"character_end":213792,"quote":"section 64","quote_sha256":"1f07811eb54a970a4c52250d885d2972dc6c719f29b625249481894996656336","reader_fragment":"p-213474-215239-0af93526b2882ee6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-213474-215239-0af93526b2882ee6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":213612,"character_end":214022,"quote":"clause (b) of section 10 for the \r\nunloading or loading of such goods.         \r\n67. 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Procedure in respect of goods not unloaded by vessels within time allowed.- \r\n (1) (a) If any goods imported by a vessel (except such as have been \r\nshown in the import manifest as not to be unloaded) are not \r\nunloaded within such period as is specified in the bill of lading or \r\nif no period is so specified, with","quote_sha256":"fe828d1e14ce89eaa5ac418f454c5a49cd2980346875fe7622556d331d8113b4","reader_fragment":"p-218764-220552-8c562f5264e8e66d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-218764-220552-8c562f5264e8e66d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-76-220399","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":222425,"character_end":222435,"quote":"section 76","quote_sha256":"c383960b7c620396455f7a1d81802ebdd2584d0741be75dd605fafac5e02bc55","reader_fragment":"p-222350-224085-17ed5361b4269ce8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-222350-224085-17ed5361b4269ce8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":222255,"character_end":222665,"quote":"ed for its \r\nunloading, or at the time of clearance outwards of the vessel from which it was \r\nunloaded, the master of such vessel may give such notice as is provided in section 76, \r\nand the officer -in-charge of the custom -house shall thereupon hold such package or \r\nparcel as provided in that section.                 \r\n78. Power to permit immediate discharge. -  (1) Notwithstanding anything \r\ncontained ","quote_sha256":"454de7d9f6a90703e6ad5dce9357b5a8eed2579630c209de847c4f3e6f725e1d","reader_fragment":"p-220552-222350-9b985bb74a0eff5c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-220552-222350-9b985bb74a0eff5c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7c76d82254b85ae04098","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"47","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":195799,"character_end":196119,"quote":"47. Bulk not to be broken until manifest, etc. , delivered and vessel entered \r\ninwards.- No vessel arriving in any customs -port shall be allowed to break bulk, until \r\nan import manifest has been delivered as hereinbefore provided or until copy of such \r\nmanifest together with an application for entry of such vessel ","quote_sha256":"7d36d00400c1a2bf0656c9c6948c8b5ff8b14c228118580417a3bb0a10489bb2","reader_fragment":"p-195762-197487-bb8f1c61500434e3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-195762-197487-bb8f1c61500434e3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47-195799","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":222913,"character_end":222925,"quote":"section \r\n47","quote_sha256":"a06bcb3e37af9523712355a6e9142844abaa695e38dc239fb158f0ee543228e0","reader_fragment":"p-222350-224085-17ed5361b4269ce8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-222350-224085-17ed5361b4269ce8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":222743,"character_end":223155,"quote":"\nwhich the Board, by notification in the official Gazette, declares this section to apply, \r\nmay permit the master of any vessel immediately on receipt of an order under section \r\n47 or a special pass under section 49, or the person -in-charge of a conveyance other \r\nthan a vessel on receipt of the import manifest, to discharge the goods imported by such \r\nconveyance, or any portion thereof, into the custody ","quote_sha256":"f96109247f758ae8f72be2d4995ce6f142efa8764307debfd36c4f4270ea2c08","reader_fragment":"p-222350-224085-17ed5361b4269ce8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-222350-224085-17ed5361b4269ce8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-641f491ff76592704ad1","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"49","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":197200,"character_end":197240,"quote":"49. 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Declaration and assessment for home consumption or warehousing  [or \r\ntransshipment] .- 1[(1)The owner of any imported goods shall make entry of such \r\ngoods for home consumption or warehousing 19[or transshipment] or for any other \r\napproved purposes, within 21[ten] days of the arrival of the goods, by,- \r\n \r\n(a) ","quote_sha256":"97e17ca25df570cc8eb15b19366aa038ef228d808e5b3801bbe6daa72117647f","reader_fragment":"p-224085-225859-3b90a171e20320db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-224085-225859-3b90a171e20320db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-79-224609","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":227952,"character_end":227962,"quote":"section 79","quote_sha256":"b021da1f307957f4d25fb36358d49c2e37a32dc3d2a52d3d916ed8ec4b72bda6","reader_fragment":"p-227617-229332-c33a8dc6ddbe7c5f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-227617-229332-c33a8dc6ddbe7c5f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":227782,"character_end":228192,"quote":"tions as may \r\nbe prescribed by the Board.] \r\n2[79A.  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Powers to determine the customs value.- (1) Notwithstanding the provisions contained \r\nin section 25, the Collector of Customs on his own motion, or the Director of Customs Valuation \r\non a reference made to him by any person, may determine the customs value of any goods or \r\ncategory of goods imported into or","quote_sha256":"c84047c915eafd9b306f344687299ad8d0f4563a0ab84880e5297ec3fbc500bb","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25a-167126","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":232499,"character_end":232510,"quote":"section 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Clearance for home consumption.- (1)  When the owner of any goods entered \r\nfor home-consumption and assessed under section 2[****] 80 2[****] or 81 has paid the \r\nimport duty and other charges, if any, in respect of the same the appropriate officer, if \r\nhe is satisfied that the import of the goods is not prohib","quote_sha256":"862d22da37668a26f4cf13612a6f982db2791c8d5cd7283c253ba4593dc4ce9c","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-83-245048","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":248149,"character_end":248159,"quote":"section 83","quote_sha256":"5d399315fafaffa6e895c880aea5babf51ca5078de7c11cf0d6f932bc2853fee","reader_fragment":"p-246910-248701-54989f4f987a8713","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-246910-248701-54989f4f987a8713","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":247979,"character_end":248389,"quote":"n (1) by the Finance Act, 1993 (X of 1993), S.4(iii), page 121 and \r\nsubstituted  by the Finance Act, 2003  (I of 2003), S.5(19), page 27. At  the time of substitution \r\nsection 83 was as under:-  \r\n “83. 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Checking of goods declaration by the Customs. - (1) On the receipt of \r\ngoods declaration under section 79, an officer of Customs shall satisfy himself \r\nregarding the correctness of the particulars of imports, including declaration, \r\nassessment, and in case of the Customs Computerized System, payment of duty, ","quote_sha256":"8b7ec2d1b043831e740c7782cfbd3feb046eaf9de48c72f50f816d83969cc932","reader_fragment":"p-227617-229332-c33a8dc6ddbe7c5f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-227617-229332-c33a8dc6ddbe7c5f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-80-227849","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":248304,"character_end":248314,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-246910-248701-54989f4f987a8713","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-246910-248701-54989f4f987a8713","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":248134,"character_end":248544,"quote":"substitution \r\nsection 83 was as under:-  \r\n “83. 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[ Omitted]   \r\n","quote_sha256":"d5ea7d62914c77093cfea9a564430aca4805d5ccce7e69636e100b1e330ba0f3","reader_fragment":"p-245130-246910-2f03df78ab4acf94","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-245130-246910-2f03df78ab4acf94","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-83a-246072","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249596,"character_end":249607,"quote":"section 83A","quote_sha256":"386d9da3b64a8d81d05e461c52d6f0ee73b2745fb6e0c01139fe2ace5773e92c","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249426,"character_end":249837,"quote":"vide Finance Act, 2005 \r\n \r\n3 By the Finance Act, 2006, substituted the word “thirty”. \r\n4. Inserted by the Finance Act, 2000 (XXI of 2000),and. By the Finance Act, 2006 section 83A \r\nwas omitted At that time section 83A was as under:-. \r\n  “83.A Levy of additional duty. -  Notwithstanding anything contained in this Act and \r\nwithout prejudice to any other action that may be taken under this Act, if any pers","quote_sha256":"fb63af5cca79a5299be2a3e297f532f47164e6a233a2f86191b762e986865e0a","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3783bb028003a1e4bf97","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"83A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":246072,"character_end":246094,"quote":"4[83A. 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Inserted by the Finance Act, 2000 (XXI of 2000),and. 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Short title, extent and commencement.- \r\n \r\n(1) This Act may be called the Customs Act, 1969. \r\n(2) It 2[extends] to the whole of Pakistan. \r\n(3) It shall come into force on such date as the 3[Federal Government] may, \r\nby notification in the official Gazette, appoint. 4[ ] \r\n \r\n","quote_sha256":"1c6f5789347f56fff82c4238e3233eb7588aea29596f99a367bd3268895b8bbd","reader_fragment":"p-23119-24916-03f45099bcee9d10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-23119-24916-03f45099bcee9d10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-1-23616","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250812,"character_end":250821,"quote":"section 1","quote_sha256":"e8edaa4ef082870dfe6a4cfdd6cd64c0367ac840fc4e95457f39577e769ca207","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250642,"character_end":251051,"quote":"E CUSTOMS ACT,1969 \r\n \r\n85 \r\n \r\nCHAPTER XI \r\nWAREHOUSING \r\n84. 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Goods how warehoused.-    Except as provided in section 94, all goods shall be \r\nwarehoused in the packages, butts, casks or other containers in which they have been \r\nimported.       \r\n90. 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Period for which goods may remain warehoused.-  12{(1) Warehoused goods, \r\nother than perishable goods notified by the 11a[Board] , may remain in the warehouse \r\nfor a period of 13[six months] following the date of their admission into the warehouse \r\nand perishable goods so notified may remain in the warehouse ","quote_sha256":"a651916b587915b01d58471d678317436d5f8e526a540ad64d11b6c104067d00","reader_fragment":"p-259324-261089-bf52be0b9818d9a1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-259324-261089-bf52be0b9818d9a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-98-260920","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":264284,"character_end":264294,"quote":"section 98","quote_sha256":"f3d78ef2fac85f864c4253d832d6a934aeb4e9aa295819fd61f68afec08d0749","reader_fragment":"p-262862-264629-9f648429718f048a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-262862-264629-9f648429718f048a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":264114,"character_end":264524,"quote":" manufacturer-cum-exporter duly authorized by such owner in respect] of \r\ngoods warehoused at any warehousing station may, within the period of their \r\nwarehousing under section 98, remove the same for the purpose of  warehousing them \r\nat any other warehousing station.   \r\n (2) When any owner 18[or a manufacturer -cum-exporter duly authorized by \r\nsuch owner] desires to remove any goods for such purpose, h","quote_sha256":"13fab471e2d0da3b7033a7f825578ebf23a70a8d8eff1015d131321a74821f5f","reader_fragment":"p-262862-264629-9f648429718f048a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-262862-264629-9f648429718f048a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-43d92503bb4f38c334f6","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"100","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":264020,"character_end":264091,"quote":"100. 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Checking of goods declaration by the Customs. - (1) On the receipt of \r\ngoods declaration under section 79, an officer of Customs shall satisfy himself \r\nregarding the correctness of the particulars of imports, including declaration, \r\nassessment, and in case of the Customs Computerized System, payment of duty, ","quote_sha256":"8b7ec2d1b043831e740c7782cfbd3feb046eaf9de48c72f50f816d83969cc932","reader_fragment":"p-227617-229332-c33a8dc6ddbe7c5f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-227617-229332-c33a8dc6ddbe7c5f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-80-227849","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":269902,"character_end":269912,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-268159-269953-d68046dc41673b53","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-268159-269953-d68046dc41673b53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":269732,"character_end":270142,"quote":"evied ad valorem 24[or otherwise] are damaged or \r\ndeteriorated due to an unavoidable accident or cause after they have been entered for \r\nwarehousing and assessed under section 80 and before they are cleared for home -\r\nconsumption, their value in the damaged or deteriorated state may be appraised \r\n25[according to either of the methods provided in sub -section (2) of section 27], if the \r\nowner so desires","quote_sha256":"e66ce90dbbc1e0b395de890113a12991c5de720dad152661d7c38a11e3482e46","reader_fragment":"p-268159-269953-d68046dc41673b53","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-268159-269953-d68046dc41673b53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4728504ad94e1018bfdd","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"27","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":125717,"character_end":126037,"quote":"47[27. Abatement allowed on damaged or deteriorated goods. -  (1) If before the \r\nexamination of any imported goods the owner thereof informs 48[an officer of Customs \r\nnot below the ran k of] 49[Assistant Collector] in writing that the value of the goods as \r\ndeclared in the 50[goods declaration]  has diminished as a ","quote_sha256":"c2412a292b507daca3032232f3fa03737027bce118a0e254809f7456bd3d8df6","reader_fragment":"p-125188-126958-883977a2edae749a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-125188-126958-883977a2edae749a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-27-125717","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":270104,"character_end":270114,"quote":"section 27","quote_sha256":"ef66a0d0c0c9c35b91fdd5ab0ed81116099cb54e362123ee9afc92cd9b6450dd","reader_fragment":"p-269953-271713-b37e1949e6361b31","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-269953-271713-b37e1949e6361b31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":269934,"character_end":270344,"quote":"leared for home -\r\nconsumption, their value in the damaged or deteriorated state may be appraised \r\n25[according to either of the methods provided in sub -section (2) of section 27], if the \r\nowner so desires, by an officer of customs and the duty leviable thereon shall be \r\ndiminished in proportion to the diminution of their value and a new bond for twice the \r\namount of the diminished duty may, at the opt","quote_sha256":"63da347afaefe363b9d8cd8e24cbcca60c812499d714b0527ff41d3fcf603079","reader_fragment":"p-268159-269953-d68046dc41673b53","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-268159-269953-d68046dc41673b53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-42a9d8a619de0631773c","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":120736,"character_end":121056,"quote":"45[26. Obligation to produce documents and provide information.- (1) Any person, as \r\nand when required, in writing, by an officer of customs not below the rank of an Assistant \r\nCollector, shall,- \r\n \r\n(a) furnish information relating to importation, exportation, purchase, sales, \r\ntransportation, storage or handling ","quote_sha256":"06e217711c99dd3015db0b88bd408afdcfed2107bd9a20b5d38459cea15b9588","reader_fragment":"p-119863-121656-f695eee2dc5af897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-119863-121656-f695eee2dc5af897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-120736","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":270546,"character_end":270556,"quote":"section 26","quote_sha256":"0bbd0752a8b03104152794c5f1de2e8d3ea8ad4a65eea77b3ef966b89e920a2f","reader_fragment":"p-269953-271713-b37e1949e6361b31","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-269953-271713-b37e1949e6361b31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":270376,"character_end":270786,"quote":" him to \r\nreplace the bond originally executed.         \r\n109. Reassessment on alteration of duty. -  If any goods have been entered for \r\nwarehousing and assessed under section 26[*****] 80 27[*****] or 81] but the duty \r\nleviable thereon is subsequently altered, such goods shall be reassessed on the basis of \r\nthe altered duty and a new bond shall be executed by the owner in accordance with the \r\nprovisio","quote_sha256":"0be770fdb65c8fa26098447647ede43dc75c6dc236b0ea5513379cb0465af8a1","reader_fragment":"p-269953-271713-b37e1949e6361b31","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-269953-271713-b37e1949e6361b31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a55d6f77f96614e37a33","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"86","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":251542,"character_end":251862,"quote":"6[86. Submission of post -dated cheque and indemnity bond. - (1) When any such \r\napplication has been made in respect of any goods, the owner of the goods to which it \r\nrelates shall furnish an indemnity bond and post -dated cheque equivalent to the duty \r\nassessed under section 80 or section 81 or reassessed under sec","quote_sha256":"13a54308ac47d0942a51ba22bff21674168437fb2fbc4c175cab7200675e1323","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-86-251542","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":270792,"character_end":270802,"quote":"section 86","quote_sha256":"013fc330510e28f6658808fa319c01344127bae5b35b28e75a655804532bb64c","reader_fragment":"p-269953-271713-b37e1949e6361b31","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-269953-271713-b37e1949e6361b31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":270622,"character_end":271032,"quote":"sequently altered, such goods shall be reassessed on the basis of \r\nthe altered duty and a new bond shall be executed by the owner in accordance with the \r\nprovisions of section 86 to replace the bond originally executed by him.  \r\n110. Allowance in case of volatile goods. -  When any warehoused goods of such \r\nclass or description as the Board having regard to the volatility of such goods and the \r\nmanner ","quote_sha256":"3126b85c49d52a551876333f590b85357c2e7ea1c81e2a276d65cec3499e838e","reader_fragment":"p-269953-271713-b37e1949e6361b31","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-269953-271713-b37e1949e6361b31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c31afbf49488be52121b","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"97","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":260644,"character_end":260721,"quote":"97. Goods not to be taken out of warehouse except as provided by this Act.-  ","quote_sha256":"ce825610ebabc301f5c5db771c9ca655c61849e96a3f468a7b2df6b322534a46","reader_fragment":"p-259324-261089-bf52be0b9818d9a1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-259324-261089-bf52be0b9818d9a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-259324-261089-bf52be0b9818d9a1","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":271899,"character_end":271909,"quote":"section 97","quote_sha256":"cd5b893c300e118eb84bca59995bb15a2670c9e62cd35aba8fb4feb2130cedb6","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":271729,"character_end":272139,"quote":"ith all rent, penalties, 28[surcharge] and other charges payable in \r\nrespect of them, namely:-           \r\n \r\n(a) Warehoused goods which are removed in contravention of section 97. \r\n(b) Goods which have not been removed from the warehouse within the \r\ntime allowed for such removal under section 98. \r\n(c) Goods in respect of which a bond has been executed under section 86 \r\nand which have not been cleared ","quote_sha256":"e4568e5991d6c430d62ac443251bb7c1d7fc0b95163993ee682716624f6b94fb","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-a05375910ba5e6393872","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"98","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":260920,"character_end":261240,"quote":"11[98. Period for which goods may remain warehoused.-  12{(1) Warehoused goods, \r\nother than perishable goods notified by the 11a[Board] , may remain in the warehouse \r\nfor a period of 13[six months] following the date of their admission into the warehouse \r\nand perishable goods so notified may remain in the warehouse ","quote_sha256":"a651916b587915b01d58471d678317436d5f8e526a540ad64d11b6c104067d00","reader_fragment":"p-259324-261089-bf52be0b9818d9a1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-259324-261089-bf52be0b9818d9a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-98-260920","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":272019,"character_end":272029,"quote":"section 98","quote_sha256":"f3d78ef2fac85f864c4253d832d6a934aeb4e9aa295819fd61f68afec08d0749","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":271849,"character_end":272259,"quote":"oused goods which are removed in contravention of section 97. \r\n(b) Goods which have not been removed from the warehouse within the \r\ntime allowed for such removal under section 98. \r\n(c) Goods in respect of which a bond has been executed under section 86 \r\nand which have not been cleared for home -consumption or export or \r\nremoved in accordance with the provisions of this Act and are lost or  \r\ndestroyed ","quote_sha256":"91a38ad5349ad04ff4648ea02ee4bf2078c99248c3434f507760e16165eb5e9a","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9cf46160e33a9a1d5222","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"86","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":251542,"character_end":251862,"quote":"6[86. Submission of post -dated cheque and indemnity bond. - (1) When any such \r\napplication has been made in respect of any goods, the owner of the goods to which it \r\nrelates shall furnish an indemnity bond and post -dated cheque equivalent to the duty \r\nassessed under section 80 or section 81 or reassessed under sec","quote_sha256":"13a54308ac47d0942a51ba22bff21674168437fb2fbc4c175cab7200675e1323","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-86-251542","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":272094,"character_end":272104,"quote":"section 86","quote_sha256":"013fc330510e28f6658808fa319c01344127bae5b35b28e75a655804532bb64c","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":271924,"character_end":272334,"quote":"hich have not been removed from the warehouse within the \r\ntime allowed for such removal under section 98. \r\n(c) Goods in respect of which a bond has been executed under section 86 \r\nand which have not been cleared for home -consumption or export or \r\nremoved in accordance with the provisions of this Act and are lost or  \r\ndestroyed  otherwise than as provided in sections 94 and 95 or as  \r\nmentioned in sec","quote_sha256":"20724bb00c89e06004cbcf124e629847dad1a38a6fc676f514c0ab65710aa1e6","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4d8b01a8fab23f2ac126","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":274813,"character_end":274882,"quote":"115. 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Encashment of post-dated cheque.-  (1) Where the","quote_sha256":"5c650b2589577185395c54daa58b418a0d48ab4e0829bbd9747c5319f958eae0","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-ec84f0a20870d51ab0fe","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"94","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":257152,"character_end":257204,"quote":"94. 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Encashment of post-dated cheque.-  (1) Where the owner fails to clear bonded \r\ngoods to the purposes specified in this Chapter within the warehousing period, the post -\r\ndated cheq","quote_sha256":"c08e18b2a2685e74684bd84752bc442ce8a7f8af2f2b618365b2026806678d19","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-f645e42969e81d012138","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"86","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":251542,"character_end":251862,"quote":"6[86. Submission of post -dated cheque and indemnity bond. - (1) When any such \r\napplication has been made in respect of any goods, the owner of the goods to which it \r\nrelates shall furnish an indemnity bond and post -dated cheque equivalent to the duty \r\nassessed under section 80 or section 81 or reassessed under sec","quote_sha256":"13a54308ac47d0942a51ba22bff21674168437fb2fbc4c175cab7200675e1323","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-86-251542","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":272723,"character_end":272733,"quote":"section 86","quote_sha256":"013fc330510e28f6658808fa319c01344127bae5b35b28e75a655804532bb64c","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":272553,"character_end":272963,"quote":"ue.-  (1) Where the owner fails to clear bonded \r\ngoods to the purposes specified in this Chapter within the warehousing period, the post -\r\ndated cheque submitted under section 86 by the owner of goods may be got encashed \r\nafter the expiry of warehousing period.  \r\n (2) In case the post -dated cheque is not enchased for any reason, the \r\nCollector of customs or any officer designated by him may detain the","quote_sha256":"7a0f2ee378b72d2dadecfa9e5d7fe5e7dfbf7163683fb16ed76eceb2e94427e3","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-50ac6decd1b73b51bcc7","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"201","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":605602,"character_end":605672,"quote":"201. Procedure for sale of goods and application of sale proceeds. -  ","quote_sha256":"3ab996c56e0ef1f4391b31a2cff67b6b4940b450e728a2c791e2c4ed65c1ea7f","reader_fragment":"p-603926-605684-fdf97bffb8858d94","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-603926-605684-fdf97bffb8858d94","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-603926-605684-fdf97bffb8858d94","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":273340,"character_end":273351,"quote":"section 201","quote_sha256":"b4cad688cd4912c02cdbf0ffd749b4f6462cbf2d0f82ad3ca0004e1b0d6819c1","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":273170,"character_end":273581,"quote":" have become payable on goods warehouse d but not  cleared within the \r\nspecified period and the surplus amount, if any, shall be disposed of in the manner \r\nprovided in section 201.]  \r\n113. Noting removal of goods. -   (1) When any warehoused goods are taken out of \r\nany warehouse, the appropriate officer shall cause the fact to be noted on the back of \r\nthe bond.       \r\n (2) Every note so made shall spec","quote_sha256":"0ef3bf19d77c96a5af82ee90e9cc56d2db50bffb19c5034461b33dba30154eed","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-7eb218c0452da5653131","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":273357,"character_end":273391,"quote":"113. 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Encashment of post-dated cheque.-  (1) Where the owner fails to clear bonded \r\ngoods to the purposes specified in this Chapter within the warehousing period, the post -\r\ndated cheque submitted under section 86 by the owner of goods may be got encashed \r\nafter the expiry of warehousing period.  \r\n (2) In case th","quote_sha256":"16c9719175503361b82f54e5d5e022956d696bdeeacf004b8d6d888070bf4ecc","reader_fragment":"p-271713-273440-c170e1d69258b734","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-271713-273440-c170e1d69258b734","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-112-272516","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277425,"character_end":277436,"quote":"section 112","quote_sha256":"0d46b58b1b708cfce592d692b69fed6acf2dcadee3959475443757289a7b89a6","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277255,"character_end":277666,"quote":"id by the appropriate officer or by the warehouse -keeper, be \r\nchargeable on the goods and be defrayed by, and recoverable from,  the owner, in the \r\nmanner provided in section 112. \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted for the figure “80” by Finance Act,2003 (I of 2003), S.5(21)(a), page 28 and figures, \r\nletters and commas”79A, 80A” omitted vide Finance Act, 2005. \r\n2. Substituted for the full stop by ","quote_sha256":"00d127abc1174d47d80e95af7136ed203cd7ec69cbcb7d36e328be3325e787d2","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-daef67b2e8a2553b4b08","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"86","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":251542,"character_end":251862,"quote":"6[86. Submission of post -dated cheque and indemnity bond. - (1) When any such \r\napplication has been made in respect of any goods, the owner of the goods to which it \r\nrelates shall furnish an indemnity bond and post -dated cheque equivalent to the duty \r\nassessed under section 80 or section 81 or reassessed under sec","quote_sha256":"13a54308ac47d0942a51ba22bff21674168437fb2fbc4c175cab7200675e1323","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-86-251542","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277989,"character_end":277999,"quote":"section 86","quote_sha256":"013fc330510e28f6658808fa319c01344127bae5b35b28e75a655804532bb64c","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277819,"character_end":278229,"quote":"inance Act,2003 (I of 2003), S.5(21)(b) page 29. \r\n5. Added by Finance Act,2003 (I of 2003), S.5(21)(b), page 29. \r\n6. Substituted by the Finance Act, 2005. At that time section 86 was as under:- \r\n“86. Warehousing bond. -  (1) When any such application has been made in respect of any \r\ngoods, the owner of the goods to which it relates shall execute a bond, binding himself in a \r\npenalty of twice the amount","quote_sha256":"c927e8e41e610ba7f916d7418381ac3049315d51b7bc149ed9eb5207a5c4cfed","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2594179c2397e854bf09","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":227849,"character_end":228169,"quote":"3[80.  Checking of goods declaration by the Customs. - (1) On the receipt of \r\ngoods declaration under section 79, an officer of Customs shall satisfy himself \r\nregarding the correctness of the particulars of imports, including declaration, \r\nassessment, and in case of the Customs Computerized System, payment of duty, ","quote_sha256":"8b7ec2d1b043831e740c7782cfbd3feb046eaf9de48c72f50f816d83969cc932","reader_fragment":"p-227617-229332-c33a8dc6ddbe7c5f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-227617-229332-c33a8dc6ddbe7c5f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-80-227849","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":278257,"character_end":278267,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":278087,"character_end":278497,"quote":"in respect of any \r\ngoods, the owner of the goods to which it relates shall execute a bond, binding himself in a \r\npenalty of twice the amount of the duty assessed under section 80 or section 81 or reassessed \r\nunder section 109 on such goods,-       \r\n(a) to observe all the provisions of this Act and the rules in respect of such goods; \r\n(b) to pay on or before a date specified in a notice of demand all du","quote_sha256":"11272268bbe2b58983ae6cf86543885d54feb34e2f8a175d407e519670d8bfa1","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0b9ebed2e82e31b6d729","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"81","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":231064,"character_end":231384,"quote":"5[81. Provisional determination of liability.-  (1) Where it is not possible for an \r\nofficer of Customs during the checking of the goods declaration to satisfy himself of the \r\ncorrectness of the assessment of the goods made under section 79 22[or 131], for reasons \r\nthat the goods require chemical or other test or a ","quote_sha256":"6f67a3b17f1894410b6e42761797fa3b6c84952a1182f7893be1dd265747c9f2","reader_fragment":"p-231064-232823-53969509eb2b4e19","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-231064-232823-53969509eb2b4e19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-81-231064","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":278271,"character_end":278281,"quote":"section 81","quote_sha256":"b17ccf95ab8c053050105fd2d9220264eca1096efa7d715807dc50fea3e90fa9","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":278101,"character_end":278511,"quote":"any \r\ngoods, the owner of the goods to which it relates shall execute a bond, binding himself in a \r\npenalty of twice the amount of the duty assessed under section 80 or section 81 or reassessed \r\nunder section 109 on such goods,-       \r\n(a) to observe all the provisions of this Act and the rules in respect of such goods; \r\n(b) to pay on or before a date specified in a notice of demand all duties, rent and","quote_sha256":"a138f349ebdd32e62852274c28576d35926ef888840007087e07e215253e04e1","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9fc5cbb3676b5544fee7","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"109","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":270434,"character_end":270478,"quote":"109. Reassessment on alteration of duty. -  ","quote_sha256":"44b3c6e8c764e60d3e593c595e09de1f4824e68e2992f278cb1210e6dc26eb12","reader_fragment":"p-269953-271713-b37e1949e6361b31","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-269953-271713-b37e1949e6361b31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-269953-271713-b37e1949e6361b31","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":278304,"character_end":278315,"quote":"section 109","quote_sha256":"803027987085260c557167d22966054e82d2f3cffd560d26570a5300e94a15df","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":278134,"character_end":278545,"quote":"ds to which it relates shall execute a bond, binding himself in a \r\npenalty of twice the amount of the duty assessed under section 80 or section 81 or reassessed \r\nunder section 109 on such goods,-       \r\n(a) to observe all the provisions of this Act and the rules in respect of such goods; \r\n(b) to pay on or before a date specified in a notice of demand all duties, rent and charges \r\npayable in respect of s","quote_sha256":"17aa937120dce475194088330250cd3a17e44a0d04f495e1af5a465913bda9e4","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-72880fe2a8af77b2d7d1","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"98","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":260920,"character_end":261240,"quote":"11[98. Period for which goods may remain warehoused.-  12{(1) Warehoused goods, \r\nother than perishable goods notified by the 11a[Board] , may remain in the warehouse \r\nfor a period of 13[six months] following the date of their admission into the warehouse \r\nand perishable goods so notified may remain in the warehouse ","quote_sha256":"a651916b587915b01d58471d678317436d5f8e526a540ad64d11b6c104067d00","reader_fragment":"p-259324-261089-bf52be0b9818d9a1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-259324-261089-bf52be0b9818d9a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-98-260920","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":280407,"character_end":280417,"quote":"section 98","quote_sha256":"f3d78ef2fac85f864c4253d832d6a934aeb4e9aa295819fd61f68afec08d0749","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":280237,"character_end":280647,"quote":"s “Assistant Collector” by the Finance Act, 1996 (IX of 1996.,  \r\n11. 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Prohibitions.- No goods specified in the following clauses shall be brought into \r\nor taken out of Pakistan, namely:-  \r\n \r\n(a) counterfeit coins, forged or counterfeit currency notes, and any other \r\n counterfeit product; \r\n(b) any obscene book, pamphlet, paper, drawing, painting, representation, \r\nfigure, photo","quote_sha256":"5da98a3f92557bc7c247c283903b3033e640d50365444a859be31b621a7c39c6","reader_fragment":"p-72313-74095-270e3b33d1a04266","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-72313-74095-270e3b33d1a04266","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-15-72981","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":285711,"character_end":285721,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-285697-287473-133dd2241017729f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-285697-287473-133dd2241017729f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":285541,"character_end":285951,"quote":"he provisions of this chapter shall \r\nnot apply to goods imported by post.] \r\n2[121. Transshipment of goods without payment of duty. - (1) Subject to the \r\nprovisions of section 15 and the rules, the appropriate officer may, on application by the \r\nowner of any goods imported at any customs -station and specially and distinctly \r\nmanifested at the time of importation as for transshipment to some other custo","quote_sha256":"8b00224771383636f6ffb8374c8212cf31f1a3e8462d26535c79cf0d246df936","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-178da9cab3f6569d8d70","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":285619,"character_end":285939,"quote":"2[121. Transshipment of goods without payment of duty. - (1) Subject to the \r\nprovisions of section 15 and the rules, the appropriate officer may, on application by the \r\nowner of any goods imported at any customs -station and specially and distinctly \r\nmanifested at the time of importation as for transshipment to some","quote_sha256":"6de5b2b80cb273a45775149e1c5fdb03e29749b84e5182f0f72c36257e557000","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-121-285619","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":287913,"character_end":287924,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-287473-289203-ca30551567ea612c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-287473-289203-ca30551567ea612c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":287743,"character_end":288154,"quote":" apply to the goods transported under \r\nthe multimodal scheme.] \r\n \r\n6[123. Entry, etc., of transshipped goods. - (1)  All goods transshipped under sub -\r\nsection (2) of section 121 to any customs -station shall, on their arrival at such customs -\r\nstation, be entered in the same manner as goods on their first importation and shall be \r\ndealt with likewise.       \r\n (2) All goods being transshipped under sub","quote_sha256":"4e1aa6264e7ee2cbdbf6fc1233e1b62105f2c6d68509c80ef9d9d515877bb98e","reader_fragment":"p-287473-289203-ca30551567ea612c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-287473-289203-ca30551567ea612c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1cc0b98812165e7e10a5","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":285619,"character_end":285939,"quote":"2[121. Transshipment of goods without payment of duty. - (1) Subject to the \r\nprovisions of section 15 and the rules, the appropriate officer may, on application by the \r\nowner of any goods imported at any customs -station and specially and distinctly \r\nmanifested at the time of importation as for transshipment to some","quote_sha256":"6de5b2b80cb273a45775149e1c5fdb03e29749b84e5182f0f72c36257e557000","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-121-285619","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":288170,"character_end":288181,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-287473-289203-ca30551567ea612c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-287473-289203-ca30551567ea612c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":288000,"character_end":288411,"quote":" be entered in the same manner as goods on their first importation and shall be \r\ndealt with likewise.       \r\n (2) All goods being transshipped under sub-section (1) of section 121 from a \r\ncustoms-station of first entry into the country, where the Customs Computerized \r\nSystem is operational and the goods are determined to be high risk by the risk \r\nmanagement system shall be dealt with under rules on the ","quote_sha256":"14730f0263c56e591a840e8506d6622fc410e04d59806b40d17f293a2d813806","reader_fragment":"p-287473-289203-ca30551567ea612c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-287473-289203-ca30551567ea612c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-edd31196ae3028f5b52f","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":285489,"character_end":285619,"quote":"1[120. Chapter not to apply to postal articles. -  The provisions of this chapter shall \r\nnot apply to goods imported by post.] \r\n","quote_sha256":"75d64014d2952e4054343efb7b8fec5f85c3e3d82a2ec04236ceef3cd9e17aa0","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-120-285489","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":289440,"character_end":289451,"quote":"Section 120","quote_sha256":"2125194ea5fe7dda35856fe48afadc8a345fbec084a6e5b08726b8de1c299f5a","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":289270,"character_end":289681,"quote":"r container, as the \r\nBoard may, by notification in the official Gazette, prescribe for any customs -station or \r\nclass of customs-stations. \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Section 120 substituted by the Finance Act, 1979 (XXX of 1979), S.6(7), page 188.  At the time of \r\nsubstitution this was as under:- \r\n “120. Chapter not to apply to baggage or postal articles.- The provision of this Chapter \r\nshall not appl","quote_sha256":"52e28aef453aa0a42a89ce993435d284ab75beaa0a2c294e3e664fbe36214ecc","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-76410a949095cf6904ca","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":285619,"character_end":285939,"quote":"2[121. Transshipment of goods without payment of duty. - (1) Subject to the \r\nprovisions of section 15 and the rules, the appropriate officer may, on application by the \r\nowner of any goods imported at any customs -station and specially and distinctly \r\nmanifested at the time of importation as for transshipment to some","quote_sha256":"6de5b2b80cb273a45775149e1c5fdb03e29749b84e5182f0f72c36257e557000","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-121-285619","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":289879,"character_end":289891,"quote":"section  121","quote_sha256":"aa901d6bb5a69629e0bc81159e9a17f004952daa959bfb6af7416fa754c7ef97","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":289709,"character_end":290121,"quote":"s imported by post.”.  \r\n 2. Substituted by the Finance Act, 2003 (I of 2003), by the Finance Act, 2003 (I of 2003), \r\nS.5(25)(a), page 30.  At the time of substitution  section  121 was as under:- \r\n “121. Transshipment of goods without payment of duty.- Subject to the provisions of \r\nsection 15 and the rules, the appropriate officer may, on application by the owner of any goods \r\nimported at any customs-sta","quote_sha256":"d0a36fe3828a56c4d19e9549ba29a4e38ce4bbb05057ef30241a495098178b9c","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-dc92fae1d77560bf1148","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"15","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72981,"character_end":73301,"quote":"1[15. Prohibitions.- No goods specified in the following clauses shall be brought into \r\nor taken out of Pakistan, namely:-  \r\n \r\n(a) counterfeit coins, forged or counterfeit currency notes, and any other \r\n counterfeit product; \r\n(b) any obscene book, pamphlet, paper, drawing, painting, representation, \r\nfigure, photo","quote_sha256":"5da98a3f92557bc7c247c283903b3033e640d50365444a859be31b621a7c39c6","reader_fragment":"p-72313-74095-270e3b33d1a04266","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-72313-74095-270e3b33d1a04266","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-15-72981","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":289996,"character_end":290006,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":289826,"character_end":290236,"quote":"\r\nS.5(25)(a), page 30.  At the time of substitution  section  121 was as under:- \r\n “121. Transshipment of goods without payment of duty.- Subject to the provisions of \r\nsection 15 and the rules, the appropriate officer may, on application by the owner of any goods \r\nimported at any customs-station and specially and distinctly manifested at the time of importation \r\nas for transshipment to some other custom","quote_sha256":"e263315024b63b02d95aecbf6fb8b8e2b29bbfdaf656b309440064780efad656","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6bf6bdd7df6a5137a15a","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"123","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":287812,"character_end":288132,"quote":"6[123. Entry, etc., of transshipped goods. - (1)  All goods transshipped under sub -\r\nsection (2) of section 121 to any customs -station shall, on their arrival at such customs -\r\nstation, be entered in the same manner as goods on their first importation and shall be \r\ndealt with likewise.       \r\n (2) All goods being ","quote_sha256":"142994e66f0e7835d1c89ae0c2bedad564e4729baad7d41c37d190dad349b4a1","reader_fragment":"p-287473-289203-ca30551567ea612c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-287473-289203-ca30551567ea612c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-123-287812","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291005,"character_end":291016,"quote":"section 123","quote_sha256":"7b1179344515d308ae62daba22f61294fc39111351ff518fc77c19c7d9070f8c","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290835,"character_end":291246,"quote":"dded by the Finance Act, 2003 ((I of 2003), S.5(25)(b), page 30. \r\n6.  Substituted by the Finance Act, 2003 (I of 2003), S.5(26), page 30.  At the time of substitution \r\nsection 123 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n100 \r\n \r\n “123, Entry, etc., of transshipped goods.- All goods transshipped under section 121 to any \r\ncustoms-station shall, on their arrival at such customs-station, be entered in the","quote_sha256":"85c974779f2042ee9e856a3089e16f319994d92c659853afabd07d96cc9b27f1","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-292470aa3a820197fcad","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":285619,"character_end":285939,"quote":"2[121. Transshipment of goods without payment of duty. - (1) Subject to the \r\nprovisions of section 15 and the rules, the appropriate officer may, on application by the \r\nowner of any goods imported at any customs -station and specially and distinctly \r\nmanifested at the time of importation as for transshipment to some","quote_sha256":"6de5b2b80cb273a45775149e1c5fdb03e29749b84e5182f0f72c36257e557000","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-121-285619","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291143,"character_end":291154,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290973,"character_end":291384,"quote":"  At the time of substitution \r\nsection 123 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n100 \r\n \r\n “123, Entry, etc., of transshipped goods.- All goods transshipped under section 121 to any \r\ncustoms-station shall, on their arrival at such customs-station, be entered in the same manner as \r\ngoods on their first importation and shall be dealt with likewise.”. \r\n7. Added by Finance Act, 2015 \r\n8. Added by Finan","quote_sha256":"9adac25a14a751c7158075e0f514205723bfe68ae9615ca629a20821d880f91c","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-dc05a573829c6bc0bce9","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"15","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72981,"character_end":73301,"quote":"1[15. Prohibitions.- No goods specified in the following clauses shall be brought into \r\nor taken out of Pakistan, namely:-  \r\n \r\n(a) counterfeit coins, forged or counterfeit currency notes, and any other \r\n counterfeit product; \r\n(b) any obscene book, pamphlet, paper, drawing, painting, representation, \r\nfigure, photo","quote_sha256":"5da98a3f92557bc7c247c283903b3033e640d50365444a859be31b621a7c39c6","reader_fragment":"p-72313-74095-270e3b33d1a04266","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-72313-74095-270e3b33d1a04266","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-15-72981","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291781,"character_end":291791,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291611,"character_end":292021,"quote":"is \r\nChapter shall not apply to (a) baggage, and (b) goods imported by post.        \r\n127. Transit of goods in the same conveyance. -  (1) Subject to the provisions of \r\nsection 15 and the rules any goods imported in a conveyance and mentioned in the \r\nimport manifest as for transit in the same conveyance to customs -station in Pakistan or \r\nto any destination outside Pakistan may be allowed to be so transi","quote_sha256":"42c6f3d58e1bf87689955c8005bb98dc9d56e56b257297f988fe88b5e2ced72e","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3ce35f673511b2bbe0ba","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":64762,"character_end":65082,"quote":"10. Power to approve landing places and specify limits of customs -stations.-  \r\nThe Board may, by notification in the official Gazette:-  \r\n (a) specify the limits of any customs-station; and  \r\n (b) approve proper places in any customs -station for the loading and \r\nunloading of goods or any class of goods.  \r\n \r\n11.","quote_sha256":"b7e58c725f7d1c4111e54b828032e980d28a5b4f6370083774204b843bd64d90","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-10-64762","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":294166,"character_end":294176,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293996,"character_end":294406,"quote":"ired for a vessel’s safety shall be loaded or water -borne to be loaded on a \r\nconveyance at a place in a customs -station approved for the purpose under clause (b) of \r\nsection 10, until an order under section 50 in respect of the conveyance has been given \r\nor permission in this behalf in writing has been granted by the appropriate officer.           \r\n1[131. Clearance for exportation.-  (1) No goods shal","quote_sha256":"02bc737675cc4549be505dbed88922b7b751f10ef86b4361289a00e21b77d2c8","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2666a432483965ae1399","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"50","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":197487,"character_end":197807,"quote":"50. Order for entry out-wards or loading of goods to be obtained before export \r\ngoods are loaded. -  (1) No goods other than passengers’ baggage and mail bags shall \r\nbe loaded on a conveyance until- \r\n THE CUSTOMS ACT,1969 \r\n \r\n64 \r\n \r\n(a) in the case of a vessel, a written application for entry of such vessel \r\noutw","quote_sha256":"4e0e76dc57d3460fa0a58b7902719f473e87674ce94dcbb9761ca931cd4c4497","reader_fragment":"p-197487-199244-b71101db5bd816f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-197487-199244-b71101db5bd816f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-50-197487","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":294199,"character_end":294209,"quote":"section 50","quote_sha256":"12bd006f0158bd8c1053da0b439df167471e4d5fbe0b05fdb29b77a5b0308608","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":294029,"character_end":294439,"quote":"be loaded or water -borne to be loaded on a \r\nconveyance at a place in a customs -station approved for the purpose under clause (b) of \r\nsection 10, until an order under section 50 in respect of the conveyance has been given \r\nor permission in this behalf in writing has been granted by the appropriate officer.           \r\n1[131. Clearance for exportation.-  (1) No goods shall be loaded for exportation until","quote_sha256":"0cd8650f6f265123e0b8fa07ba5145c11a6fd8b12a208e73f278b8dc7583f861","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-054e23d98f75515bc84d","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642314,"character_end":642634,"quote":"25. Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- \r\n \r\n “211. Principals and agents to maintain records.-  All principals and agents transacting \r\nbusiness under this Act, except those importing or exporting goods for bonafide private or \r\npersonal purposes, shall, for a p","quote_sha256":"10556bed412f211151825ab7577ed5337240650183d36d8acbb167d2f7f87073","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-642314","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":297404,"character_end":297414,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-296241-298004-f43b49d7e5399268","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-296241-298004-f43b49d7e5399268","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":297234,"character_end":297644,"quote":" to any duty to which such goods are \r\nordinarily liable, a charge not exceeding one per cent of the value of the goods \r\ndetermined in accordance with the provisions of section 25.                  \r\n134. Notice of non -loading or relanding and return of duty thereon. - (1) If any \r\ngoods mentioned in a 4&5[goods declaration]  or  manifest  be  not  loaded  or  be  \r\nloaded   and afterwards relanded, the o","quote_sha256":"7d2ffaa7a8abf1ddf37318dde22209e8bbce8931b39b769bfaa7eb57f4c2b84b","reader_fragment":"p-296241-298004-f43b49d7e5399268","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-296241-298004-f43b49d7e5399268","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5bd40148e84f23f1c0e5","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"135","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":298558,"character_end":298878,"quote":"135. Goods relanded or transshipped from a conveyance returning to a customs -\r\nstation or putting into another customs -station.-  (1) If, after having cleared from \r\nany customs -station any conveyance without having discharged her cargo returns to \r\nsuch customs -station or ports into any other customs station, any ","quote_sha256":"23df6a4a15daf55bb041b6f26e497b6dac347f52c47e9284aec18764c21586ce","reader_fragment":"p-298004-299741-0e224146bddf689a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-298004-299741-0e224146bddf689a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-135-298558","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":299935,"character_end":299946,"quote":"section 135","quote_sha256":"ac5dd0f7d38bddfd9246297e563d638242d6e544ce892c79e9431ada80faeb68","reader_fragment":"p-299741-301490-f31c53c50392d354","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-299741-301490-f31c53c50392d354","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":299765,"character_end":300176,"quote":"ing such custody shall be borne by the owner.        \r\n136. 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Declaration and assessment for home consumption or warehousing  [or \r\ntransshipment] .- 1[(1)The owner of any imported goods shall make entry of such \r\ngoods for home consumption or warehousing 19[or transshipment] or for any other \r\napproved purposes, within 21[ten] days of the arrival of the goods, by,- \r\n \r\n(a) ","quote_sha256":"97e17ca25df570cc8eb15b19366aa038ef228d808e5b3801bbe6daa72117647f","reader_fragment":"p-224085-225859-3b90a171e20320db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-224085-225859-3b90a171e20320db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-79-224609","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":301591,"character_end":301601,"quote":"section 79","quote_sha256":"b021da1f307957f4d25fb36358d49c2e37a32dc3d2a52d3d916ed8ec4b72bda6","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":301421,"character_end":301831,"quote":"on -in-charge of the conveyance which brought such goods or of the \r\nconsignor of such goods and subject to rules, allow 9[change of consignee name for \r\nclearance under section 79 or] export of such goods without payment of any duties \r\n(whether of import or export) chargeable thereon, provided that such goods have \r\nremained and are exported under the custody of an officer of customs.         \r\n THE CUSTO","quote_sha256":"9ccfe1abd1b7b0b54fcf3cc5d8eb3d9bf64ff13d03bd7886c30955582d83b219","reader_fragment":"p-299741-301490-f31c53c50392d354","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-299741-301490-f31c53c50392d354","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1dc20141222897736edd","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":294353,"character_end":294673,"quote":"1[131. Clearance for exportation.-  (1) No goods shall be loaded for exportation until-   \r\n \r\n(a) the owner any goods to be exported has made a declaration in \r\nsuch form and manner as prescribed by the Board, by filing a \r\ngoods declaration to Customs containing correct and complete \r\nparticulars of his goods, and as","quote_sha256":"f474ddd0b5127ae44dca4ec86eea7fe10efbac77b842c7a9021ff4d1e611caa0","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-131-294353","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":302007,"character_end":302018,"quote":"section 131","quote_sha256":"ba4d383b1dfef1563bbe692b5208f38a55ca379c924c896139ee0d4b3d264c27","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":301837,"character_end":302248,"quote":",1969 \r\n \r\n105 \r\n \r\n (2) All expenses attending to such custody shall be borne by the applicant.  \r\n \r\nLEGAL REFERENCE \r\n1. Substituted by Finance Act,2005. At that time section 131 was as under:-   \r\n “131. Clearance for exportation.-  No goods shall be loaded for exportation until-   \r\n(a) in the case of goods other than passenger’s baggage and mail bag-  \r\n  (i) the owner has delivered to the appropriate ","quote_sha256":"e49569cd322815a21b85cac972d5495c9cd96de87c2075f9762ba85c545f8b16","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e9e5450629ba613b8c05","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"131A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":303374,"character_end":303388,"quote":"section \r\n131A","quote_sha256":"7473b4f472e26afea9cd49de6d7c34e24d9d3990a5fca06591629fbec595aee2","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":303204,"character_end":303618,"quote":"er or class of exporters at a designated place as he deems fit and proper.” \r\n \r\n 2. Inserted by the Finance Act, 2003 and omitted by the Finance Act, 2005. At that time section \r\n131A was as under:- \r\n  \r\n “131A. Clearance for exportation through the Customs Computerized System.-  Subject to \r\nthe provisions of section 155A, for the purposes of the Customs Computerized System, no goods \r\nshall be loaded for ex","quote_sha256":"11b80acdb76fd8d16fa83d086c31be7996ecb349709a4ac99896a30224936adc","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-3a7d093b05fa9f260848","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"155A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":315994,"character_end":316051,"quote":"155A. Application of the Customs Computerized System. -  ","quote_sha256":"b47b83254babb6b525724849218179cf5dbb1eb8dec132afdf9faabd05d4cc0b","reader_fragment":"p-315603-317373-550b3cdc2bdc5e78","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-315603-317373-550b3cdc2bdc5e78","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-315603-317373-550b3cdc2bdc5e78","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":303518,"character_end":303530,"quote":"section 155A","quote_sha256":"f9749ec80d65deb9e6fed7254dc931c8e011b80288f08e01302a61feabd4e9f3","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":303348,"character_end":303760,"quote":"e Act, 2005. At that time section \r\n131A was as under:- \r\n  \r\n “131A. Clearance for exportation through the Customs Computerized System.-  Subject to \r\nthe provisions of section 155A, for the purposes of the Customs Computerized System, no goods \r\nshall be loaded for exportation until- \r\n (a) the owner of any goods to be exported has made a declaration in such form and manner \r\nas prescribed by the Board, by ","quote_sha256":"c11dbd7f255a414b5931460ba945115d799bb466293535fdff893f1b1ff6bb2c","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-ec32ebdfa1036ff492f7","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":23899,"character_end":23917,"quote":"2. Definitions. - ","quote_sha256":"58c3054030b93ddf5336e6529ecfd1499dcd0f7dd693cc850fcaf1001bd53546","reader_fragment":"p-23119-24916-03f45099bcee9d10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-23119-24916-03f45099bcee9d10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-23119-24916-03f45099bcee9d10","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":306619,"character_end":306628,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":306449,"character_end":306858,"quote":"umventing customs controls at \r\nairports, sea-ports and land border custom -stations, he shall be guilty of an offence of \r\nsmuggling within the meaning of clause (s) of section 2.] \r\n140. Determination of rate of duty in respect of baggage. -  The rate of duty if any, \r\napplicable to baggage shall be the rate in force on the date on which a declaration is \r\nmade in respect of such baggage under section 13","quote_sha256":"970e8813f5f1d6530b1e6634cf0843636c406deff23001594b08023f095b68e9","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-472fc6227a6ca182cbeb","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"139","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":305302,"character_end":305354,"quote":"139. Declaration by passenger or crew of baggage. - ","quote_sha256":"38f3a9091e13c37eb2d6877f781008c48512fb7260db1b85555c1ca1748add43","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-305055-306810-17bc42d960df76db","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":306848,"character_end":306859,"quote":"section 139","quote_sha256":"7b270530e3afd179c6c955dc052705aec0b168351318b979a9207fafc981c1ee","reader_fragment":"p-306810-308551-64d64d10ac1589dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-306810-308551-64d64d10ac1589dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":306678,"character_end":307089,"quote":" of baggage. -  The rate of duty if any, \r\napplicable to baggage shall be the rate in force on the date on which a declaration is \r\nmade in respect of such baggage under section 139 3[:]         \r\n 4[Provided that in the case of goods cleared as mis -handled baggage or un -\r\naccompanied baggage, the rate of duty shall be the rate in force on the date on which a \r\ndeclaration for clearance of such goods is pr","quote_sha256":"c198cdc1a02f41ff8721aa0c69664aec961b8e641025627abe0b11e32170d609","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-340d6def988190219b4d","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"139","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":305302,"character_end":305354,"quote":"139. Declaration by passenger or crew of baggage. - ","quote_sha256":"38f3a9091e13c37eb2d6877f781008c48512fb7260db1b85555c1ca1748add43","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-305055-306810-17bc42d960df76db","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":307807,"character_end":307818,"quote":"section 139","quote_sha256":"7b270530e3afd179c6c955dc052705aec0b168351318b979a9207fafc981c1ee","reader_fragment":"p-306810-308551-64d64d10ac1589dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-306810-308551-64d64d10ac1589dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":307637,"character_end":308048,"quote":"which is dutiable or the import of which is prohibited or restricted and in \r\n THE CUSTOMS ACT,1969 \r\n \r\n107 \r\n \r\nrespect of which a true declaration has been made under section 139, 5[and about which \r\nthe appropriate officer is satisfied that these were not imported with the intention of \r\nconsumption in Pakistan, he] may, at the request of the passenger, detain such article \r\nfor the purpose of being retu","quote_sha256":"7cb348a40a4ea57154366b4ca1bc4c9749804ef4cf9904e5af61156e88487a3f","reader_fragment":"p-306810-308551-64d64d10ac1589dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-306810-308551-64d64d10ac1589dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-6798e8efce2027a9edcc","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"139","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":305302,"character_end":305354,"quote":"139. Declaration by passenger or crew of baggage. - ","quote_sha256":"38f3a9091e13c37eb2d6877f781008c48512fb7260db1b85555c1ca1748add43","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-305055-306810-17bc42d960df76db","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":308270,"character_end":308281,"quote":"section 139","quote_sha256":"7b270530e3afd179c6c955dc052705aec0b168351318b979a9207fafc981c1ee","reader_fragment":"p-306810-308551-64d64d10ac1589dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-306810-308551-64d64d10ac1589dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":308100,"character_end":308511,"quote":"atment of baggage of passengers or crew in transit. -  Baggage of \r\npassengers and members of the crew in transit in respect of which a declaration has \r\nbeen made under section 139, may be permitted by the appropriate officer, subject to \r\nsuch limitations, conditions and restrictions as may be specified in the rules, to be so \r\ntransited without payment of duty. \r\n144. Label or declaration in respect of go","quote_sha256":"a68adab233132391cf827d0953ee2b9f151b8e7aff1605eb83421b93e34c352d","reader_fragment":"p-306810-308551-64d64d10ac1589dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-306810-308551-64d64d10ac1589dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-7b8faaf46b82ae74c788","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"144","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":308469,"character_end":308789,"quote":"144. Label or declaration in respect of goods imported or exported by post 9[or \r\nby courier] to be treated as entry.-  In the case of goods imported or exported by post  \r\n9[or by courier ], any label or declaration which contains the description, quantity and \r\nvalue thereof shall be deemed to be an entry for import ","quote_sha256":"64f1092564f243bf2b24bda0f57cdbf1b873fef63772d27db387d4da8a62a15d","reader_fragment":"p-306810-308551-64d64d10ac1589dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-306810-308551-64d64d10ac1589dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-144-308469","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309183,"character_end":309194,"quote":"section 144","quote_sha256":"98ff86f4b50a565084f4a18818739ec8580750420582360f5fbc896e1f2820ff","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309013,"character_end":309424,"quote":"st 9[or by \r\ncourier] shall be the rate in force on the date on which the postal authorities present to \r\nthe appropriate officer the declaration or label referred to in section 144 for the purpose \r\nof assessing the duty thereon.          \r\n (2) The rate of duty, if any, applicable to any goods exported by post  9[or by \r\ncourier] shall be the rate in force on the date on which the exporter delivers such go","quote_sha256":"a088f1e654b4f3eb3c73451de11b0501732cc796e33377164f0a38b4a78b5db5","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1cb7c0c58168bb935540","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":310692,"character_end":310772,"quote":"148. 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Declaration of customs–ports, customs airports, etc.-  ","quote_sha256":"8612a3c60fab2c0aa85b31a1432f89cd25ba73c95146f6d7a76f40805a89ee95","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":332435,"character_end":332444,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-331553-333332-d48331463c7d181d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-331553-333332-d48331463c7d181d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":332265,"character_end":332674,"quote":"\r\ngoods; or \r\n 9 & 10 \r\n(iv) If any goods be attempted \r\nto be exported by land or \r\ninland water through any \r\nroute other than a route \r\ndeclared under clause (c) \r\nof section 9 for the export \r\nof such goods; or \r\n  \r\n(v) If any imported goods be \r\nbrought into any bay, gulf, \r\ncreek or river for the \r\npurpose of being landed at \r\na place other than a \r\ncustoms-port; or \r\n  \r\n(vi) If any goods be brough","quote_sha256":"f1eec3f7258f4e449beeaac17eb5bb4f9c0f474f7d8d3507f2f25932ea08516c","reader_fragment":"p-331553-333332-d48331463c7d181d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-331553-333332-d48331463c7d181d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-7bc950ad85498299ccea","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":64762,"character_end":65082,"quote":"10. 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Power to deliver certain goods with -out payment of duty and to repay duty \r\non certain goods.-   Subject to such conditions, limitations or restrictions as it thinks fit \r\nto impose, the Board may, in such general cases as may be prescribed by rules or in \r\nparticular cases by special order, authorize- \r\n \r\n(a) th","quote_sha256":"6b2650de3954d28d7c019ed425007d91ea5f0b2252f7423f6cd5a849bc54418e","reader_fragment":"p-91634-93421-5f0847f74f62a2dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-91634-93421-5f0847f74f62a2dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-21-92394","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":352451,"character_end":352463,"quote":"section \r\n21","quote_sha256":"56137c1ad4d1cada6bacb565a69dc2ec3ac6f4e8b534ed57b10066e46d653cce","reader_fragment":"p-351226-353020-b208f72f8860639e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-351226-353020-b208f72f8860639e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":352281,"character_end":352693,"quote":"prisonment for \r\na term not exceeding two \r\nyears]. \r\n19 & 20 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n134 \r\n \r\n11. 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Delivery of import manifest in respect of a vessel. - ","quote_sha256":"1a9d7cd617b5289decae4dff5aad2f17668bb327a79f77cbba7e0b1c35722980","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-206411-208193-204114e24781d6ab","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":358561,"character_end":358571,"quote":"section 43","quote_sha256":"8a99826da7a74f25842c969d260661404795f24e964a0ac5e118671a0b336c1d","reader_fragment":"p-358373-360173-e3a08d393b629800","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-358373-360173-e3a08d393b629800","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":358391,"character_end":358801,"quote":" a penalty \r\nnot exceeding 1[twenty-\r\nfive thousand rupees]. \r\n43 \r\n19. 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Delivery of import manifest in respect of a vessel. - ","quote_sha256":"1a9d7cd617b5289decae4dff5aad2f17668bb327a79f77cbba7e0b1c35722980","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-206411-208193-204114e24781d6ab","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":358886,"character_end":358898,"quote":"section \r\n43","quote_sha256":"e220fda35f82625fb4c3f2b2ee84dca6dae6097c06ce3f4634b39d5294e0ab57","reader_fragment":"p-358373-360173-e3a08d393b629800","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-358373-360173-e3a08d393b629800","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":358716,"character_end":359128,"quote":"o penalty not exceeding \r\n1[twenty five thousand \r\nrupees]. \r\n43 \r\n20. 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If the person -in-charge of \r\na conveyance refuses to \r\nreceive on board any \r\nofficer of customs deputed \r\nunder section 60, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n2[ten thousand rupees] for \r\neach day during which \r\nsuch officer is not received \r\non board the conveyance, \r\nand the conveyance if not \r\nentered shall not be \r\nallow","quote_sha256":"2f7e7711631af6836e163e6d97a427e6e07140ee131b57bbc83800dbd23ea5fd","reader_fragment":"p-361961-363760-c3df12edc6862077","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-361961-363760-c3df12edc6862077","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-bf893fa97ab740c051c9","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"64","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":211517,"character_end":211837,"quote":"64. Goods not to be loaded or unloaded or water -borne except in presence of \r\nofficer.-  Save where general permission is given under section 67 or with permission \r\nin writing of the appropriate officer, no goods other than passengers’ baggage or ballast \r\nurgently required to be loaded for the vessel’s safety, shall","quote_sha256":"875925e7537aade58fb853b0f154e69285473d7b175db85e6c43135c275bb027","reader_fragment":"p-209940-211684-539304ddbb929d23","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-209940-211684-539304ddbb929d23","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-64-211517","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":365679,"character_end":365691,"quote":"section \r\n64","quote_sha256":"4d64d45890e710a93a2db685f49c13e488be717dcb1be6e857b4067b46e0fde8","reader_fragment":"p-365560-367360-9de519e6fee74379","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-365560-367360-9de519e6fee74379","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":365509,"character_end":365921,"quote":"m for an officer of \r\ncustoms to superintend the \r\nreceipt of goods, causes or \r\nsuffers to be put on board \r\nsuch conveyance and \r\ngoods what ever in \r\ncontravention of section \r\n64, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n1[twenty-five thousand \r\nrupees] and the goods if \r\nprotected by a pass or \r\nwritten order shall be liable \r\nto be relanded for \r\nexamination at the expense \r\nof the p","quote_sha256":"037af9b04f9123192e41b81f01f8b2e0ee0f47bc018f129f7643e67cd86766fd","reader_fragment":"p-363760-365560-216caed2afbc41e0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-363760-365560-216caed2afbc41e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-495f8f25d33628d49989","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"64","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":211517,"character_end":211837,"quote":"64. Goods not to be loaded or unloaded or water -borne except in presence of \r\nofficer.-  Save where general permission is given under section 67 or with permission \r\nin writing of the appropriate officer, no goods other than passengers’ baggage or ballast \r\nurgently required to be loaded for the vessel’s safety, shall","quote_sha256":"875925e7537aade58fb853b0f154e69285473d7b175db85e6c43135c275bb027","reader_fragment":"p-209940-211684-539304ddbb929d23","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-209940-211684-539304ddbb929d23","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-64-211517","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":366530,"character_end":366540,"quote":"section 64","quote_sha256":"1f07811eb54a970a4c52250d885d2972dc6c719f29b625249481894996656336","reader_fragment":"p-365560-367360-9de519e6fee74379","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-365560-367360-9de519e6fee74379","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":366360,"character_end":366770,"quote":"\r\nthe conveyance or water -\r\nborne shall be liable to \r\n64,65 & 141 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n143 \r\n \r\nthe conveyance or water -\r\nborne contrary to the \r\nprovisions of section 64 or \r\nsection 65 or any rules \r\nrelating to baggage, \r\nconfiscation. \r\n35(i) If, when a boat -note is \r\nrequired by section 68, \r\nany goods water-borne for \r\nthe purpose of being \r\nlanded from any vessel \r\nand warehoused or passed","quote_sha256":"5c3c1e9bd193bc8c37f247476297bd8f82ddc1b60efc405de577f236dbe37997","reader_fragment":"p-365560-367360-9de519e6fee74379","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-365560-367360-9de519e6fee74379","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ceac08c0aaab2c98a142","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"65","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":212153,"character_end":212473,"quote":"65. Goods not to be loaded or unloaded or passed on certain days or at certain \r\ntimes.-  Except with the permission in writing of the appropriate officer and on \r\npayment of such fees as may be prescribed by the Board no goods, other than \r\npassengers’ baggage or mail bags, shall in any customs -port be discharged, or","quote_sha256":"19bf7b58566d9c150eef52d9212cd82b0b9208a0a2191a698f0c7a81e0cf53a9","reader_fragment":"p-211684-213474-d156fc93ac44dcd6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-211684-213474-d156fc93ac44dcd6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-65-212153","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":366546,"character_end":366556,"quote":"section 65","quote_sha256":"3f5c8692b407f6bdf31e0e5f41b1c86ba7ffc091838df8e799d2d4ee6f544d16","reader_fragment":"p-365560-367360-9de519e6fee74379","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-365560-367360-9de519e6fee74379","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":366376,"character_end":366786,"quote":" or water -\r\nborne shall be liable to \r\n64,65 & 141 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n143 \r\n \r\nthe conveyance or water -\r\nborne contrary to the \r\nprovisions of section 64 or \r\nsection 65 or any rules \r\nrelating to baggage, \r\nconfiscation. \r\n35(i) If, when a boat -note is \r\nrequired by section 68, \r\nany goods water-borne for \r\nthe purpose of being \r\nlanded from any vessel \r\nand warehoused or passed \r\nfor importati","quote_sha256":"60c3db95a3bbb9d101e2263a2bc3c4784826bfe67e730b2adbe798637c9e6041","reader_fragment":"p-365560-367360-9de519e6fee74379","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-365560-367360-9de519e6fee74379","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4aa9f811efa5a445368f","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":214057,"character_end":214074,"quote":"68. Boat-note.-  ","quote_sha256":"f731f5ad939181600ef09f1b089f9598412295eefddb9c30bce2c87bba51459e","reader_fragment":"p-213474-215239-0af93526b2882ee6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-213474-215239-0af93526b2882ee6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-213474-215239-0af93526b2882ee6","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":366656,"character_end":366666,"quote":"section 68","quote_sha256":"9d5c88b9e524be5dd76077c7d04ef87eca1e244babca16aa4d42272bf63d0dd0","reader_fragment":"p-365560-367360-9de519e6fee74379","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-365560-367360-9de519e6fee74379","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":366486,"character_end":366896,"quote":"er -\r\nborne contrary to the \r\nprovisions of section 64 or \r\nsection 65 or any rules \r\nrelating to baggage, \r\nconfiscation. \r\n35(i) If, when a boat -note is \r\nrequired by section 68, \r\nany goods water-borne for \r\nthe purpose of being \r\nlanded from any vessel \r\nand warehoused or passed \r\nfor importation, or of \r\nbeing shipped for \r\nexportation, be found \r\nwithout such note; or \r\nthe person by whose \r\nauthorit","quote_sha256":"4b556cbd883eadfd674834700074d365ab03f064b167881577ab3e6d6cd86685","reader_fragment":"p-365560-367360-9de519e6fee74379","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-365560-367360-9de519e6fee74379","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-ab4ba4701e525c7ab1f0","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":214057,"character_end":214074,"quote":"68. Boat-note.-  ","quote_sha256":"f731f5ad939181600ef09f1b089f9598412295eefddb9c30bce2c87bba51459e","reader_fragment":"p-213474-215239-0af93526b2882ee6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-213474-215239-0af93526b2882ee6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-213474-215239-0af93526b2882ee6","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":367565,"character_end":367575,"quote":"section 68","quote_sha256":"9d5c88b9e524be5dd76077c7d04ef87eca1e244babca16aa4d42272bf63d0dd0","reader_fragment":"p-367360-369150-1dfef53b152e37ba","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-367360-369150-1dfef53b152e37ba","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":367395,"character_end":367805,"quote":" on board any \r\nvessel, \r\n  \r\n36. If any person refuses to \r\nreceive, or fails to sign, or \r\nto note the prescribed \r\nparticulars upon, any boat-\r\nnote, as required by \r\nsection 68, or if any \r\nmaster or officer of a \r\nvessel receiving the same \r\nfails to deliver it when \r\nrequired so to do by any \r\nofficer of customs \r\nauthorized to make such \r\nrequisitions, \r\nsuch person, master or \r\nofficer shall be liab","quote_sha256":"19552bd0f5fcd6f02f5752a2cf48d067e5925fb73e90e03cf777bf159e9b3b20","reader_fragment":"p-367360-369150-1dfef53b152e37ba","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-367360-369150-1dfef53b152e37ba","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-93206e69b87b9f637d47","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"70","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":215840,"character_end":215897,"quote":"70. Goods not to be transshipped without permission. -   ","quote_sha256":"ec4df9c5dd9b61048109a70f8f1e91d2a249237fada938d2a53cca96f4107756","reader_fragment":"p-215239-216996-2305151dcc54a696","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-215239-216996-2305151dcc54a696","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-215239-216996-2305151dcc54a696","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":369040,"character_end":369052,"quote":"section \r\n70","quote_sha256":"862dd46d2cf3b94f4151aabcc5b966f728d23958bbe6034e2a19f66fe5eadfdd","reader_fragment":"p-367360-369150-1dfef53b152e37ba","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-367360-369150-1dfef53b152e37ba","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":368870,"character_end":369282,"quote":"\ndeviation be not \r\naccounted for to the \r\nsatisfaction of the \r\nappropriate officer; or \r\n  \r\n      (iv) if any goods are \r\ntransshipped contrary to \r\nthe provisions of section \r\n70, \r\n  \r\n38. 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Power to prohibit plying of unlicensed cargo -boats.-  ","quote_sha256":"4cd6bf3889c0a79568631ae819fed82fbe046a69f668985eda9e223a8ee5b3eb","reader_fragment":"p-215239-216996-2305151dcc54a696","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-215239-216996-2305151dcc54a696","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-215239-216996-2305151dcc54a696","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":369110,"character_end":369122,"quote":"section \r\n71","quote_sha256":"d128b56db3ce0a2a511d0f138cd7abd75d56c9529efd7e832236f8301ab2ffa6","reader_fragment":"p-367360-369150-1dfef53b152e37ba","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-367360-369150-1dfef53b152e37ba","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":368940,"character_end":369352,"quote":"priate officer; or \r\n  \r\n      (iv) if any goods are \r\ntransshipped contrary to \r\nthe provisions of section \r\n70, \r\n  \r\n38. 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Plying of ships of less than one hundred tons. -  ","quote_sha256":"45eacfb1e30b347b912587ec35b3066540187a6fcbff507a6d75813ac005419e","reader_fragment":"p-215239-216996-2305151dcc54a696","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-215239-216996-2305151dcc54a696","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-215239-216996-2305151dcc54a696","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":369674,"character_end":369684,"quote":"section 72","quote_sha256":"d347cbe2204d7d6ee1b03930aa4e80d5f172ab6fa45e6845808e55711533ef72","reader_fragment":"p-369150-370932-d6519bd535a984f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-369150-370932-d6519bd535a984f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":369504,"character_end":369914,"quote":"ered by a special \r\npermit of the Collector of \r\nCustoms. \r\n39. If any boat or  vessel not \r\nexceeding one hundred \r\ntons does not comply with \r\nthe rules relatable to \r\nsection 72, \r\nsuch boat or such vessel \r\nshall be liable to \r\nconfiscation. \r\n72 \r\n21[39A. The person incharge of a \r\nconveyance or master or \r\nagent or owner of the \r\nconveyance who fails to \r\nsupply the information or \r\ndocuments suo moto","quote_sha256":"e817ad16ede16c8796d616655c4affe3f47d9b5c66106c233fadabaf28245c8a","reader_fragment":"p-369150-370932-d6519bd535a984f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-369150-370932-d6519bd535a984f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-b0b0fa7c235daee3bb51","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":255777,"character_end":256097,"quote":"92. Power to cause packages lodged in warehouse to be opened and examined. -  \r\n(1) The appropriate officer may at any time by order in writing direct that any goods or \r\npackages lodged in any warehouse shall be opened, weighed or otherwise examined; \r\nand, after any goods have been so opened, weighed or examined, may","quote_sha256":"261a41ac700c5ccf8be611189a1e2936ede4827dc5eb9352f928967b6ae9f90f","reader_fragment":"p-255777-257540-5ed1c8ce4f68eae8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-255777-257540-5ed1c8ce4f68eae8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-92-255777","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":377338,"character_end":377348,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-376284-378084-b6d14f05794e69fd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-376284-378084-b6d14f05794e69fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":377168,"character_end":377578,"quote":"ase, be \r\nliable to penalty not \r\nexceeding 1[twenty five \r\nthousand rupees]. \r\n93 \r\n55(i) If any warehoused goods \r\nare opened in \r\ncontravention of the \r\nprovisions of section 92; \r\nor \r\nsuch goods shall be liable \r\nto confiscation. \r\n92 & 94 \r\n     (ii) if any alteration be made \r\nin such goods or in the \r\npacking thereof, except as \r\nprovided in section 94, \r\n  \r\n56. If any warehoused goods \r\nthat have ","quote_sha256":"165755d2eff42c971316a7667be7c6948b459788bacacf6a8e1140dfd05e1118","reader_fragment":"p-376284-378084-b6d14f05794e69fd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-376284-378084-b6d14f05794e69fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1832db14f0f7ed5d11a7","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"94","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":257152,"character_end":257204,"quote":"94. Owner’s power to deal with warehoused goods. -  ","quote_sha256":"5486cd6324ddb9346ea644b4702d17ca3b77e74eda3c66cc046ac36dc59aab6c","reader_fragment":"p-255777-257540-5ed1c8ce4f68eae8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-255777-257540-5ed1c8ce4f68eae8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-255777-257540-5ed1c8ce4f68eae8","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":377520,"character_end":377530,"quote":"section 94","quote_sha256":"8260f3d7c36bce37fde6842286ce16dd12a63d4632bc24ea103bb5e6d5ed1de2","reader_fragment":"p-376284-378084-b6d14f05794e69fd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-376284-378084-b6d14f05794e69fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":377350,"character_end":377760,"quote":"\r\nor \r\nsuch goods shall be liable \r\nto confiscation. \r\n92 & 94 \r\n     (ii) if any alteration be made \r\nin such goods or in the \r\npacking thereof, except as \r\nprovided in section 94, \r\n  \r\n56. 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Allowance in case of volatile goods. -  ","quote_sha256":"d9e24c0d0e976831b32e2af759efece79e3228e36f8fb9c353b265814ecd57a4","reader_fragment":"p-269953-271713-b37e1949e6361b31","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-269953-271713-b37e1949e6361b31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-269953-271713-b37e1949e6361b31","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":378200,"character_end":378213,"quote":"section \r\n110","quote_sha256":"5d520c78e7556aa091eba6f6f5c6d1ecb027601ae18940473b09670c8bd0f9c5","reader_fragment":"p-378084-379881-8c9c0cf5f378f63f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-378084-379881-8c9c0cf5f378f63f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":378030,"character_end":378443,"quote":"in a \r\nprivate warehouse are \r\nfound at the time of \r\ndelivery therefrom to be \r\ndeficient, and such \r\ndeficiency is not due \r\nsolely to natural loss, as \r\nallowed under section \r\n110, \r\nthe licensee of such \r\nwarehouse shall, unless the \r\ndeficiency be accounted for \r\nto the satisfaction of the \r\nappropriate officer, be \r\nliable to a penalty equal to \r\nfive times the duty \r\nchargeable on the goods so \r\ndefici","quote_sha256":"8d439d5a4f93ddf8dc0aa61fe0aa1e6bd352650d4a82d31551f430105f14429e","reader_fragment":"p-376284-378084-b6d14f05794e69fd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-376284-378084-b6d14f05794e69fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-884c42148d490d34c36b","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"127","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291697,"character_end":291746,"quote":"127. Transit of goods in the same conveyance. -  ","quote_sha256":"a08aaf9c6ec4d7a36e4261738fe12c03c68ea422801df5b7d6977921967c5356","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-290902-292683-44135099f3ee123d","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":382028,"character_end":382039,"quote":"section 127","quote_sha256":"ef0cc145d811694530c7797d2d0b10c1fb80cd72a7c859cd521ece06658f5cbe","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":381858,"character_end":382269,"quote":"ndred thousand rupees or \r\nthree times the amount of \r\nduties and taxes involved. \r\n \r\n121] \r\n64. 82[If any person \r\ncontravenes any rule or \r\ncondition relating to \r\n94[section 127, section \r\n128, section 129  or \r\nsection 129A] , or makes \r\nan untrue declaration \r\nrelating to transit goods or \r\nillegally removes or \r\nconceals any transit \r\ngoods,] \r\n74[such person including \r\nthe custodian and inland \r\ncar","quote_sha256":"7b4a9b9d5a1f46d3de1a7dd11c286c02d5c27f1b3a94690eb0baff8cfc7357b7","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-86163278dec8f9636328","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"128","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":292421,"character_end":292500,"quote":"128. Transport of certain classes of goods subject to prescribed conditions.-  ","quote_sha256":"652bfb31eaf151d34541d7c1f5ce859612be103bcad46f3658b26c1a366f8890","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-290902-292683-44135099f3ee123d","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":382041,"character_end":382054,"quote":"section \r\n128","quote_sha256":"9245d67d237938ae1976280fe8de0e225ccd37377f01ca2228dd44916db17bd4","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":381871,"character_end":382284,"quote":"d rupees or \r\nthree times the amount of \r\nduties and taxes involved. \r\n \r\n121] \r\n64. 82[If any person \r\ncontravenes any rule or \r\ncondition relating to \r\n94[section 127, section \r\n128, section 129  or \r\nsection 129A] , or makes \r\nan untrue declaration \r\nrelating to transit goods or \r\nillegally removes or \r\nconceals any transit \r\ngoods,] \r\n74[such person including \r\nthe custodian and inland \r\ncarrier shall be l","quote_sha256":"91866d9c7840ade9e440185ecfbb686a61774d1a9872242c1bb9c60c23f0da19","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-5b57e321aade192587d8","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"129","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":292710,"character_end":292775,"quote":"129. Transit of goods across Pakistan to a foreign territory. -  ","quote_sha256":"550da886d90964f62c5b9ee114de88f9ae6275449763baebbd83da614636cad6","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-292683-294448-c2072079722d4aca","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":382056,"character_end":382067,"quote":"section 129","quote_sha256":"7ce49feeaba7979c31b2a7ac0a1dce950ac68887c74f0516ed729bba205762a8","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":381886,"character_end":382297,"quote":"hree times the amount of \r\nduties and taxes involved. \r\n \r\n121] \r\n64. 82[If any person \r\ncontravenes any rule or \r\ncondition relating to \r\n94[section 127, section \r\n128, section 129  or \r\nsection 129A] , or makes \r\nan untrue declaration \r\nrelating to transit goods or \r\nillegally removes or \r\nconceals any transit \r\ngoods,] \r\n74[such person including \r\nthe custodian and inland \r\ncarrier shall be liable to a \r\n","quote_sha256":"3c5c998b03deb2473d3b3b503fab26b3a37c33893ef54aa0e423b24de7ae8506","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-e0a6a8a07275edaff2bc","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"129A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293287,"character_end":293607,"quote":"3[129A. Levy of transit fee.- A transit fee may be levied on any goods or class of \r\ngoods in transit across Pakistan to a foreign territory at such rates as the Board may, by \r\nnotification in the official Gazette, prescribe.]  .  \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted full stop by the Finance Act, 1996 (IX of 1996)","quote_sha256":"422ba9b2eaa017d1c16950529cbf41efa8109956e1f55c453d1ae1ef80c7ec66","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-129a-293287","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":382074,"character_end":382086,"quote":"section 129A","quote_sha256":"2cfc0101f6ff52820d0e927af6bf7d10cac6335359b7b5e8a5ae18025d27fd22","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":381904,"character_end":382316,"quote":"unt of \r\nduties and taxes involved. \r\n \r\n121] \r\n64. 82[If any person \r\ncontravenes any rule or \r\ncondition relating to \r\n94[section 127, section \r\n128, section 129  or \r\nsection 129A] , or makes \r\nan untrue declaration \r\nrelating to transit goods or \r\nillegally removes or \r\nconceals any transit \r\ngoods,] \r\n74[such person including \r\nthe custodian and inland \r\ncarrier shall be liable to a \r\npenalty up to twice","quote_sha256":"50fbbe393c6e1693da1341db51134fc68850f13d26ab19f101d0faf01ce3382d","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b03ada6de2a0a5565858","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"130","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293826,"character_end":294146,"quote":"130. 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Notice of non -loading or relanding and return of duty thereon. - ","quote_sha256":"b4188719e962c35d0327fd5fcc104891b9f84fa857613629bed95373c4c5352b","reader_fragment":"p-296241-298004-f43b49d7e5399268","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-296241-298004-f43b49d7e5399268","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-296241-298004-f43b49d7e5399268","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":383729,"character_end":383740,"quote":"section 134","quote_sha256":"f8ee4df49630f3d5570e9df6df3b46f2396714ec3f60755f614f15f7161e20e2","reader_fragment":"p-383455-385238-b2364f2d2383b943","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-383455-385238-b2364f2d2383b943","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":383559,"character_end":383970,"quote":"\nare not duly put on board \r\nbefore the departure of \r\nsuch conveyance, or are \r\nrelanded and notice of \r\nsuch short loading or \r\nrelanding be not given as \r\nrequired by section 134, \r\nthe owner of such goods \r\nshall be liable to a penalty \r\nnot exceeding 20[two \r\nthousand] rupees; and such \r\ngoods shall also be liable to \r\nconfiscation. \r\n134 \r\n68. 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Inserted by Finance Act, 2018. \r\n85. Substituted by Finance Act,2019. 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Issue of show -cause notice before confiscation of goods or imposition of \r\npenalty.-   No order under this Act shall be passed for the confiscation of any goods \r\nor for imposition of any penalty on any person unless the owner of the goods, if any, \r\nor such person-        \r\n(a) is informed in writing (or if the ","quote_sha256":"aa86b587ea4a8e8c76ba91b438a52cda00604ea7fbdb09f85f511e1725368488","reader_fragment":"p-471987-473753-89910f93fed43a38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-471987-473753-89910f93fed43a38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-180-473393","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":457960,"character_end":457971,"quote":"section 180","quote_sha256":"ca20d6d364aa4c87a447a06ad03469fec4c89a4b4e8521b627711443551e5e42","reader_fragment":"p-457919-459674-cdfa1f2a5d95ed76","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-457919-459674-cdfa1f2a5d95ed76","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":457790,"character_end":458201,"quote":" the previous permission of such officer.          \r\n (2)  Where any goods are seized under sub -section (1) and no show cause \r\nnotice in respect thereof is given under section 180 within two months of the seizure \r\nof the goods, the goods shall be returned to the person from whose possession they \r\nwere seized:       \r\n Provided that the aforesaid period of two months may, for reasons to be \r\nrecorded in w","quote_sha256":"ed7677f3aadb19ddc29386ec02c331739ff4db8ef72ca5740a9645f072a9f464","reader_fragment":"p-456198-457919-7c7b63b90c9f9b64","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-456198-457919-7c7b63b90c9f9b64","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-161ad0163c7a5c8d585f","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":474238,"character_end":474296,"quote":"181.  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Power to detain packages containing certain publications imported into \r\nPakistan.-  (1) Any officer of customs duly authorized by the Collector of Customs \r\nor any other officer authorized by the Provincial Government in this behalf may \r\ndetain any package, brought whether by land, air or sea into Pakistan which","quote_sha256":"6dadf1b3fe4c03ad1cc8bb70a9a536099145ca3e014cbdca1a323dec4b6e7df8","reader_fragment":"p-463213-464946-d0b29a71181f4f2d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-463213-464946-d0b29a71181f4f2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-172-463434","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":466224,"character_end":466235,"quote":"section 172","quote_sha256":"968f602c430d4f30db2feb2bc2ef4ebf747f927b3165d8959942a86c44e69f47","reader_fragment":"p-464946-466725-56cdd1e7fcc3bffd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-464946-466725-56cdd1e7fcc3bffd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":466054,"character_end":466465,"quote":" \r\n173. Procedure for disposal by High Court of applications for release of \r\npackages so detained. - Every application under the second proviso to sub -section \r\n(3) of section 172 shall be heard and determined in the manner provided by section \r\n99D to 99F of the Code of Criminal Procedure, 1898 (Act V of 1898), by a special \r\nbench of the High Court constituted in the manner provided by section 99C of tha","quote_sha256":"f7897a24a96b0c1a48584670673b4a649dec274f0d528b759f88f59d037b73db","reader_fragment":"p-464946-466725-56cdd1e7fcc3bffd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-464946-466725-56cdd1e7fcc3bffd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1f762656112a8193273c","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"99D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":466292,"character_end":466305,"quote":"section \r\n99D","quote_sha256":"7e6489a4ce9cb050f9a8f6d780f8086f44cc699b415f6c0e367c6b7ab3ee97c1","reader_fragment":"p-464946-466725-56cdd1e7fcc3bffd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-464946-466725-56cdd1e7fcc3bffd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":466122,"character_end":466535,"quote":"ease of \r\npackages so detained. - Every application under the second proviso to sub -section \r\n(3) of section 172 shall be heard and determined in the manner provided by section \r\n99D to 99F of the Code of Criminal Procedure, 1898 (Act V of 1898), by a special \r\nbench of the High Court constituted in the manner provided by section 99C of that \r\nCode.    \r\n174. 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Vesting of confiscated property in the Federal Government. -  ","quote_sha256":"a3ba5d67b3cc480bd7b5d3dd172eb6454b2d42d5fdd2e401fe31d8c15bbf551e","reader_fragment":"p-473753-475486-fd5ea829176a48d5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-473753-475486-fd5ea829176a48d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-473753-475486-fd5ea829176a48d5","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":489000,"character_end":489011,"quote":"section 182","quote_sha256":"2be57cf9879e63c8f6a8972f828d9084850d58aacb9ac901a245a7cc9c5774e3","reader_fragment":"p-487805-489559-0f8e54c2ae875efe","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-487805-489559-0f8e54c2ae875efe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":488830,"character_end":489241,"quote":" be confiscated and the Board may authorize the use of such \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n201 \r\n \r\nconfiscated vehicles for operational purposes in the manner provided in section 182, \r\nof this Act, within ninety days of confiscation.]  \r\n188. Presumption as to documents in certain cases. -  Where any document is \r\nproduced by any person under this Act or has been seized under this Act from the \r\ncustody or c","quote_sha256":"1cfbe663e1ea53d64360b17813ff8a605f3343f6bdb36bf224865d5a776ed6cc","reader_fragment":"p-487805-489559-0f8e54c2ae875efe","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-487805-489559-0f8e54c2ae875efe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-aaa4a8ef034b37d618b9","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":458818,"character_end":459138,"quote":"10[169. Things seized how dealt with. -  (1)  All things seized on the ground that \r\nthey are liable to confiscation under this Act shall, without unnecessary delay, be \r\ndelivered into the care of the officer of customs authorized to receive the same.   \r\n (2)  If there be no such officer at hand, such things shall be","quote_sha256":"c13a3a0b9a43d6aed2b306c9c938cdf10fd258a502934525a19d3945b1d2acc0","reader_fragment":"p-457919-459674-cdfa1f2a5d95ed76","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-457919-459674-cdfa1f2a5d95ed76","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-169-458818","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":496522,"character_end":496533,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":496352,"character_end":496763,"quote":"by the Finance Act, 2004 (V of 2004), S.3(17), page 17. \r\n10. 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Inserted the words and commas by the Finance Act, 1973(L of 1973), page 13. \r\nS.9(8)(b), page 13. \r\n \r\n11. 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Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(5), page","quote_sha256":"d9b95731b883a5845ed8bf613492318cdf925f2b4135763a623c56cccb23f06f","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-dedad4d9af8ce1fb9bd6","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"184","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506121,"character_end":506153,"quote":" 184. Power to try summarily. - ","quote_sha256":"5eda7ed8b285d6d41531a17b42e702bbbec76894bae40d371575b154ec02f16f","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-505292-507073-33451675c3c13deb","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506091,"character_end":506103,"quote":"section  184","quote_sha256":"837fc0abdebe998ccb23981acf12fdac9f8fb3f17eeb968bea7a0b3d4fc29a35","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505921,"character_end":506333,"quote":"ce, 2002 (XXVII of 2002), S.4(8), page 224  \r\n23. Substituted by the Prevention and Smuggling Act, 1977 (XII of 1977), S.51(iv), page 226.  At \r\nthe time of substitution section  184 was as under:- \r\n 184. Power to try summarily. - Any Magistrate for the time being empowered to try in \r\na summary way the offences specified in sub -section (1) of Section 260 of the Code of \r\nCriminal Procedure, 1898 (Act V of ","quote_sha256":"c4864ce9a4d4e2f29db17602ded29d4f00bae09e89a09d4fbe7b798692ccd8bb","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-c4be45ed4d7779bc2a8b","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"262","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506591,"character_end":506602,"quote":"Section 262","quote_sha256":"2e922dd96a017586048c541affe9dc8e26b1178d26b0be2416535881c6949ba6","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506421,"character_end":506832,"quote":"offence under this Act except when the value of goods involved in \r\nsuch offences exceeds five hundred rupees, in accordance with the provisions of sub -section \r\n(1) of Section 262, 263, 264 and 265 of that Code.”. – \r\n24. Substituted by the Prevention and Smuggling Act, 1977 (XII of 1977), S.51(vii), page 227.  At \r\nthe time of substitution section 185 was as under:- \r\n “185. 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Special Judges. -  (1) The Federal Government may by notification in the \r\nofficial Gazette, appoint as many Special Judges as it considers necessary and, where \r\nit appoints more than one Special Judge, shall specify in the notification the \r\nheadquarters of each Special Judge and the territorial limits within","quote_sha256":"18f794400a25e27a710cc8438311cde0844ce50e9fd4b5eaa40d9e3f5f5736d2","reader_fragment":"p-477273-479022-f34f287b7a506e66","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-477273-479022-f34f287b7a506e66","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-185-478192","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506766,"character_end":506777,"quote":"section 185","quote_sha256":"015debb05f030cf78e51c1b21975b5eb916fe15df1906ea328cdb44f8f3b256a","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506596,"character_end":507007,"quote":"on 262, 263, 264 and 265 of that Code.”. – \r\n24. Substituted by the Prevention and Smuggling Act, 1977 (XII of 1977), S.51(vii), page 227.  At \r\nthe time of substitution section 185 was as under:- \r\n “185. 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Cognizance of offences by Special Judges. - (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in force, a Special \r\nJudge may, within the limits of his jurisdiction, take cognizance of any offence \r\npunishable under this Act-  \r\n(a) upon a report in writing made by an off","quote_sha256":"4c9c9a95eb8def1f420e4172eef7a933e6e696b2b4e8a0530d8ca489281e148e","reader_fragment":"p-479022-480755-f8ff946ea67c5a44","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-479022-480755-f8ff946ea67c5a44","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-185a-479341","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":507625,"character_end":507638,"quote":"section 185-A","quote_sha256":"1b6e2a7f0cf76d4e88073e5ef2df71e16e3edf8e82bdaf5a361b561c741d08d0","reader_fragment":"p-507073-508781-3a0043891ca72d46","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-507073-508781-3a0043891ca72d46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":507455,"character_end":507868,"quote":"nce Act, 1973 (51 of 1973), S.9(8), page 13 and substituted by the \r\nPrevention and Smuggling Act, 1977(XII of 1977), S.51(vii), page 227.  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At the time of substitution \r\nsection 194 was as under:- \r\n “194. 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Deposit, pending appeal, of duty demanded or penalty levied. - (1) Any \r\nperson desirous of appealing under section 193 against any decision or order relating to any \r\nduty demanded in respect of goods which have ceased to be under the control of customs \r\nauthorities or to any penalty levied under this Act shall, at the time of filing his appeal ","quote_sha256":"6b6c24b17601600c2f7d32b3137734b93674266c5e8870901fc12bc5332cdbd0","reader_fragment":"p-554762-556496-91e49d2ad5e37b77","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-554762-556496-91e49d2ad5e37b77","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-51465df1b15a3856772f","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"193","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559675,"character_end":559686,"quote":"section 193","quote_sha256":"f09a55880e3b09d6cb229a866e4502fa54966f854ede628be98be27bf3949be6","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559505,"character_end":559916,"quote":"tted by the Finance Ordinance, 2000(XXV of 2000), S.4(9)(a)(iii) at the time of mission  \r\nthis was a under:-   \r\n  “(b) an order passed by the Collector (Appeals) under section 193;”. \r\n \r\n14. 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The word “further” omitted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(iii), \r\npage 226. \r\n17. 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The words brackets and figure “an appeal referred to in sub-s","quote_sha256":"327c38d3055bbd719a86b61983f1a66f6dbcac22b3aee7c7a8d0b2acefc379ee","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-b44d1008f2125e301730","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. 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Substituted for the words “Collector of Customs” by the Finance Ordinance, 2000 (XXI of \r\n2000), S.4(10)(ii), page 203. \r\n25. Substituted for the words and figures “section 196 and 19G” by the Finance Act, 1997. \r\n25a  For the words “ relating, among other things, to the determination of any question having a \r\nrelation to the rate of duty of customs or to the value of goods for purposes of assessment,”","quote_sha256":"84241a92cbda8dddaa55d5cea2c314644409eff951e8abfb7809db5d0fd71fdf","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-034252a0b386662d12f1","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"195","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":548531,"character_end":548594,"quote":"195. Power of the Board to call for and examine records etc. - ","quote_sha256":"7929e7fa2380919cc5fbcf344e7733eaa92381a34593349f1b35ddd95118c2de","reader_fragment":"p-547594-549385-853971f01480ba15","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-547594-549385-853971f01480ba15","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-547594-549385-853971f01480ba15","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":565637,"character_end":565648,"quote":"section 195","quote_sha256":"835b6126e7524aefbb94bab95bc54ec304190bca44b683f2b8c9605bfe8cb787","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":565467,"character_end":565878,"quote":"\r\n29a. Substituted for the word “five” by the Finance Act, 2006. \r\n30. Substituted by the Finance Act, 1995 (I of 1995), S.6(3), page 511.  At the time of substitution \r\nsection 195 was as under:- \r\n “195. Powers of Board or Collector of Customs to pass certain orders.- (1) The Board \r\nmay, of its own motion, call for and examine the record of any proceeding in which a \r\nCollector of Customs as an adjudicati","quote_sha256":"3a770e4c6d595a0e31df96bb852f8600dcfe21174a02b4d9ed5ec822fceadeb5","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-6c364930ad8b305b5907","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":567630,"character_end":567641,"quote":"section 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officer and may pass such order as it or he may think \r\nfit: \r\n Pro","quote_sha256":"9d74b67de8d042fc1328289f837f619095ba694aba5c6e5a15e336047443f9fd","reader_fragment":"p-566957-568750-35ecb786ba165538","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-566957-568750-35ecb786ba165538","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-0e040c2be4fe8d3bd634","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"195A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":569253,"character_end":569266,"quote":"section 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Substituted for section 196 by the Finance Act, 1989. \r\n34. Substituted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(12), page 227. 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Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":571303,"character_end":571314,"quote":"section 196","quote_sha256":"f34f7cdeadc00032159604c76c7a37fef78424103dd7c5684bdff589c2eeaa28","reader_fragment":"p-570535-572302-90af39e08edb2d5a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-570535-572302-90af39e08edb2d5a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":571133,"character_end":571544,"quote":"on unless the person affected by the \r\nproposed order is given notice to show cause against it within the time limit specified in \r\nsection 32.]” \r\n 33a. 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Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":576799,"character_end":576810,"quote":"section 196","quote_sha256":"f34f7cdeadc00032159604c76c7a37fef78424103dd7c5684bdff589c2eeaa28","reader_fragment":"p-575786-577538-a7cc8cb04c6183e1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-575786-577538-a7cc8cb04c6183e1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":576629,"character_end":577040,"quote":"on and, if he does so, the fee, if any, paid by him shall be refunded. \r\n 196-A. Statement of case to Supreme Court in certain cases.- If, on an application made \r\nunder section 196, the Appellate Tribunal is of the opinion that, on account of conflict in the \r\ndecision of High Court in respect of any particular question of law, it is expedient that a \r\nreference should be made direct to the Supreme Court, t","quote_sha256":"603067a88827166f014725069e03ab38d54d8939974eca4971a41a7e835071f9","reader_fragment":"p-575786-577538-a7cc8cb04c6183e1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-575786-577538-a7cc8cb04c6183e1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-ef1d76596222ba013795","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":577751,"character_end":577762,"quote":"Section 196","quote_sha256":"96a959210563db4f0ebea5e63846107880d85ccc06c7c93535f86ad2f46e1611","reader_fragment":"p-577538-579267-f258de27bc978e19","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-577538-579267-f258de27bc978e19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":577581,"character_end":577992,"quote":"as it may direct in this behalf. \r\n 196-C. Case before High Court to be heard by not less than two Judges.- (1) When any \r\ncase has been referred to the High Court under Section 196, it shall be heard by a Bench of \r\nnot less than two Judges of the High Court and shall be decided in accordance with the \r\nopinion of such Judges or of the majority, if any, of such Judges. (2) Where there \r\nis no such majority,","quote_sha256":"09a4be75418029ef39fdea55775dae57db1d897a072a039d7a8f65dd3082c26d","reader_fragment":"p-577538-579267-f258de27bc978e19","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-577538-579267-f258de27bc978e19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-b5d7e339d446ee4e460a","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":579250,"character_end":579261,"quote":"section 196","quote_sha256":"f34f7cdeadc00032159604c76c7a37fef78424103dd7c5684bdff589c2eeaa28","reader_fragment":"p-577538-579267-f258de27bc978e19","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-577538-579267-f258de27bc978e19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":579080,"character_end":579491,"quote":"f the Court. \r\n 196-E. Appeal to Supreme Court.- An appeal shall lie to the Supreme Court from – \r\n(a) any judgment of the High Court delivered on a reference made under section 196 in \r\nany case which, on its own motion or on an oral application made by or on behalf of the party \r\naggrieved, immediately after the passing of the judgment, the High Court certifies to be a a fit \r\none for appeal to the Supreme","quote_sha256":"5a15e623c015c773d91cac08a2584d298dd457b1f8680595b011dcda0f77a553","reader_fragment":"p-577538-579267-f258de27bc978e19","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-577538-579267-f258de27bc978e19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-7c68497bd1c286a45d35","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":579940,"character_end":579951,"quote":"section 196","quote_sha256":"f34f7cdeadc00032159604c76c7a37fef78424103dd7c5684bdff589c2eeaa28","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":579770,"character_end":580181,"quote":"The provisions of the Code of Civil \r\nProcedure, 1908 (V of 1908), relating to appeals to the Supreme Court shall, so far as may be, \r\napply in the case of appeals under section 196 as they apply in the case of appeals from \r\ndecrees of a High Court: \r\n  Provided that nothing in this sub-section shall be deemed to affect the provisions of \r\nsub-section (1) of section 196 or section 196G.  \r\n(2) The cost of t","quote_sha256":"66402f9514fd4f525d5fc4441778c2c6b4a02147ced867ab28f7d85b1ad6d6bb","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-8d7161f44812ada62118","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580132,"character_end":580143,"quote":"section 196","quote_sha256":"f34f7cdeadc00032159604c76c7a37fef78424103dd7c5684bdff589c2eeaa28","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":579962,"character_end":580373,"quote":"ply in the case of appeals from \r\ndecrees of a High Court: \r\n  Provided that nothing in this sub-section shall be deemed to affect the provisions of \r\nsub-section (1) of section 196 or section 196G.  \r\n(2) The cost of the appeal shall be in the discretion of the Supreme Court. \r\n(3) Where the judgment of the High Court is varied or reversed in the appeal, effect \r\nshall be given to the order of the Supreme C","quote_sha256":"117400b299e49769cc208728fed5c18406c8214d879386633d7a58794d8c9f28","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-3521e08f1c24bcc81139","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196G","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580465,"character_end":580526,"quote":" 196-G. 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Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580404,"character_end":580417,"quote":"section \r\n196","quote_sha256":"680b836ec47e03e326849d4a7cab4235195e301f4a634e3622f0590004e7ab25","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580234,"character_end":580647,"quote":"ourt. \r\n(3) Where the judgment of the High Court is varied or reversed in the appeal, effect \r\nshall be given to the order of the Supreme Court in the manner provided in section \r\n196 in the case of a judgment of the High Court. \r\n 196-G. Sums due to be paid notwithstanding reference etc. - Notwithstanding that a \r\nreference has been made to the High Court or the Supreme Court or an appeal has been \r\npreferred","quote_sha256":"c6d56a58ba6380047189728f50f3d414c98fb1e337c7a8a6b283f49cbc164016","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-37039da42d0d5d733d03","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"194","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":547415,"character_end":547484,"quote":" 194. Deposit, pending appeal, of duty demanded or penalty levied. - ","quote_sha256":"2c53c65413f3f15da5190faf7c804d8403ec86d67fc419c140e15f2dc24df1e7","reader_fragment":"p-545865-547594-484b8fef3c7727d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-545865-547594-484b8fef3c7727d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-545865-547594-484b8fef3c7727d0","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580756,"character_end":580767,"quote":"section 194","quote_sha256":"167bdbed3e8085d74daa324c989f9b8b4bf2c84837d807596c3630e612eac36a","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580586,"character_end":580997,"quote":" Court or the Supreme Court or an appeal has been \r\npreferred to the Supreme Court, sums due to the Government as a result of an order passed \r\nunder sub -section (1) of section 194 -B shall be payable in accordance with the order so \r\npassed.”.  \r\n44. Substituted sub-section(1)of section 196 by the Finance Act, 2006 At the time of substitution \r\nthe sub-section (1) was as under:-. \r\n“(1) Within ninety days ","quote_sha256":"d782826426f3d8fd1e466196803eb98f7d039a7ac38ee39a0fc8be604133db4e","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-46f2b8e62f01f7cfbb21","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580868,"character_end":580879,"quote":"section 196","quote_sha256":"f34f7cdeadc00032159604c76c7a37fef78424103dd7c5684bdff589c2eeaa28","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580698,"character_end":581109,"quote":"s a result of an order passed \r\nunder sub -section (1) of section 194 -B shall be payable in accordance with the order so \r\npassed.”.  \r\n44. 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Power of the Board to call for and examine records etc. - ","quote_sha256":"7929e7fa2380919cc5fbcf344e7733eaa92381a34593349f1b35ddd95118c2de","reader_fragment":"p-547594-549385-853971f01480ba15","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-547594-549385-853971f01480ba15","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-547594-549385-853971f01480ba15","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583718,"character_end":583729,"quote":"section 195","quote_sha256":"835b6126e7524aefbb94bab95bc54ec304190bca44b683f2b8c9605bfe8cb787","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583548,"character_end":583959,"quote":"Finance Act, 2016. \r\n66. Inserted by Finance Act, 2017, At the time of substitution the position was : \r\n \"an order passed by the Board or the Collector of Customs under section 195\"  \r\n67. Inserted by Finance Act, 2017. \r\n68 Inserted by Finance Act, 2018. \r\n69. Inserted by Finance Act, 2019. \r\n70. Substituted by Finance Act, 2019. At the time of substitution the words was “one hundred \r\nand twenty” \r\n71. 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Indirect Taxes Settlement Commission.- ","quote_sha256":"a10cbc912aea31d811c27981a7910143c32c51d48676d9b6bf1af9dc13218643","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-589775-591564-b72db186366049ab","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":590149,"character_end":590162,"quote":"section 196-K","quote_sha256":"261752e19d3f5defdf923153bdaf3f92f607095ff3e077186c6dcb18f07fa8f7","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589979,"character_end":590392,"quote":"nserted by the Finance Act, 1996 (IX of 1996), S.4(5), page 471. \r\n2. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(13), page 204.  At the time of \r\nomission section 196-K to 196-U were as under: \r\n \r\n“Chapter XIX-A \r\nSETTLEMENT CASES \r\n \r\n196K. Indirect Taxes Settlement Commission.- (1) The Federal Government shall \r\nappoint an Indirect Taxes Settlement Commission to exercise the powers and discha","quote_sha256":"26ae0a320f37be69ff1ccb0f2741f1442d276f65ab942174ea88ad907cbfdc95","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-18b9fafe5b85b260b3c8","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":590231,"character_end":590276,"quote":"196K. Indirect Taxes Settlement Commission.- ","quote_sha256":"a10cbc912aea31d811c27981a7910143c32c51d48676d9b6bf1af9dc13218643","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-589775-591564-b72db186366049ab","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":591862,"character_end":591875,"quote":"section 196-K","quote_sha256":"261752e19d3f5defdf923153bdaf3f92f607095ff3e077186c6dcb18f07fa8f7","reader_fragment":"p-591564-593324-52f392c8389703ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-591564-593324-52f392c8389703ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":591692,"character_end":592105,"quote":"itions.- In this Chapter, unless the context otherwise requires:- \r\n \r\n (i) “associate member” means an associate member appointed under proviso to sub -\r\nsection (3) of section 196-K; \r\n (ii) “case” means any proceedings initiated under section 193, 194 -A or 195 -A and \r\npending with any authority, court or tribunal on the date of making the application under sub -\r\nsection (1) of section 196-N: \r\n  Provided","quote_sha256":"cb2034397e33b97fae977896be69bc705e05b8934d7c50f96bf15c08f5b52e4b","reader_fragment":"p-591564-593324-52f392c8389703ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-591564-593324-52f392c8389703ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-bf05085b4e1108752cfe","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"193","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":591930,"character_end":591941,"quote":"section 193","quote_sha256":"f09a55880e3b09d6cb229a866e4502fa54966f854ede628be98be27bf3949be6","reader_fragment":"p-591564-593324-52f392c8389703ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-591564-593324-52f392c8389703ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":591760,"character_end":592171,"quote":" \r\n (i) “associate member” means an associate member appointed under proviso to sub -\r\nsection (3) of section 196-K; \r\n (ii) “case” means any proceedings initiated under section 193, 194 -A or 195 -A and \r\npending with any authority, court or tribunal on the date of making the application under sub -\r\nsection (1) of section 196-N: \r\n  Provided that the proceedings relating to smuggling of narcotics or narcot","quote_sha256":"13d6e70339423bc0cb3e92775ffbf9ba53de74cdfcf30ccd1e3a2bcd06dce97b","reader_fragment":"p-591564-593324-52f392c8389703ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-591564-593324-52f392c8389703ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-f1af3854873918bc4646","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196N","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":594845,"character_end":594891,"quote":" 196N. Application for settlement of cases. - ","quote_sha256":"4bcc3983453c52c781a787e667bbec850bd35035f88997fbd8b5c402339b6df0","reader_fragment":"p-593324-595123-7c8f4254d2948d0f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-593324-595123-7c8f4254d2948d0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-593324-595123-7c8f4254d2948d0f","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":592078,"character_end":592091,"quote":"section 196-N","quote_sha256":"b770aa34243f733f90c4f8727717284099e0a3a3821a8e368dcc52caa84f1c47","reader_fragment":"p-591564-593324-52f392c8389703ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-591564-593324-52f392c8389703ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":591908,"character_end":592321,"quote":"dings initiated under section 193, 194 -A or 195 -A and \r\npending with any authority, court or tribunal on the date of making the application under sub -\r\nsection (1) of section 196-N: \r\n  Provided that the proceedings relating to smuggling of narcotics or narcotic and \r\npsychotropic substances shall not be proceedings within the meaning of this clause: \r\n  Provided further that where an appeal or application ","quote_sha256":"dea11c613364c69c603b5a178557b726a10c8d0134ff15398d0caec9fd66ed13","reader_fragment":"p-591564-593324-52f392c8389703ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-591564-593324-52f392c8389703ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-4e0ac9d3567491916fdc","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":590231,"character_end":590276,"quote":"196K. Indirect Taxes Settlement Commission.- ","quote_sha256":"a10cbc912aea31d811c27981a7910143c32c51d48676d9b6bf1af9dc13218643","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-589775-591564-b72db186366049ab","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":592682,"character_end":592695,"quote":"section 196-K","quote_sha256":"261752e19d3f5defdf923153bdaf3f92f607095ff3e077186c6dcb18f07fa8f7","reader_fragment":"p-591564-593324-52f392c8389703ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-591564-593324-52f392c8389703ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":592512,"character_end":592925,"quote":"he meaning of this clause; \r\n (iii) “Chairman” means the Chairman of the Commission; \r\n(iv) “Commission” means the Indirect Taxes Settlement Commission appointed under \r\nsection 196-K; and \r\n(v) “member” means a member of the Commission and includes the Chairman thereof. \r\n  \r\n 196M. 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Application for settlement of cases. - ","quote_sha256":"4bcc3983453c52c781a787e667bbec850bd35035f88997fbd8b5c402339b6df0","reader_fragment":"p-593324-595123-7c8f4254d2948d0f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-593324-595123-7c8f4254d2948d0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-593324-595123-7c8f4254d2948d0f","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":593206,"character_end":593219,"quote":"section 196-N","quote_sha256":"b770aa34243f733f90c4f8727717284099e0a3a3821a8e368dcc52caa84f1c47","reader_fragment":"p-591564-593324-52f392c8389703ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-591564-593324-52f392c8389703ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":593036,"character_end":593449,"quote":"dinarily, consist of two members and an associate \r\nmember and shall be prescribed  over by the Chairman: \r\n Provided that where the applicant makes an application under section 196-N, in writing, for \r\ndecision of his case without the associate member, the bench shall be so consumed: \r\n Provided further that, where the Chairman is not a member of the bench, the Chairman may \r\nauthorise any member to discharge","quote_sha256":"1e6c70fdc11947920793dc895ccfa53e28cd99b9ff8d9576c8304beda3531004","reader_fragment":"p-591564-593324-52f392c8389703ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-591564-593324-52f392c8389703ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-dafe7bc89dd9f96fdb4a","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. 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Revision by the 1b{Federal Government].- ","quote_sha256":"6601fd2f36b86b0b7bce183e67fcc2497e23875a91e5cd8a4c62d750b4c67d54","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-549385-551173-a42f965f876798ce","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":599331,"character_end":599342,"quote":"section 196","quote_sha256":"f34f7cdeadc00032159604c76c7a37fef78424103dd7c5684bdff589c2eeaa28","reader_fragment":"p-598606-600376-b75298c89f74f93f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-598606-600376-b75298c89f74f93f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":599161,"character_end":599572,"quote":"f this Act and the rules made thereunder, \r\ncomplete such proceedings. \r\n (7) The Commission may, if it is of the opinion that any person who made an \r\napplication under section 196 -N does not cooperate with the Commission in the proceedings \r\nbefore it, send the case back to the Officer with whom such case was pending at the time \r\napplication under that section was made, who shall thereupon dispose of the","quote_sha256":"f6db8754488ce5c8d2b2b3c63340948af6c6fe713bdec3284eb83b55673cffac","reader_fragment":"p-598606-600376-b75298c89f74f93f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-598606-600376-b75298c89f74f93f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-9d8a8c0c942da6e8a113","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196N","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":594845,"character_end":594891,"quote":" 196N. 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Order of Settlement to be conclusive. - Every order of the Commission passed \r\nunder section 196-O shall be conclusive as to the matter stated therein and no matter covered \r\nby such order shall, save as otherwise provided in this Chapter, be re -opened in any \r\nproceeding under this Act or under any law for the time being in ","quote_sha256":"9c5f052390b3291f5844d183297f59ef1985d1c75d2a645d8b87338ef1cf39b0","reader_fragment":"p-600376-602131-6e3f8d40b6a0b46a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-600376-602131-6e3f8d40b6a0b46a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-584746bc45601340c94f","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. 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Proceedings before the Commission to be judicial proceeding. - Any \r\nproceedings before the Commission shall be deemed to be judicial proceedings within the \r\nmeaning of sections 193 and 228 of the ","quote_sha256":"66f969bf3039747c9b0a493cc9d802a06e694a127b329a85e37ab2be8a5a7507","reader_fragment":"p-600376-602131-6e3f8d40b6a0b46a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-600376-602131-6e3f8d40b6a0b46a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-6f6ab3936cbc2b7324bb","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"196","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":549618,"character_end":549665,"quote":" 196. 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Exemption from service on jury or inquest or as  assessors.- ","quote_sha256":"54324ecfcd3d03becaec1140dba425162f3aa1783b487b5bb9fdc7141e3404f3","reader_fragment":"p-56499-58219-5594861a7cee7299","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-56499-58219-5594861a7cee7299","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-56499-58219-5594861a7cee7299","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":631553,"character_end":631562,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-630521-632266-eda4e998f6ee518b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-630521-632266-eda4e998f6ee518b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":631383,"character_end":631792,"quote":"sions of those enactments shall continue to apply to such limitation. \r\n \r\n (2) The provisions of the General Clauses Act, 1897 (X of 1897), in \r\nparticulars, section 6, section 8 and section 24 thereof, shall apply to the repeal and \r\nre-enactment of the said enactments by this Act, subject to the provisions of sub -\r\nsection (1). \r\n  \r\n (3) Nothing in this Act shall affect any law for the time being in f","quote_sha256":"969fdc7da0c2e6a03eed44fe15d244259588284c9489bcf47d66f27b7e8bdfe7","reader_fragment":"p-630521-632266-eda4e998f6ee518b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-630521-632266-eda4e998f6ee518b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-86be08fe8f9d7c569abc","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":96924,"character_end":96981,"quote":"24. 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Recovery of Government dues. - (1) When, under this Act or under any \r\nother law for the time being in force, which provides for any tax, duty or other levy \r\nbeing collected in the same manner as customs -duties are collected, a penalty is \r\nadjudged against, or notice or demand is served upon, any person call","quote_sha256":"406283f057662fc9245aa05990fc5d4f8d1c3243b9e79aafdd2b7339b13b7c04","reader_fragment":"p-605684-607433-c063a002e94e8a0a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-605684-607433-c063a002e94e8a0a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-202-607182","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636499,"character_end":636510,"quote":"section 202","quote_sha256":"ec3f326896be9240b2daa6cd20bf3978d8ce1c5c3f0c0a2f4fdd3b4abb51e987","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636329,"character_end":636740,"quote":" (XXI of \r\n1972), S.3, page 56 and Second Schedule, S.1, page 76. \r\n9. 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Levy of surcharge .- Notwithstanding anything contained in this Act and \r\nwithout prejudice to any other action that may be taken thereunder, if any person \r\nfails to pay the arrears within the prescribed time, he shall, in addition to the arrears, \r\nbe liable to pay surcharge at the rate of 40[KIBOR plus thre","quote_sha256":"ad5dd6e30eb113190c08ae6962c09471846b481a3884a99b8cb153988cdba7a5","reader_fragment":"p-610999-612787-007aec89068e64c0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-610999-612787-007aec89068e64c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-202a-611628","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638588,"character_end":638600,"quote":"section 202A","quote_sha256":"17b2d2b0576f22eae3c67e4ad8ec358c20b86cf52830f9731a54811a5caa8726","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638418,"character_end":638830,"quote":"e Finance Act, 2007. \r\n15. Substituted for the word, brackets and figure “sub-section (3)” by the Finance Act, 1994 (XII \r\nof 1994), S.6(4)(c), page 254. \r\n16. Added new section 202A by the Finance Act, 2006. \r\n16a. Inserted by the Finance Act, 2007. \r\n17. Substituted for the word “ten” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(14), \r\npage 227. \r\n18. Substituted for the words “Assistant Collector” b","quote_sha256":"b4755d3bd410ba8e28fc09318bf86ddc70095850ea3a9ab70061ca09133efd3d","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-06201985e4ef3f8f9d2a","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"208","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":616012,"character_end":616332,"quote":"23[208. Person to produce authority if required. - (1) When any person licensed \r\nunder section 207 applies to any officer of Customs for permission to transact any \r\nspecified business with him on behalf of any principal, such officer may require the \r\napplicant to produce a written authority from the principal on who","quote_sha256":"bb555aadce383bcb24d561ca5647e1ad5c3af5f6b6e42197e48e884338b5e2c1","reader_fragment":"p-614550-616349-0b93bff40e806cc1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-614550-616349-0b93bff40e806cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-208-616012","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":639573,"character_end":639584,"quote":"section 208","quote_sha256":"71dcc828bbba99125509727295804833dcfb0b863464e34ed4c3f9ffd594b6a6","reader_fragment":"p-639321-641038-f45caac8b69d1698","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-639321-641038-f45caac8b69d1698","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":639403,"character_end":639814,"quote":" 2003), S.5(36)(b), page 41. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n252 \r\n \r\n23. Substituted by the Finance Act, 2003 (I of 2003), S.5(37), paged 41. At the time of \r\nsubstitution section 208 was as under:- \r\n “208. 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Liability of principal and agents. - (1) Subject to the provisions of section \r\n207 and 208, anything which the principal is required or empowered to do under this \r\nAct may be done by any person expressly authorized by the principal for the \r\npurpose. \r\n(2) Where this Act requires anything to be done by the pr","quote_sha256":"8a2d0e325ab4ae49ac03a2d57864a725715773b48052f3a4cd99689ba0410924","reader_fragment":"p-616349-618146-a26d9bf5d08af3ca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-616349-618146-a26d9bf5d08af3ca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-209-617173","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":640912,"character_end":640923,"quote":"section 209","quote_sha256":"d4013c598e3e687b7267906ab9f0fc46c22e01de4f870e5493ffe4ee9d7e015a","reader_fragment":"p-639321-641038-f45caac8b69d1698","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-639321-641038-f45caac8b69d1698","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":640742,"character_end":641153,"quote":" any specified business through a clerk, servant \r\nor agent.”. \r\n \r\n24. Substituted by the Finance Act, 2003 (I of 2003), S.5(38), page 42. At the time of substitution \r\nsection 209 was as under:- \r\n \r\n “209. Liability of principal and agent.- (1) Subject to the provisions of sections 207 and \r\n208, anything which the owner of any goods is required or empowered to do under this Act \r\nmay be done by any perso","quote_sha256":"01d2d398a503eaa6fc5b4929a25c6d6fad3e2f1e69e0177ffcedbf3140fbd9ff","reader_fragment":"p-639321-641038-f45caac8b69d1698","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-639321-641038-f45caac8b69d1698","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-13402faeda52a52f81b5","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"211","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642384,"character_end":642395,"quote":"section 211","quote_sha256":"2a090e1137350836a2abcc6c6c325d04ed38c4702ce8f189d3b61e72c8a8426f","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642214,"character_end":642625,"quote":"act, negligence or default of the agent, such duty \r\nshall not be recovered from the agent.”.  \r\n \r\n25. Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- \r\n \r\n “211. Principals and agents to maintain records.-  All principals and agents transacting \r\nbusiness under this Act, except those importing or exporting goods for bonafide private or \r\npersonal purposes, shall","quote_sha256":"a846cd1d8d49eaa878d344cf87d975bcbec3de7f80f1b738a3ea0232a5f9c5da","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-4eb9acf24f39197eadb1","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"211A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":620260,"character_end":620580,"quote":"26[211A.   Access to the premises and records by the officers of Customs. - The \r\nappropriate officer may, at any time after giving a notice in writing, visit any \r\nbusiness or manufacturing premises where any raw materials, components, \r\nassemblies or sub -assemblies etc., imported at a notified reduced rate of the du","quote_sha256":"ed4d2542054410b06c08d22afb87cbfe8740870c259c763285de9e7690186550","reader_fragment":"p-619898-621650-f4aad7724705d143","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-619898-621650-f4aad7724705d143","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-211a-620260","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642874,"character_end":642886,"quote":"section 211A","quote_sha256":"c4a5a1420f1c8d021a83fa3e3785cd5db1d8a4e0f8c19a136bbefa03fab060f1","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642704,"character_end":643116,"quote":"s the Board may, by notification in the official Gazette, specify.” \r\n25a. For the word “three” the word “five” was substituted by the Finance Act, 2007. \r\n26.. Inserted section 211A by the Finance Act, 2006. \r\n27. Inserted by the Finance Act, 2005. \r\n28. The word “acknowledgement due” omitted by the Finance Ordinance, 1982 \r\n29. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(40)(a), ","quote_sha256":"1e4ce91ab3887b45d97f168d3730d1c2bab9ff640dfcc322308e55cae6c5dc0d","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d0000e017ba672795793","source":"pk-code-a55ea36c33f4c4c3","target":"pk-code-a55ea36c33f4c4c3","provision_kind":"section","provision_number":"220","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":630499,"character_end":630521,"quote":"38[220. Omitted. \r\n \r\n","quote_sha256":"728adccf65cba7876deee015683bfd179345d545aacd89aa46eaec74b051e71a","reader_fragment":"p-628788-630521-a15f34e2fc90696a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-628788-630521-a15f34e2fc90696a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-220-630499","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644268,"character_end":644279,"quote":"section 220","quote_sha256":"dd00d6bbb4553440d7a28323a4c10d4177bde1998d6a63d579d6c04cf199b6a0","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644098,"character_end":644509,"quote":"\r\n37.  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Power to appoint or licence common warehouses 17 \r\n \r\n13 Power to license private ware-houses. 17 \r\n   \r\n14 Stati","quote_sha256":"760612cc6884f957ce6017ae5a62b6842f14731e21023d9ce73d877e7ac0ccb4","reader_fragment":"p-1794-3572-f3714c1861276ad5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-1794-3572-f3714c1861276ad5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-16ea2861c43c3a866e98","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":3640,"character_end":3657,"quote":"CUSTOMS ACT, 1969","quote_sha256":"f780bd9b31b88116b3be43246a3eefb855803ca3b8bc5dff90fd5803b4d2b0e6","reader_fragment":"p-3572-5351-5cb1f9a6a8ef64e6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-3572-5351-5cb1f9a6a8ef64e6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":3470,"character_end":3887,"quote":"ts \r\n24 \r\n  \r\n \r\n18D Levy of fee and service charges. 25   \r\n \r\n18E Pakistan Customs Tariff 25   \r\n \r\n19  General power to exempt from customs-duties. 25   \r\n   \r\n \r\nTHE CUSTOMS ACT, 1969 \r\niv \r\n \r\nSection  Page \r\nNo. \r\n \r\n19A Presumption that incidence of duty has been passed on to the \r\nbuyer \r\n26 \r\n   \r\n19C Minimal duties not to be demanded.- 27   \r\n \r\n20 Board’s power to grant exemption from duty in exceptiona","quote_sha256":"dec749ae7f92c8a14f3e32f62d3a7de2f2beceae826ce556d63f705c99a2938b","reader_fragment":"p-1794-3572-f3714c1861276ad5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-1794-3572-f3714c1861276ad5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c4c77690998407119b8","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":4794,"character_end":4811,"quote":"CUSTOMS ACT, 1969","quote_sha256":"f780bd9b31b88116b3be43246a3eefb855803ca3b8bc5dff90fd5803b4d2b0e6","reader_fragment":"p-3572-5351-5cb1f9a6a8ef64e6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-3572-5351-5cb1f9a6a8ef64e6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":4624,"character_end":5041,"quote":"e determined 38    \r\n26 Obligation to produce documents and provide information. 38    \r\n26A. Conducting the audit 39    \r\n26B. Access for the purposes of audit 39 \r\nTHE CUSTOMS ACT, 1969 \r\nv \r\n \r\nSection \r\n \r\nPage \r\nNo.  \r\n27  Abatement allowed on damaged or deteriorated goods. 40 \r\n   \r\n28 Power to test and denature imported spirit. 41    \r\n29 Restriction on amendment of goods declaration. 41    \r\n30  Date of de","quote_sha256":"748eac8cef3c8404bfd8e92a525d48324d2d95da8a4743a7291f69f0f6a85eb2","reader_fragment":"p-3572-5351-5cb1f9a6a8ef64e6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-3572-5351-5cb1f9a6a8ef64e6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a748aeaba0f1751deb69","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this 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\r\n   \r\n38  Power to declare what goods are identifiable and to prohibit \r\ndrawback in case of specified foreign territory. \r\n59 \r\n   \r\nTHE CUSTOMS ACT, 1969 \r\nvi \r\n \r\nSection \r\n \r\nPage \r\nNo. \r\n39  When no drawback allowed. 59 \r\n   \r\n40 Time of payment of drawback.    \r\n \r\n59 \r\n41  Declaration by parties claiming drawback.   \r\n  \r\n59  \r\n42  Arrival of conveyance. 60 \r\n    \r\nCHAPTER VI","quote_sha256":"c0d668328a321cd23ea37e0fe4e36115e835261a1f6289463dc7e5d372de6de3","reader_fragment":"p-5351-7140-39b4885f6d70ca18","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-5351-7140-39b4885f6d70ca18","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46b94f439cee320a01c7","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this 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conveyance other than vessel to leave without \r\npermission. \r\n64 \r\n   \r\n53 Application for port-clearance of vessels. 64    \r\n   \r\nTHE CUSTOMS ACT, 1969 \r\nvii \r\n \r\nSection  Page \r\nNo. \r\n54 Conveyances other than vessels to deliver documents and \r\nanswer questions before departure. \r\n65 \r\n55 Power to refuse port-clearance to vessels or permission for \r\ndeparture to other conveyanc","quote_sha256":"317532e2e0ba93a8895e5c000ef48e86e05fd11b24d3df240b97350270d8aa59","reader_fragment":"p-5351-7140-39b4885f6d70ca18","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-5351-7140-39b4885f6d70ca18","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e7ec758021245fd65f69","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this 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\r\n82A. Omitted 81    \r\n \r\nCHAPTER X \r\n \r\n \r\nCLEARANCE OF GOODS FOR HOME-\r\nCONSUMPTION  \r\n \r\n   \r\n83 Clearance for home-consumption  82    \r\nTHE CUSTOMS ACT, 1969 \r\nix \r\n \r\nSection  Page \r\nNo. \r\n \r\n83A Omitted 83    \r\n \r\nWAREHOUSING \r\n \r\n   \r\n83B. Provisional release of imported goods \r\n  \r\n83  \r\n83C Cargo Tracking System and e-Bilty Mechanism \r\n \r\n83 \r\n84 Application to warehouse. 85    \r","quote_sha256":"00608228e4ac98274f703a8432b9974bedb55d5162d4acd3b3e7d5c6c44a195a","reader_fragment":"p-8928-10715-dd83508d1ef8a33c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-8928-10715-dd83508d1ef8a33c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a459e18f0927a7a589ad","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":10956,"character_end":10973,"quote":"CUSTOMS ACT, 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\r\nTRANSHIPMENT \r\n \r\n   \r\n120 Chapter not to apply to postal articles.  98 \r\n  \r\n121  Transshipment o","quote_sha256":"2415971b26c05f1197f4df2ff94e5930e98c5ec643fb13ab98122c4090b5030e","reader_fragment":"p-10715-12498-c4d6190d8d91b464","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-10715-12498-c4d6190d8d91b464","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fd06c49893dddb5983f8","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":13231,"character_end":13248,"quote":"CUSTOMS ACT, 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of goods imported or exported by \r\npost.  \r\n107 \r\n   \r\n \r\nCHAPTER XVI \r\n \r\n   \r\n \r\nPROVISIONS RE","quote_sha256":"d1251c434b0f393749be025c89691d65e3f119bbaaa64e352a4c7c2ef83aec85","reader_fragment":"p-12498-14273-4f258906d5b6c94c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-12498-14273-4f258906d5b6c94c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eacdf425e0be7d3c72a1","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":15342,"character_end":15359,"quote":"CUSTOMS ACT, 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give information.     202    \r\n \r\nCHAPTER XIX \r\n \r\n   \r\n \r\nAPPEALS AND REVISIONS \r\n \r\n   \r\n1","quote_sha256":"d6019879ffd2325ab7ebfc04eb3274d6a813bd3657c986e684d220d64b31b750","reader_fragment":"p-19529-21322-b0d7ba833f9f6a03","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-19529-21322-b0d7ba833f9f6a03","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d3658c07e4025eef6033","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":20765,"character_end":20782,"quote":"CUSTOMS ACT, 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\r\nCHAPTER XX \r\n \r\n   \r\n \r\nMISCELLANEOUS \r\n \r\n   \r\n197 Customs control over conveyances and goods. 238    \r","quote_sha256":"0cd5b86cb84dccf1cc94f7002575d8597c772f7f6d9f3fa8393590855e5bd264","reader_fragment":"p-19529-21322-b0d7ba833f9f6a03","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-19529-21322-b0d7ba833f9f6a03","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-51b5c8c02f797132cba6","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":21716,"character_end":21733,"quote":"CUSTOMS ACT, 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of a \r\nconveyance. \r\n \r\n244 \r\n211 Maintenance of record. 244    \r\n211A Access to the premi","quote_sha256":"99467bbacfb8a09a7ba57aec5d12faa0c7e9093de396db56f6140f8dc75df653","reader_fragment":"p-21322-23119-9f0bc636b13702cd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-21322-23119-9f0bc636b13702cd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f2bc1ae3389ba5a448b8","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":22752,"character_end":22769,"quote":"CUSTOMS ACT, 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etc.  250 \r\n  \r\n224 Extension of time limit. \r\n  \r\n250 \r\n225. Establishment of Customs Command Fund (","quote_sha256":"02ab95602ba3a83e83f7bd36215511801c997adba718ae51febfadc57cbb7fb6","reader_fragment":"p-21322-23119-9f0bc636b13702cd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-21322-23119-9f0bc636b13702cd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-957457b32d61d16bb65e","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":23209,"character_end":23225,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-23119-24916-03f45099bcee9d10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-23119-24916-03f45099bcee9d10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":23039,"character_end":23455,"quote":" Station 250    \r\n \r\nTHE FIRST SCHEDULE   254 \r\n \r\nTHE SECOND SHCEUDLE 254 \r\n \r\nTHE THIRD SCHEDULE 255 \r\n \r\nTHE FOURTH SCHEDULE  255   \r\nTHE FIFTH SCHEDULE 255 \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n1 \r\n \r\n  \r\n1[Act No. IV of 1969] \r\n[3rd March, 1969] \r\n \r\nAn Act to consolidate and amend the law relating to Customs \r\n \r\nWhereas it is expedient to consolidate and amend the law relating to the levy \r\nand collection of cus","quote_sha256":"9f10000f57293ad27d1b3ce919ef073f3017265e719fd311eacb0639f884d141","reader_fragment":"p-21322-23119-9f0bc636b13702cd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-21322-23119-9f0bc636b13702cd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5925ef79f68fd94c960","source":"pk-code-a55ea36c33f4c4c3","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":23694,"character_end":23711,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-23119-24916-03f45099bcee9d10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-23119-24916-03f45099bcee9d10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":23524,"character_end":23941,"quote":"\r\nallied matters: \r\n It is hereby enacted as follows:- \r\n \r\nCHAPTER 1 \r\n \r\nPRELIMINARY \r\n \r\n1. Short title, extent and commencement.- \r\n \r\n(1) This Act may be called the Customs Act, 1969. \r\n(2) It 2[extends] to the whole of Pakistan. \r\n(3) It shall come into force on such date as the 3[Federal Government] may, \r\nby notification in the official Gazette, appoint. 4[ ] \r\n \r\n2. Definitions. - In this Act, unless ther","quote_sha256":"c90d6da945949e15ab7921abffbe90b06c1cd2183b05e83d5935b4b8df5532c4","reader_fragment":"p-23119-24916-03f45099bcee9d10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-23119-24916-03f45099bcee9d10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-45a6124fff4ec0c1efda","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":24950,"character_end":24966,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-24916-26661-78d8ecc382518d4b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-24916-26661-78d8ecc382518d4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":24780,"character_end":25196,"quote":" \r\n(b) 8a[“appropriate officer”, means the officer of customs to whom \r\nsuch functions have been assigned by or under this Act or the \r\nrules made there under;]   \r\n THE CUSTOMS ACT,1969 \r\n \r\n2 \r\n \r\n 9[(bb)  “assessment”  includes provisional assessment, reassessment \r\nand any order or assessment in which the duty assessed is nil; \r\n10[(bba) “audit” means examination of books, records, documents, \r\ncorrespondence","quote_sha256":"ee534562bebfe64fb2363183efd9c477e931c332d7ab2eb5e8b93ec5da91f0f6","reader_fragment":"p-23119-24916-03f45099bcee9d10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-23119-24916-03f45099bcee9d10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a76c91ed7b4385e10c2c","source":"pk-code-a55ea36c33f4c4c3","title":"Central Board of Revenue Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":25760,"character_end":25794,"quote":"Central Board of Revenue Act, 1924","quote_sha256":"a005598f93471e82be60d5bd2465de1b82fe6ec4be80337a48a7523eda350fc6","reader_fragment":"p-24916-26661-78d8ecc382518d4b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-24916-26661-78d8ecc382518d4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":25590,"character_end":26024,"quote":"international \r\nborders as notified by the Board; \r\n 11[(c)  omitted. \r\n 12(d)  omitted]. \r\n  (e) 12a[“Board” means the Central Board of Revenue  established \r\nunder the Central Board of Revenue Act, 1924 (IV of 1924) , and \r\non the commencement of Federal Board of Revenue Act, 2007, \r\nthe Federal Board of Revenue established under section 3 \r\nthereof;] \r\n13[(ea) \"carrier\" means the person actually transporting goods or \r\nincharge","quote_sha256":"6d0e38193616a350e6a58aadb6a6e6b9c46b3b20cfdd10659f4e5013df6d886e","reader_fragment":"p-24916-26661-78d8ecc382518d4b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-24916-26661-78d8ecc382518d4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ba0ab2bfb6b6d3e9aad2","source":"pk-code-a55ea36c33f4c4c3","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":25839,"character_end":25873,"quote":"Federal Board of Revenue Act, 2007","quote_sha256":"54d7d12a0c565903a64823f436273bd6d2a32467b8280309d6fe8f35c51ddbf7","reader_fragment":"p-24916-26661-78d8ecc382518d4b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-24916-26661-78d8ecc382518d4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":25669,"character_end":26103,"quote":" omitted]. \r\n  (e) 12a[“Board” means the Central Board of Revenue  established \r\nunder the Central Board of Revenue Act, 1924 (IV of 1924) , and \r\non the commencement of Federal Board of Revenue Act, 2007, \r\nthe Federal Board of Revenue established under section 3 \r\nthereof;] \r\n13[(ea) \"carrier\" means the person actually transporting goods or \r\nincharge of, or responsible for, the operations of the means of \r\ntransport or the owne","quote_sha256":"a4c08df97adbe02b46f1f007ced319ce05f69e72eb4804b4e562728ea356df4f","reader_fragment":"p-24916-26661-78d8ecc382518d4b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-24916-26661-78d8ecc382518d4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5c5968593e815144f348","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":27464,"character_end":27480,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":27294,"character_end":27710,"quote":"cognizable under this Act;] \r\n(g) “conveyance” means any means of transport used for carrying \r\ngoods or passengers such as a vessel, aircraft, vehicle or animal; \r\n THE CUSTOMS ACT,1969 \r\n \r\n3 \r\n \r\n(h) “customs-airport”  means any airport declared under section 9 \r\nto be a customs- airport; \r\n(i) “customs-area”  means the limits of the customs -station \r\nspecified under section   10 and includes any area in whic","quote_sha256":"19610b509c1022af8fd5637ae6999948870f66a80be661766e5c792f9c2a52df","reader_fragment":"p-26661-28418-23563ae1e93611f3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-26661-28418-23563ae1e93611f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7e16a871e8631c503288","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":29811,"character_end":29827,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-28418-30199-92f2e5f47bced3b2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-28418-30199-92f2e5f47bced3b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":29641,"character_end":30057,"quote":"p, plan, graph, or drawing; and  \r\n (iv) a photograph, film, negative, tape, or other device in which \r\none or more visual images are embodied so as to be capable \r\n THE CUSTOMS ACT,1969 \r\n \r\n4 \r\n \r\n(with or without the aid of some other equipment) of being \r\nreproduced.  \r\n50[kkaa) “e-bilty” means a digital document generated through the Cargo \r\nTracking System, electronically linked with the transport vehicle \r","quote_sha256":"c356d70010483c3f8dafd76afe128bbc43afff77c605c9f7f5754233d39de617","reader_fragment":"p-28418-30199-92f2e5f47bced3b2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-28418-30199-92f2e5f47bced3b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1176e2c6452235136602","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":32095,"character_end":32111,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-31940-33718-0a9efc78771dc59c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-31940-33718-0a9efc78771dc59c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":31925,"character_end":32341,"quote":"(m) Omitted; \r\n(n) “master”  when used in relation to any vessel, means any \r\nperson, except a pilot or harbour master, having command or \r\ncharge of such vessel; \r\n THE CUSTOMS ACT,1969 \r\n \r\n5 \r\n \r\n49[(na) “nuclear material” means the nuclear material as defined in the \r\nPakistan Nuclear Regulatory Authority Ordinance, 2001 (III of \r\n2001);]  \r\n(o) “officer of customs” means an officer appointed under section 3;","quote_sha256":"72b533b595fe193b6801070124742ff8a1ed3d1af4f1c8d006271bcc1ecc36b6","reader_fragment":"p-30199-31940-1e57751137da56f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-30199-31940-1e57751137da56f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-917e9f16bd17c95c105b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":34589,"character_end":34605,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-33718-35485-6a841130f6b55a5e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-33718-35485-6a841130f6b55a5e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":34419,"character_end":34835,"quote":"em and shall comprise as many BS -19 and BS-\r\n20 officers of Customs as may be notified by the Board;] \r\n    (r)     “rules”  means the rules made under this Act; \r\n THE CUSTOMS ACT,1969 \r\n \r\n6 \r\n \r\n26[(rr) “seize”  means to take into custody, physically or otherwise, \r\ngoods in respect of which some offence has been committed or is \r\nbelieved to have been committed under this Act or the rules, and \r\nall cognate ","quote_sha256":"f3f708d878e034b15952301f054825f4840b0dc357b5b907380bea88d16aa55b","reader_fragment":"p-33718-35485-6a841130f6b55a5e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-33718-35485-6a841130f6b55a5e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c53976b7b79617148fda","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":36902,"character_end":36918,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-35485-37261-cb9fd77bfbca27a8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-35485-37261-cb9fd77bfbca27a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":36732,"character_end":37148,"quote":")  \"trade controls\" means trade controls as defined under clause (x) \r\nof sub -section (1) of section 2 of the Pakistan Single Window \r\nAct, 2021 (III of 2021);”; \r\n THE CUSTOMS ACT,1969 \r\n \r\n7 \r\n \r\n(sb)  \"un-authorized access \" means un-authorized access as defined \r\nunder clause (y) of sub -section (1) of section 2 of the Pakistan \r\nSingle Window Act, 2021 (III of 2021);] \r\n(t)  “warehouse”  means any place app","quote_sha256":"66a85384b3ad0f0ecec770e39a78da9dc1c644c8bb9cb25f5a37c941dcd4ccab","reader_fragment":"p-35485-37261-cb9fd77bfbca27a8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-35485-37261-cb9fd77bfbca27a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e50f4cee998a239f3e3c","source":"pk-code-a55ea36c33f4c4c3","title":"Central Government” by the Finance Ordinance,1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":38836,"character_end":38885,"quote":"Central Government” by the Finance Ordinance,1972","quote_sha256":"35ba81362a6bd881793326c88ca71ec970f4950181f84a8a7b3ea5d2ca188042","reader_fragment":"p-37261-38990-434879ea96c2414f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-37261-38990-434879ea96c2414f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":38666,"character_end":39115,"quote":"ffect as if in sub -section (2), after the word \r\n“he” words “is a  Political Agent or” were inserted by the Regulation No.1 of 1984.s.2. \r\n3. Substituted for the words “Central Government” by the Finance Ordinance,1972(XXI of 1972), \r\nsection 3, page 56 and Second Schedule S.1, page 76  with effect from 17th June,1972. \r\n4 .i.e. the 1 st day of January,1970, vide Notification published in Gazette of Pakistan, \r\nExtraordinary, January,1970 Extra","quote_sha256":"ba6ddb47792fbd00b059e79071d52ec750c0bb62767d2d5f9bc8d683d6085830","reader_fragment":"p-37261-38990-434879ea96c2414f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-37261-38990-434879ea96c2414f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a9699060e457175e1204","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39140,"character_end":39172,"quote":"Substituted by Finance Act, 1989","quote_sha256":"ecaffab7bf67af7d6c15213852df6ced14a6b7f59769e7e9be5771b9760960d3","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":38970,"character_end":39402,"quote":"m 17th June,1972. \r\n4 .i.e. the 1 st day of January,1970, vide Notification published in Gazette of Pakistan, \r\nExtraordinary, January,1970 Extraordinary, Page,1035. \r\n5 Substituted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 106. \r\n6. Omitted vide Finance  Ordinance, 2000(XXI of 2000), S.4(1)(a), page 198 and inserted by \r\nFinance Ordinance, 2002 (XXVII of 2002), S.4(1)(a), page 222. \r\n7. Inserted by Finance Ordinance, 20","quote_sha256":"7ec6fd77acd85d6e725ea34ce450cd764bca6221eb8edd79dd1eac47094df0c3","reader_fragment":"p-37261-38990-434879ea96c2414f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-37261-38990-434879ea96c2414f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2a4bc6c6f1b4a3a215c4","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39225,"character_end":39249,"quote":"Finance  Ordinance, 2000","quote_sha256":"7a14cbfe083501b45f64073afbd42340b9e6b06b973391a7c205e18769fe7914","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39055,"character_end":39479,"quote":" in Gazette of Pakistan, \r\nExtraordinary, January,1970 Extraordinary, Page,1035. \r\n5 Substituted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 106. \r\n6. Omitted vide Finance  Ordinance, 2000(XXI of 2000), S.4(1)(a), page 198 and inserted by \r\nFinance Ordinance, 2002 (XXVII of 2002), S.4(1)(a), page 222. \r\n7. Inserted by Finance Ordinance, 2002 (XXVII of 2002), S.4(1)(b), page 222. \r\n8. Inserted by Finance Act, 1989(V","quote_sha256":"b4f457f69e4f45a7dab16c4ffcdacf63bb531e59d77c8719901b963d5ea6d238","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-349dd7fbcafe65895998","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39302,"character_end":39325,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39132,"character_end":39555,"quote":"35. \r\n5 Substituted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 106. \r\n6. Omitted vide Finance  Ordinance, 2000(XXI of 2000), S.4(1)(a), page 198 and inserted by \r\nFinance Ordinance, 2002 (XXVII of 2002), S.4(1)(a), page 222. \r\n7. Inserted by Finance Ordinance, 2002 (XXVII of 2002), S.4(1)(b), page 222. \r\n8. Inserted by Finance Act, 1989(V of 1989), S.5(1)(b), page 106. \r\n8a. Substituted by the FA, 2007. Before su","quote_sha256":"7e836f99e565ea02ebb8a2f8c1a62bd02cb0474fcdac1e34b8bd44d2c91d602e","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f99c661d7800ac48977e","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39369,"character_end":39404,"quote":"Inserted by Finance Ordinance, 2002","quote_sha256":"a69beee9f830510d8cb4025f7230cc15569b9821e0d14dc25841e52237db95a9","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39199,"character_end":39634,"quote":"ge 106. \r\n6. Omitted vide Finance  Ordinance, 2000(XXI of 2000), S.4(1)(a), page 198 and inserted by \r\nFinance Ordinance, 2002 (XXVII of 2002), S.4(1)(a), page 222. \r\n7. Inserted by Finance Ordinance, 2002 (XXVII of 2002), S.4(1)(b), page 222. \r\n8. Inserted by Finance Act, 1989(V of 1989), S.5(1)(b), page 106. \r\n8a. Substituted by the FA, 2007. Before substitution definition was as under:-  \r\n“appropriate officer ” in relation to a","quote_sha256":"b1a97c2d971cc4cdf57094761a20e4cf76d64032377837f0e10d3264e4ee89a1","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7fb820a901f62de4392b","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39448,"character_end":39477,"quote":"Inserted by Finance Act, 1989","quote_sha256":"cb6cb81536099ed6396eb79a2fc4be6c09c63b4d5e026513902eab8eabac53ac","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39278,"character_end":39707,"quote":"e 198 and inserted by \r\nFinance Ordinance, 2002 (XXVII of 2002), S.4(1)(a), page 222. \r\n7. Inserted by Finance Ordinance, 2002 (XXVII of 2002), S.4(1)(b), page 222. \r\n8. Inserted by Finance Act, 1989(V of 1989), S.5(1)(b), page 106. \r\n8a. Substituted by the FA, 2007. Before substitution definition was as under:-  \r\n“appropriate officer ” in relation to any functions to be performed  under this Act, means the \r\nofficer of cust","quote_sha256":"057718a99cd3afe381a9ebd67a53b8f0f59c8d7cf6e08601a42690b15c2d0814","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dcf77a6c1efa128b89b2","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39780,"character_end":39809,"quote":"Inserted by Finance Act, 1989","quote_sha256":"cb6cb81536099ed6396eb79a2fc4be6c09c63b4d5e026513902eab8eabac53ac","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39610,"character_end":40039,"quote":"ficer ” in relation to any functions to be performed  under this Act, means the \r\nofficer of customs to whom such functions have been assigned by or under this Act; \r\n9. Inserted by Finance Act, 1989(V of 1989), S.5(1)(c), pages 106-107. \r\n10. Inserted by Finance Act, 2006. \r\n11. Omitted by Finance Act, 2006. At the time of omitting the clause (c) was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n8 \r\n \r\n “(c)“bill of entry”   means","quote_sha256":"78d051c1ee02231b6476f9f16b501634751938cb62d134e8918c41eea3941693","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fc68c64d5750b0af1269","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39854,"character_end":39883,"quote":"Inserted by Finance Act, 2006","quote_sha256":"0fce727f0ee348efbf7729168111cf4fc30030d8a947eefe81454469a72634e0","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39684,"character_end":40113,"quote":"s the \r\nofficer of customs to whom such functions have been assigned by or under this Act; \r\n9. Inserted by Finance Act, 1989(V of 1989), S.5(1)(c), pages 106-107. \r\n10. Inserted by Finance Act, 2006. \r\n11. Omitted by Finance Act, 2006. At the time of omitting the clause (c) was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n8 \r\n \r\n “(c)“bill of entry”   means bill of entry delivered under section 79 11a[and includes electronic \r\nfi","quote_sha256":"ffcf219d961bf044e995a544bdcbe96a76bb71b889549969ab7fd78f29673a47","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f112568140d7d3a0a7fc","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39891,"character_end":39919,"quote":"Omitted by Finance Act, 2006","quote_sha256":"f451b86029d0d970577e36bd32e638d4d04929fc2a3894239a72531215c95b22","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39721,"character_end":40149,"quote":"ch functions have been assigned by or under this Act; \r\n9. Inserted by Finance Act, 1989(V of 1989), S.5(1)(c), pages 106-107. \r\n10. Inserted by Finance Act, 2006. \r\n11. Omitted by Finance Act, 2006. At the time of omitting the clause (c) was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n8 \r\n \r\n “(c)“bill of entry”   means bill of entry delivered under section 79 11a[and includes electronic \r\nfiling of  bill of entry]; \r\n 11a Adde","quote_sha256":"c2a65d72869b04164a205100ceeef4cd29f3c02fefcdcb5f87acffe43fdd437b","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-78c538bc3f4b17cf955d","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39982,"character_end":39998,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":39812,"character_end":40228,"quote":"of 1989), S.5(1)(c), pages 106-107. \r\n10. Inserted by Finance Act, 2006. \r\n11. Omitted by Finance Act, 2006. At the time of omitting the clause (c) was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n8 \r\n \r\n “(c)“bill of entry”   means bill of entry delivered under section 79 11a[and includes electronic \r\nfiling of  bill of entry]; \r\n 11a Added by Finance Ordinance, 2001 (XXV of 2001) S.4(1), page 304.” \r\n12. Omitted by ","quote_sha256":"449a8728285ae87f7706db7884088b428b98cefb9ce4697020b3dcf52bf2f43d","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8fbfa494501238ea26bf","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40217,"character_end":40245,"quote":"Omitted by Finance Act, 2006","quote_sha256":"f451b86029d0d970577e36bd32e638d4d04929fc2a3894239a72531215c95b22","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40047,"character_end":40475,"quote":" entry delivered under section 79 11a[and includes electronic \r\nfiling of  bill of entry]; \r\n 11a Added by Finance Ordinance, 2001 (XXV of 2001) S.4(1), page 304.” \r\n12. Omitted by Finance Act, 2006. At the time of omitting the clause (d) was as under:- \r\n “(d)“bill of export”  means bill of export delivered under section 131 **[and includes electronic \r\nfiling of bill of export]; .**Added by Finance Ordinance, 2001 (XXV of ","quote_sha256":"39da6641133954297fb7f00448ec378358ce033ef1e038be0b990103fcc17123","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1afa39f407a61113ac3d","source":"pk-code-a55ea36c33f4c4c3","title":"Central Board of Revenue Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40656,"character_end":40692,"quote":"Central Board of Revenue \r\nAct, 1924","quote_sha256":"f1df80157d87c35d3a35359d2e702d35a007c26199ad8535b7c8a501cda96c9b","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40486,"character_end":40922,"quote":"1)(ii), page \r\n305. \r\n12a. Substituted by the FA, 2007. Before substitution definition was as under:- \r\n“Board” means the Central Board of Revenue, constituted under the Central Board of Revenue \r\nAct, 1924;” \r\n13. Inserted by Finance Act, 2003 (I of 2003), S.5(1)(a), page 20. \r\n14. Inserted by Finance Act, 2005 \r\n15. Inserted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 107, Omitted by Finance Ordinance, \r\n2000 (XI of 2000), S","quote_sha256":"cefe7944be16f286652e285ea92af04a800a2795ad7eb0e9ea2a1969d4608bdf","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7dd6fe4a19c15b8c058c","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40701,"character_end":40730,"quote":"Inserted by Finance Act, 2003","quote_sha256":"b4ec5da24838cf63c843fb97735808a1d3db9fb54794330e167c77d80ceb72e9","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40531,"character_end":40960,"quote":" FA, 2007. Before substitution definition was as under:- \r\n“Board” means the Central Board of Revenue, constituted under the Central Board of Revenue \r\nAct, 1924;” \r\n13. Inserted by Finance Act, 2003 (I of 2003), S.5(1)(a), page 20. \r\n14. Inserted by Finance Act, 2005 \r\n15. Inserted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 107, Omitted by Finance Ordinance, \r\n2000 (XI of 2000), S.4(1)(b), page 198 and inserted by Fin","quote_sha256":"dc42e18ac0698fa694a221c727bb80761125881109f210d825cb245c6615953d","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1ce3c0b71d51a14ff0a8","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40770,"character_end":40799,"quote":"Inserted by Finance Act, 2005","quote_sha256":"5864637834fe1c2f7e5926af45cdadf6730d49203c74d979cac0a13e7d9de5b9","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40600,"character_end":41029,"quote":"ans the Central Board of Revenue, constituted under the Central Board of Revenue \r\nAct, 1924;” \r\n13. Inserted by Finance Act, 2003 (I of 2003), S.5(1)(a), page 20. \r\n14. Inserted by Finance Act, 2005 \r\n15. Inserted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 107, Omitted by Finance Ordinance, \r\n2000 (XI of 2000), S.4(1)(b), page 198 and inserted by Finance Ordinance 2002 (XXVII of \r\n20020, S.4(1)(c).  At the time of omi","quote_sha256":"c6d3fc687d329673851caaf3e2906a4ecb2369b363c5f54f378d1609d51f39e5","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8b87a15804c03503d37b","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40806,"character_end":40835,"quote":"Inserted by Finance Act, 1989","quote_sha256":"cb6cb81536099ed6396eb79a2fc4be6c09c63b4d5e026513902eab8eabac53ac","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40636,"character_end":41065,"quote":"nstituted under the Central Board of Revenue \r\nAct, 1924;” \r\n13. Inserted by Finance Act, 2003 (I of 2003), S.5(1)(a), page 20. \r\n14. Inserted by Finance Act, 2005 \r\n15. Inserted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 107, Omitted by Finance Ordinance, \r\n2000 (XI of 2000), S.4(1)(b), page 198 and inserted by Finance Ordinance 2002 (XXVII of \r\n20020, S.4(1)(c).  At the time of omission, clause  (ff) was as under:- \r","quote_sha256":"e50b568c598d0ede9df66689464183523f47c481633519b462d604312356f165","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e0b0dfd18dbdb3937748","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40870,"character_end":40906,"quote":"Omitted by Finance Ordinance, \r\n2000","quote_sha256":"e2109678bf3a260e53226b9a8698bfcd2e2192b982162ca63fccfc6c5316689f","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40700,"character_end":41136,"quote":" Inserted by Finance Act, 2003 (I of 2003), S.5(1)(a), page 20. \r\n14. Inserted by Finance Act, 2005 \r\n15. Inserted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 107, Omitted by Finance Ordinance, \r\n2000 (XI of 2000), S.4(1)(b), page 198 and inserted by Finance Ordinance 2002 (XXVII of \r\n20020, S.4(1)(c).  At the time of omission, clause  (ff) was as under:- \r\n “[(ff) ”Collector (Appeals)” means a person appointed to be a Collect","quote_sha256":"1a31a344999b72dde7735ffbbed782383217b78eb58b64c025e95766eedd691e","reader_fragment":"p-38990-40766-caa3212c841adda2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-38990-40766-caa3212c841adda2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-24d4f9284dc2da26cecd","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40957,"character_end":40979,"quote":"Finance Ordinance 2002","quote_sha256":"67b5fc1ccc26ff4c5d00be2146acdb90b9074c16545c5abb5065d19abb4676b9","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":40787,"character_end":41209,"quote":"ce Act, 2005 \r\n15. Inserted by Finance Act, 1989 (V of 1989), S.5(1)(a), page 107, Omitted by Finance Ordinance, \r\n2000 (XI of 2000), S.4(1)(b), page 198 and inserted by Finance Ordinance 2002 (XXVII of \r\n20020, S.4(1)(c).  At the time of omission, clause  (ff) was as under:- \r\n “[(ff) ”Collector (Appeals)” means a person appointed to be a Collector of Customs \r\n(Appeals) under section 3;]” \r\n16. Inserted by the Financ","quote_sha256":"f4de969f89624e1b458d7c151b05b742da7e839bc6acb6871dc9a46d9e652f33","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a8b46453eb3cc2b416fd","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1994","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":41187,"character_end":41220,"quote":"Inserted by the Finance Act, 1994","quote_sha256":"4f5a48201d9ebe903b36769ef33f917e840fb462ef926ada9e9e52b723961512","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":41017,"character_end":41450,"quote":" time of omission, clause  (ff) was as under:- \r\n “[(ff) ”Collector (Appeals)” means a person appointed to be a Collector of Customs \r\n(Appeals) under section 3;]” \r\n16. Inserted by the Finance Act, 1994 (XII of 1994), S.6(1), page 253 and substituted by Finance \r\nOrdinance, 2001 (XXV of 2001), S.4(1)(iii), page 305, substituted by Finance Ordinance, 2002 \r\n(XXVII of 2002), S.4(1)(d), page 223 and substituted by Finance Act, 2003","quote_sha256":"eeb8b869d71ef10cebc5650b5ddea7217fdcdd084cb631412717bc5aec3535b0","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dad6c08d560686748858","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":41351,"character_end":41374,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":41181,"character_end":41604,"quote":"\r\n16. Inserted by the Finance Act, 1994 (XII of 1994), S.6(1), page 253 and substituted by Finance \r\nOrdinance, 2001 (XXV of 2001), S.4(1)(iii), page 305, substituted by Finance Ordinance, 2002 \r\n(XXVII of 2002), S.4(1)(d), page 223 and substituted by Finance Act, 2003 (I of 2003), S.5(1)(b), \r\npage 20.  At the time of substitution clause (ia) was as under:- \r\n “[(ia) “customs documents” includes bill of entry, bill of ","quote_sha256":"95eb797a325dc40b4988657ca66da93d5d9d27d0c9640455c03063f0492d9c53","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-086a2810822dbe540226","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":41433,"character_end":41450,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":41263,"character_end":41680,"quote":"tuted by Finance \r\nOrdinance, 2001 (XXV of 2001), S.4(1)(iii), page 305, substituted by Finance Ordinance, 2002 \r\n(XXVII of 2002), S.4(1)(d), page 223 and substituted by Finance Act, 2003 (I of 2003), S.5(1)(b), \r\npage 20.  At the time of substitution clause (ia) was as under:- \r\n “[(ia) “customs documents” includes bill of entry, bill of export, application for claim for \r\nrefund, duty drawback and repayment of d","quote_sha256":"558588135a57bd2de28fea9a4aca04b4ee3b08a9b5c7e8d8940ccd1a508b0ccd","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b0f242159550ef20169c","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":42117,"character_end":42136,"quote":"Finance Act, \r\n2006","quote_sha256":"2072dad0857b6ddeaad4a921ad69ce57fdc0f9114e7c2845b741fad4f86433e7","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":41947,"character_end":42366,"quote":", baggage declaration form or similar other forms \r\nused for customs clearance;]”. \r\n17 Substituted for clause (ia) as clauses (ia) and (ib) by FA, 2003 and  o mitted by Finance Act, \r\n2006. At the time of omitting the clause (ib) was as under:- \r\n   (ib) “customs documents”   includes bill of entry, bill of export or goods declaration, \r\napplications for claim for refund, duty drawback and repayment of duty, baggag","quote_sha256":"d3a4271b7971e3b070a3f3bfd10e089f16e3a6120b0ef1afce22b69a99ac1f76","reader_fragment":"p-40766-42480-570581ea0a4c572d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-40766-42480-570581ea0a4c572d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-daa6e5a82427947b74f4","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":42765,"character_end":42782,"quote":"Finance Act, 1973","quote_sha256":"e4e384869ceda9e617b428d820ed152b2dddeca04316cd3707102c49e08ba3dc","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":42595,"character_end":43012,"quote":"ed documents that are not required to be manually signed by the departmental \r\nofficials; \r\n18. Substituted for the words “port for the shipment and landing of goods” by Finance Act, 1973 (L \r\nof 1973), S.9(1)(a), page 530. \r\n19. Inserted by the Finance Act, 1977 (XXX of 1977), S.9(1), page 301 and  o mitted by Finance Act, \r\n2006. At the time of omitting the clause (jj) was as under:- \r\n “[(jj) “customs-practitio","quote_sha256":"8c579e638a638cb38bddb0510a4e4d35b135a2e092e6b78699d5a6f722ffc5e2","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d2399104f8f71248a6bd","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":42825,"character_end":42858,"quote":"Inserted by the Finance Act, 1977","quote_sha256":"7b31a68ce89725e7191111ebbd0264950d58c9b71798a7a8fdd169d3f9c311f4","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":42655,"character_end":43088,"quote":"the departmental \r\nofficials; \r\n18. Substituted for the words “port for the shipment and landing of goods” by Finance Act, 1973 (L \r\nof 1973), S.9(1)(a), page 530. \r\n19. Inserted by the Finance Act, 1977 (XXX of 1977), S.9(1), page 301 and  o mitted by Finance Act, \r\n2006. At the time of omitting the clause (jj) was as under:- \r\n “[(jj) “customs-practitioner” means a person registered as a customs practitioner in \r\naccordance wit","quote_sha256":"38714d76836e3c1c6cf11bf3f6dce32d75ff4cb9af847ab50fce76965d486bda","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab39c22d523a40cd2788","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":42908,"character_end":42927,"quote":"Finance Act, \r\n2006","quote_sha256":"2072dad0857b6ddeaad4a921ad69ce57fdc0f9114e7c2845b741fad4f86433e7","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":42738,"character_end":43157,"quote":"t and landing of goods” by Finance Act, 1973 (L \r\nof 1973), S.9(1)(a), page 530. \r\n19. Inserted by the Finance Act, 1977 (XXX of 1977), S.9(1), page 301 and  o mitted by Finance Act, \r\n2006. At the time of omitting the clause (jj) was as under:- \r\n “[(jj) “customs-practitioner” means a person registered as a customs practitioner in \r\naccordance with the rules made by the  Central Board of Revenue in this behalf]; \r\n","quote_sha256":"a120cab036a3ae7c6478e8d2592bc8436e77bcd76c3671e50b5eb4753902a5ba","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2a5671aa596f3925e2cc","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1987","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43170,"character_end":43203,"quote":"Inserted by the Finance Act, 1987","quote_sha256":"559765147e52c94f02ef80934e05704ca97517611a728bebb17404b63a0ba6a6","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43000,"character_end":43433,"quote":"ms-practitioner” means a person registered as a customs practitioner in \r\naccordance with the rules made by the  Central Board of Revenue in this behalf]; \r\n 17a.  \r\n20. Inserted by the Finance Act, 1987 (VI of 1987), S.8(1)(a), page 33. \r\n21. Inserted by the Finance Act, 2006. \r\n22. Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(iv), page 305. \r\n23. Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(v),","quote_sha256":"c08acd228e5e500f2c98560842a80655629332ea5e2483b1941b6fb1b48fff94","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f071934ebca1b8e1de44","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43244,"character_end":43277,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43074,"character_end":43507,"quote":"accordance with the rules made by the  Central Board of Revenue in this behalf]; \r\n 17a.  \r\n20. Inserted by the Finance Act, 1987 (VI of 1987), S.8(1)(a), page 33. \r\n21. Inserted by the Finance Act, 2006. \r\n22. Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(iv), page 305. \r\n23. Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(v), page 305  and substituted by \r\nthe Finance Act, 2003 and Finance Act, 200","quote_sha256":"bed1b24b54bfa1e3a839a50d699cd4a49367839cd245005f4028fc95aabe8bcf","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6fbde5fa94142999a559","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43469,"character_end":43486,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43299,"character_end":43716,"quote":"e Finance Ordinance, 2001 (XXV of 2001), S.4(1)(iv), page 305. \r\n23. Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(v), page 305  and substituted by \r\nthe Finance Act, 2003 and Finance Act, 2006.  At the time of substitution was as under:- \r\n 23a. “(la) import manifest means import manifest delivered under section 43 or 44 as the \r\ncase may be and includes electronically filed import manifest;]”. \r\n","quote_sha256":"3f424208ef977394f9a1a079f17fe161aba95ceb0ccdaf52ee0cf64a91f3f663","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-47d8928fa52918138ec4","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43491,"character_end":43508,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43321,"character_end":43738,"quote":"001 (XXV of 2001), S.4(1)(iv), page 305. \r\n23. Inserted by the Finance Ordinance, 2001 (XXV of 2001), S.4(1)(v), page 305  and substituted by \r\nthe Finance Act, 2003 and Finance Act, 2006.  At the time of substitution was as under:- \r\n 23a. “(la) import manifest means import manifest delivered under section 43 or 44 as the \r\ncase may be and includes electronically filed import manifest;]”. \r\n 23b Substituted by th","quote_sha256":"2a851a9e9e20a8e6f0738733019598510d9b027f29bd9a60631672e35ab187cb","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aebbf435c5f1cc3090bc","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43721,"character_end":43757,"quote":"Substituted by the Finance Act, 2006","quote_sha256":"f20a2be05d2eb23334ab54529a822a503c5bc941ed7e0249a70fb86cbf9dfd5f","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43551,"character_end":43987,"quote":":- \r\n 23a. “(la) import manifest means import manifest delivered under section 43 or 44 as the \r\ncase may be and includes electronically filed import manifest;]”. \r\n 23b Substituted by the Finance Act, 2006. At the time of substitution the clause (la) was as \r\nunder:- \r\n  “23b[(la)\"goods declaration\"  means a goods declaration filed under sections 79, 23c[or] 131 \r\n23d[***] and includes goods declaration filed electronically; \r\n 23c","quote_sha256":"f44b5e60403659609285b41336f33717191fc6ef8007269309f903e846ee382e","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2b9cc80d2f4df2791102","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44046,"character_end":44063,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43876,"character_end":44293,"quote":"ion filed under sections 79, 23c[or] 131 \r\n23d[***] and includes goods declaration filed electronically; \r\n 23c. Substituted for the commas, figure and letter“79A”by the Finance Act, 2005 \r\n23d. Omitted the word, figure and letter “or 131A” by the Finance Act, 2005 \r\n \r\n24. Inserted by Finance Act, 2005 (VII of 2005),S.3(1)(c)page 130.. \r\n THE CUSTOMS ACT,1969 \r\n \r\n9 \r\n \r\n25. Inserted by the Finance Act, 2003 (I o","quote_sha256":"1cc250b4eec0ee9c0a7a28d6fcb3ad33564277f8a294e6aa9688dfca248bcd4c","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-da5468a1856233455e8f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44124,"character_end":44141,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43954,"character_end":44371,"quote":"tion filed electronically; \r\n 23c. Substituted for the commas, figure and letter“79A”by the Finance Act, 2005 \r\n23d. Omitted the word, figure and letter “or 131A” by the Finance Act, 2005 \r\n \r\n24. Inserted by Finance Act, 2005 (VII of 2005),S.3(1)(c)page 130.. \r\n THE CUSTOMS ACT,1969 \r\n \r\n9 \r\n \r\n25. Inserted by the Finance Act, 2003 (I of 2003), S.5(1)(d), page 21. \r\n26 Inserted by the Finance Act, 1987 (XI of 198","quote_sha256":"f9bc851158e6087d9636fb1e18e34a2c262de7c45f2e8086c0aa49860a992b22","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aa712e7da75e0d11320d","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44151,"character_end":44180,"quote":"Inserted by Finance Act, 2005","quote_sha256":"5864637834fe1c2f7e5926af45cdadf6730d49203c74d979cac0a13e7d9de5b9","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":43981,"character_end":44410,"quote":"\r\n 23c. Substituted for the commas, figure and letter“79A”by the Finance Act, 2005 \r\n23d. Omitted the word, figure and letter “or 131A” by the Finance Act, 2005 \r\n \r\n24. Inserted by Finance Act, 2005 (VII of 2005),S.3(1)(c)page 130.. \r\n THE CUSTOMS ACT,1969 \r\n \r\n9 \r\n \r\n25. Inserted by the Finance Act, 2003 (I of 2003), S.5(1)(d), page 21. \r\n26 Inserted by the Finance Act, 1987 (XI of 1987), S.8(1)(b), page 34. \r\n27. Substitut","quote_sha256":"ef3370c8a1974aab83587a27d5399ef29f7d4ba181d954f3e551b912f3103ab8","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-432cdc98ce67c89c0824","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44222,"character_end":44238,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44052,"character_end":44468,"quote":"e Act, 2005 \r\n23d. Omitted the word, figure and letter “or 131A” by the Finance Act, 2005 \r\n \r\n24. Inserted by Finance Act, 2005 (VII of 2005),S.3(1)(c)page 130.. \r\n THE CUSTOMS ACT,1969 \r\n \r\n9 \r\n \r\n25. Inserted by the Finance Act, 2003 (I of 2003), S.5(1)(d), page 21. \r\n26 Inserted by the Finance Act, 1987 (XI of 1987), S.8(1)(b), page 34. \r\n27. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(1), p","quote_sha256":"4d3dc10e69900929670dab8607dd77514cb725616784863d034d92eb1284c8f5","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0d77fd00f63ccfc9a313","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44255,"character_end":44288,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44085,"character_end":44518,"quote":"rd, figure and letter “or 131A” by the Finance Act, 2005 \r\n \r\n24. Inserted by Finance Act, 2005 (VII of 2005),S.3(1)(c)page 130.. \r\n THE CUSTOMS ACT,1969 \r\n \r\n9 \r\n \r\n25. Inserted by the Finance Act, 2003 (I of 2003), S.5(1)(d), page 21. \r\n26 Inserted by the Finance Act, 1987 (XI of 1987), S.8(1)(b), page 34. \r\n27. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(1), page 59.  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Inserted by the Finance Act, 2003 (I of 2003), S.5(1)(d), page 21. \r\n26 Inserted by the Finance Act, 1987 (XI of 1987), S.8(1)(b), page 34. \r\n27. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(1), page 59.  At the time of \r\nsubstitution was as under:- \r\n. “[(a) gold bullion, silver bullion, precious stones, currency, m","quote_sha256":"dfd1ef31365f1c973f911ae79acec39e9815f32f88726b16e359ffff3efe1746","reader_fragment":"p-42480-44251-e102cb8d2ef9483d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-42480-44251-e102cb8d2ef9483d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-72f0e8af41368e659bd7","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44401,"character_end":44443,"quote":"Substituted by the Finance Ordinance, 1982","quote_sha256":"31efaaafd8ebde6786575066c6f40099a0d9d8d4dab3a09ca864cf6779081b74","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":44231,"character_end":44673,"quote":"CT,1969 \r\n \r\n9 \r\n \r\n25. Inserted by the Finance Act, 2003 (I of 2003), S.5(1)(d), page 21. \r\n26 Inserted by the Finance Act, 1987 (XI of 1987), S.8(1)(b), page 34. \r\n27. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(1), page 59.  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The word “other” omitted by the Finance Act, 1973 (L of 1973). \r\n28 Substituted for the words “five thousand rupees” by the Finance Act, 1998 (III of 1998), S.4(1), \r\npage 39. \r\n29. Inserted by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(1)(a), page 223 (w.e.f. 16 ","quote_sha256":"abf5309978da8f97b867744b16fb8bc2998e1bc888bf5363df63b0a98fedd7eb","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3d78e60936b0982fe23e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45197,"character_end":45214,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45027,"character_end":45444,"quote":" 56 and Second Schedule S.1, page 76. \r\n 27b. The word “other” omitted by the Finance Act, 1973 (L of 1973). \r\n28 Substituted for the words “five thousand rupees” by the Finance Act, 1998 (III of 1998), S.4(1), \r\npage 39. \r\n29. Inserted by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(1)(a), page 223 (w.e.f. 16 th \r\nMay, 1977) \r\n30. Inserted by the Finance Act, 2006.. \r\n31. Replaced “full stop” by the ","quote_sha256":"05440bef33bcb9d69ab871c6c59f6666755398175641701c3eb17ba495fe200d","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8f05904371782ef054d2","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45374,"character_end":45407,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45204,"character_end":45637,"quote":" Act, 1998 (III of 1998), S.4(1), \r\npage 39. \r\n29. Inserted by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(1)(a), page 223 (w.e.f. 16 th \r\nMay, 1977) \r\n30. Inserted by the Finance Act, 2006.. \r\n31. Replaced “full stop” by the Finance Act,1999(IV of 1999), S.10(1)(a), page 757. \r\n32. Added by the Finance Act, 1999 (IV of 1999), S.10(1)(a), page 757. \r\n33. Omitted the word “outstanding” by the Finance Act, 2006. \r\n34.","quote_sha256":"57145346e761efd47906c31f2ffef17757fb46fe928ff83e3973e0a3cf6c66d3","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9c9bd097a2642c1251b2","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45444,"character_end":45460,"quote":"Finance Act,1999","quote_sha256":"4c1e5ab3088324a2ddf2e59b06567976b796b882e696bed622f1621bc6d1da62","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45274,"character_end":45690,"quote":"vention of Smuggling Act, 1977 (XII of 1977), S.51(1)(a), page 223 (w.e.f. 16 th \r\nMay, 1977) \r\n30. Inserted by the Finance Act, 2006.. \r\n31. Replaced “full stop” by the Finance Act,1999(IV of 1999), S.10(1)(a), page 757. \r\n32. Added by the Finance Act, 1999 (IV of 1999), S.10(1)(a), page 757. \r\n33. Omitted the word “outstanding” by the Finance Act, 2006. \r\n34. Inserted by the Finance Act, 2006. \r\n35. Inserted by","quote_sha256":"c11e68c4b6d736ce87e4db4b88d5d5133c2f68e77aa1688327ff4594a8d4952f","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a48c8ffa505b44b0a938","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45502,"character_end":45532,"quote":"Added by the Finance Act, 1999","quote_sha256":"28110ed2832319a5ac768f51bfcd783869a71cb598d1beb69344de47fcd7619f","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45332,"character_end":45762,"quote":"page 223 (w.e.f. 16 th \r\nMay, 1977) \r\n30. Inserted by the Finance Act, 2006.. \r\n31. Replaced “full stop” by the Finance Act,1999(IV of 1999), S.10(1)(a), page 757. \r\n32. Added by the Finance Act, 1999 (IV of 1999), S.10(1)(a), page 757. \r\n33. Omitted the word “outstanding” by the Finance Act, 2006. \r\n34. Inserted by the Finance Act, 2006. \r\n35. Inserted by Finance Act,2009. \r\n36. The words “Excise and Sales Tax” omitted by the","quote_sha256":"2713eb5f322374237295c98bc098abf23000f5f98ee6d37670c678fffe01f292","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b10167d7bd99161e34a","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45613,"character_end":45630,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-44251-45978-d6a2e4d3b990b580","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-44251-45978-d6a2e4d3b990b580","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":45443,"character_end":45860,"quote":" Finance Act,1999(IV of 1999), S.10(1)(a), page 757. \r\n32. Added by the Finance Act, 1999 (IV of 1999), S.10(1)(a), page 757. \r\n33. Omitted the word “outstanding” by the Finance Act, 2006. \r\n34. Inserted by the Finance Act, 2006. \r\n35. Inserted by Finance Act,2009. \r\n36. The words “Excise and Sales Tax” omitted by the Finance Act,2010. \r\n37. Inserted by Finance Act,2010. \r\n38. Inserted by Finance Act, 2012 \r\n39. 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Inserted by the Finance Act, 2006. \r\n35. Inserted by Finance Act,2009. \r\n36. The words “Excise and Sales Tax” omitted by the Finance Act,2010. \r\n37. Inserted by Finance Act,2010. \r\n38. Inserted by Finance Act, 2012 \r\n39. Inserted by Finance Act, 2013 \r\n40. 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Inserted by Finance Act,2009. \r\n36. The words “Excise and Sales Tax” omitted by the Finance Act,2010. \r\n37. Inserted by Finance Act,2010. \r\n38. Inserted by Finance Act, 2012 \r\n39. Inserted by Finance Act, 2013 \r\n40. 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The words “Excise and Sales Tax” omitted by the Finance Act,2010. \r\n37. Inserted by Finance Act,2010. \r\n38. Inserted by Finance Act, 2012 \r\n39. Inserted by Finance Act, 2013 \r\n40. 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Inserted by Finance Act,2010. \r\n38. Inserted by Finance Act, 2012 \r\n39. Inserted by Finance Act, 2013 \r\n40. 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Inserted by Finance Act, 2017 \r\n 43. Inserted by Finance Act, 2018 \r\n 44. Inserted by Finance Act, 2019 \r\n 45. Substituted by Finance Act, 2020(June) \r\n 46. Substituted/inserted by Finance Act, 2021(June) \r\n 47. 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Inserted by Finance Act, 2017 \r\n 43. Inserted by Finance Act, 2018 \r\n 44. Inserted by Finance Act, 2019 \r\n 45. Substituted by Finance Act, 2020(June) \r\n 46. Substituted/inserted by Finance Act, 2021(June) \r\n 47. Inserted/substituted by Finance Act, 2022(June) \r\n 48. 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Inserted by Finance Act, 2017 \r\n 43. Inserted by Finance Act, 2018 \r\n 44. Inserted by Finance Act, 2019 \r\n 45. Substituted by Finance Act, 2020(June) \r\n 46. Substituted/inserted by Finance Act, 2021(June) \r\n 47. Inserted/substituted by Finance Act, 2022(June) \r\n 48. Inserted by Finance Act, 2023(June) \r\n 49. Inserted by Finance Act","quote_sha256":"ebc056b3ffaf2cf7b1c3e0017ae229ceb05ed1ed31ba54cd09b28fc72d2ac235","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-20b4fd36c1e205f87576","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":46401,"character_end":46433,"quote":"Substituted by Finance Act, 2020","quote_sha256":"d6afe6c765c582e59cd0f033b64edbce14fd0056f85b9112288d0151917b0d26","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":46231,"character_end":46663,"quote":"red under \r\nsection 9 to be a land customs-station; \r\n 42. Inserted by Finance Act, 2017 \r\n 43. Inserted by Finance Act, 2018 \r\n 44. Inserted by Finance Act, 2019 \r\n 45. Substituted by Finance Act, 2020(June) \r\n 46. Substituted/inserted by Finance Act, 2021(June) \r\n 47. Inserted/substituted by Finance Act, 2022(June) \r\n 48. Inserted by Finance Act, 2023(June) \r\n 49. Inserted by Finance Act, 2024(June) \r\n 50. Inserted by Finance ","quote_sha256":"f514ab9c8d04a38bf43a47e3e63145639759078133d28a3e3fa16285d9c4af51","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-71da0ee820f65c303b35","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":46471,"character_end":46488,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":46301,"character_end":46718,"quote":" Finance Act, 2017 \r\n 43. Inserted by Finance Act, 2018 \r\n 44. Inserted by Finance Act, 2019 \r\n 45. Substituted by Finance Act, 2020(June) \r\n 46. Substituted/inserted by Finance Act, 2021(June) \r\n 47. Inserted/substituted by Finance Act, 2022(June) \r\n 48. Inserted by Finance Act, 2023(June) \r\n 49. Inserted by Finance Act, 2024(June) \r\n 50. 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Inserted by Finance Act, 2019 \r\n 45. Substituted by Finance Act, 2020(June) \r\n 46. Substituted/inserted by Finance Act, 2021(June) \r\n 47. Inserted/substituted by Finance Act, 2022(June) \r\n 48. Inserted by Finance Act, 2023(June) \r\n 49. Inserted by Finance Act, 2024(June) \r\n 50. 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Substituted by Finance Act, 2020(June) \r\n 46. Substituted/inserted by Finance Act, 2021(June) \r\n 47. Inserted/substituted by Finance Act, 2022(June) \r\n 48. Inserted by Finance Act, 2023(June) \r\n 49. Inserted by Finance Act, 2024(June) \r\n 50. Inserted by Finance Act, 2025 (June) \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n10 \r\n \r\nCHAPTER II \r\n \r\nAPPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS  \r\n \r\n1[3. 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Substituted/inserted by Finance Act, 2021(June) \r\n 47. Inserted/substituted by Finance Act, 2022(June) \r\n 48. Inserted by Finance Act, 2023(June) \r\n 49. Inserted by Finance Act, 2024(June) \r\n 50. Inserted by Finance Act, 2025 (June) \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n10 \r\n \r\nCHAPTER II \r\n \r\nAPPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS  \r\n \r\n1[3. 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Inserted/substituted by Finance Act, 2022(June) \r\n 48. Inserted by Finance Act, 2023(June) \r\n 49. Inserted by Finance Act, 2024(June) \r\n 50. Inserted by Finance Act, 2025 (June) \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n10 \r\n \r\nCHAPTER II \r\n \r\nAPPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS  \r\n \r\n1[3. 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Inserted by Finance Act, 2023(June) \r\n 49. Inserted by Finance Act, 2024(June) \r\n 50. Inserted by Finance Act, 2025 (June) \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n10 \r\n \r\nCHAPTER II \r\n \r\nAPPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS  \r\n \r\n1[3. 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Directorate General of Transit Trade. - The Directorate General of Transit \r\nTra","quote_sha256":"8b274054df4265a9dac4682701eea1915bb6a0adcb10fc72758b414e516cace5","reader_fragment":"p-45978-47770-21e39d962f79a3e9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-45978-47770-21e39d962f79a3e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6c08ca987cb54a50da36","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":48975,"character_end":48991,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-47770-49489-98f1300980b97b70","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-47770-49489-98f1300980b97b70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":48805,"character_end":49221,"quote":"ional \r\nDirectors, Deputy Directors, Assistant Directors and such other officers of customs as \r\nthe Board may, by notification in the official Gazette, appoint.] \r\n THE CUSTOMS ACT,1969 \r\n \r\n11 \r\n \r\n11[3BB.  Directorate General of Reform and Automation .- The Directorate General \r\nof Reform and Automation shall consist of a Director General and as many Directors, \r\nAdditional Directors, Deputy Directors, Assista","quote_sha256":"b703d6ecc8279cd29b05b4b68d9b38d0c74a04115c6e7a152c3652bb7532fa2a","reader_fragment":"p-47770-49489-98f1300980b97b70","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-47770-49489-98f1300980b97b70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-10e56251c7f5add1d332","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":51811,"character_end":51827,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-51254-53001-2e15f4db5ddee4ea","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-51254-53001-2e15f4db5ddee4ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":51641,"character_end":52057,"quote":"ectors, Additional Directors, Deputy Directors, Assistant Directors and such \r\nother officers as the Board may, by notification in the official Gazette, appoint.] \r\n THE CUSTOMS ACT,1969 \r\n \r\n12 \r\n \r\n \r\n24[3CCE. Directorate General of Combating Trade Based Money \r\nLaundering.- The Directorate General of Combating Trade Based Money Laundering \r\n(TBML) shall consist of a Director General and as many Directors, Addi","quote_sha256":"cef4648b776f44af9411723dc69f21ecd37a2d0f491c7930c1f9e0dc94029368","reader_fragment":"p-51254-53001-2e15f4db5ddee4ea","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-51254-53001-2e15f4db5ddee4ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e22a10ef31f1af7a46e6","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":54456,"character_end":54472,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-53001-54732-335409606566753e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-53001-54732-335409606566753e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":54286,"character_end":54702,"quote":"made thereunder ]; and he shall also \r\nbe competent to exercise all powers and discharge all duties conferred or imposed upon \r\nany officer subordinate to him: \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n13 \r\n \r\n Provided that, notwithstanding anything contained in this Act or the rules, the \r\nBoard may, by general or special order, impose such limitations or conditions on the \r\nexercise of such powers and discharge of such ","quote_sha256":"7407a529109f142f20c6eb16271363a3bb430cc924f27297010782e6b9740d19","reader_fragment":"p-53001-54732-335409606566753e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-53001-54732-335409606566753e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c1a242038f6fe41eaf33","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":56938,"character_end":56954,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-56499-58219-5594861a7cee7299","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-56499-58219-5594861a7cee7299","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":56768,"character_end":57184,"quote":" any other law for the time being in force, be liable \r\nto such punishment as is specified in sub -section (1) of section 156 for the offence \r\ncommitted by him.] \r\n THE CUSTOMS ACT,1969 \r\n \r\n14 \r\n \r\n \r\n 9[(2) No officer entrusted with any functions of any officer of customs under \r\nsub-section (1) shall interfere in any manner in the performance or discharge of any \r\nduty by an officer of customs in places notif","quote_sha256":"c6b7e31f6a19dd519fa344704b412c2e6ecfcda55222f8cb0ae8cb961575a8df","reader_fragment":"p-56499-58219-5594861a7cee7299","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-56499-58219-5594861a7cee7299","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6fc655d9de0e55a014dd","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":58399,"character_end":58435,"quote":"Substituted by the Finance Act, 1996","quote_sha256":"5edf12900b1b85a8c556b6fb7a887a29e42c5635a526b128ec76559734bd488a","reader_fragment":"p-58219-60016-561b3d8aee4eea99","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-58219-60016-561b3d8aee4eea99","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":58229,"character_end":58665,"quote":" by notification in the official Gazette, prescribe rules for wearing of uniform \r\nby officers and staff of Customs Service of Pakistan.] \r\n \r\nLEGAL REFERENCE \r\n \r\n \r\n1. Substituted by the Finance Act, 1996 (IX of 1996), S.4(1), page 469.  Section 3 at the time of \r\nsubstitution was as under:- \r\n “3. Appointment of officers of Customs.- For the purposes of this Act, the Board may, by \r\nnotification in the official Gazette,  appoint,","quote_sha256":"6665e3ba3425522b3f1d635966b9596e3323221e0152a3ce13a3f04d221faf03","reader_fragment":"p-58219-60016-561b3d8aee4eea99","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-58219-60016-561b3d8aee4eea99","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8f0e009a5cb09dda27af","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":58967,"character_end":59000,"quote":"Inserted by the Finance Act, 1989","quote_sha256":"411ef7fc1254b2a416a0957ad438415ad63c9094936454d2da4b87fc86821527","reader_fragment":"p-58219-60016-561b3d8aee4eea99","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-58219-60016-561b3d8aee4eea99","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":58797,"character_end":59230,"quote":"Customs (Appeals);] \r\n(b) a Deputy Collector of Customs; \r\n(c) an Assistant Collector of Customs; or \r\n(d) an officer of customs with any other designation.” \r\n   **.    Inserted by the Finance Act, 1989 (V of 1989), S.5(2)(a), page 107. \r\n1a. Substituted by the FA, 2007, Before substitution sections 3A and 3B was as under:- \r\n \r\n  “1b[3A. The Directorate General (Intelligence and Investigation), Customs and Federal. - \r\nThe Dire","quote_sha256":"b6aef7a73a5013e277536e68800181d37a04da34cf4496960943c32aedbdfa26","reader_fragment":"p-58219-60016-561b3d8aee4eea99","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-58219-60016-561b3d8aee4eea99","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-769f18a97a75c40ee877","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":59876,"character_end":59905,"quote":"Inserted by Finance Act, 2005","quote_sha256":"5864637834fe1c2f7e5926af45cdadf6730d49203c74d979cac0a13e7d9de5b9","reader_fragment":"p-58219-60016-561b3d8aee4eea99","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-58219-60016-561b3d8aee4eea99","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":59706,"character_end":60135,"quote":"rs, \r\nAdditional Directors, Deputy Directors and Assistant Directors and such other officers as the \r\nBoard may, by notification in the official Gazette, appoint.” \r\n1b. Inserted by Finance Act, 2005 \r\n2. Substituted by the FA, 2007, Before substitution sections 3D was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n15 \r\n \r\n  “3D. Directorate General, Valuation and Post -Clearance Audit. - The Directorate \r\nGeneral Valuation and Post","quote_sha256":"85d3655af449c312f7e9502fb82b7b24b0032dc7fb66fcea03008779c0b0bbd2","reader_fragment":"p-58219-60016-561b3d8aee4eea99","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-58219-60016-561b3d8aee4eea99","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab04131cd84d5f309d3a","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":59994,"character_end":60010,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-58219-60016-561b3d8aee4eea99","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-58219-60016-561b3d8aee4eea99","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":59824,"character_end":60240,"quote":"tification in the official Gazette, appoint.” \r\n1b. Inserted by Finance Act, 2005 \r\n2. Substituted by the FA, 2007, Before substitution sections 3D was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n15 \r\n \r\n  “3D. Directorate General, Valuation and Post -Clearance Audit. - The Directorate \r\nGeneral Valuation and Post -Clearance Audit shall consist of a Director General and as many \r\nDirectors, Additional Directors, Depu","quote_sha256":"c54a01bfdfe619d3b242455403f39abe8cc96b1408156c1f822eeceea2b6cfa1","reader_fragment":"p-58219-60016-561b3d8aee4eea99","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-58219-60016-561b3d8aee4eea99","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-92e7a4f8700158732956","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":60374,"character_end":60403,"quote":"Inserted by Finance Act, 2006","quote_sha256":"0fce727f0ee348efbf7729168111cf4fc30030d8a947eefe81454469a72634e0","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":60204,"character_end":60633,"quote":"irectors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as \r\nthe Board may, by notification in the official Gazette, appoint.” \r\n3. Inserted by Finance Act, 2006 \r\n 4. Substituted by the Finance Ordinance, 2000 (XXI of 2000), S.4(2), page 198.  At the time of \r\nsubstitution section 5 was as under:- \r\n  “5. Delegation of powers. -  The Board, may by notification in the official Gazette, an","quote_sha256":"9c5eaf6750598ea563a0225c980fda103e9b75f84d4eac93257f13869f8f7763","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-962e7d049139cdafc355","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":60410,"character_end":60452,"quote":"Substituted by the Finance Ordinance, 2000","quote_sha256":"a6c63bc19b4c28f258220642340d72716010d60be16a23a9b1b46c1671b53967","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":60240,"character_end":60682,"quote":"ty Directors, Assistant Directors and such other officers as \r\nthe Board may, by notification in the official Gazette, appoint.” \r\n3. Inserted by Finance Act, 2006 \r\n 4. Substituted by the Finance Ordinance, 2000 (XXI of 2000), S.4(2), page 198.  At the time of \r\nsubstitution section 5 was as under:- \r\n  “5. Delegation of powers. -  The Board, may by notification in the official Gazette, and \r\nsubject to such limitation or conditions, if ","quote_sha256":"3c07cb6d52358f22499e5ff3e2300562e505eb45ec30a5fec2fe30efaa72975b","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-758bdacad04688c1041a","source":"pk-code-a55ea36c33f4c4c3","title":"Deputy Collector” by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61220,"character_end":61262,"quote":"Deputy Collector” by the Finance Act, 1996","quote_sha256":"b5f83fe142cc2813ba32c5f1889922d31873ad84334912179e0623f27f992b8b","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61050,"character_end":61492,"quote":"her officer of Customs to exercise any of the powers of an 4a[Assistant Collector \r\nor Deputy Collector] of Customs under this Act.”.  \r\n  4a. Substituted for the words “Deputy Collector” by the Finance Act, 1996 (IX of 1996). \r\n  4b. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996). \r\n  4c. The brackets and figure “(1)” omitted by  Customs (Amendment) Ordinance, 2000 \r\n(XLVI of 2000), S.2, page 651. \r","quote_sha256":"49b9e6d6e07c98c6a680c6a02c2f39e1352f6afe51796ea5c19ea017adb20ae8","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6fed62db52e7f1a58395","source":"pk-code-a55ea36c33f4c4c3","title":"Assistant Collector” by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61312,"character_end":61357,"quote":"Assistant Collector” by the Finance Act, 1996","quote_sha256":"7e554bdb2e157e7164878b18dda83f8282b34f5bb42ae92c7091e6bca9a3bcf9","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61142,"character_end":61587,"quote":"y Collector] of Customs under this Act.”.  \r\n  4a. Substituted for the words “Deputy Collector” by the Finance Act, 1996 (IX of 1996). \r\n  4b. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996). \r\n  4c. The brackets and figure “(1)” omitted by  Customs (Amendment) Ordinance, 2000 \r\n(XLVI of 2000), S.2, page 651. \r\n5. Renumbered by Finance Act, 2005 (VII of 2005),S.3(3), page 131. \r\n6. Added by Finance Act, ","quote_sha256":"f74d4ea57de8359b44aed75ff8d932ef83894c0ec0f7110655c5d28937f63727","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad32f32a79d4abcda1b4","source":"pk-code-a55ea36c33f4c4c3","title":"Renumbered by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61496,"character_end":61527,"quote":"Renumbered by Finance Act, 2005","quote_sha256":"96efb242eecd31ab69c9e32ad39c0b22317940f69b0bcb1dd2a44aadb9f290c1","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61326,"character_end":61757,"quote":"ector” by the Finance Act, 1996 (IX of 1996). \r\n  4c. The brackets and figure “(1)” omitted by  Customs (Amendment) Ordinance, 2000 \r\n(XLVI of 2000), S.2, page 651. \r\n5. Renumbered by Finance Act, 2005 (VII of 2005),S.3(3), page 131. \r\n6. Added by Finance Act, 2005 (VII of 2005), S.3(3),page 131. \r\n7. Substituted by Customs (Amendment) Ordinance,1996 and Finance Act,1996(IX of \r\n1996)S.4(2),Page 469. Earlier same amendment was ","quote_sha256":"87776253ddc48179cadf1d8320b3baf5f961256d19b6eb8fc135714fe14360b7","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-684202f0015fcc2bb132","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61565,"character_end":61591,"quote":"Added by Finance Act, 2005","quote_sha256":"b2b157445b3ba5adeafea5b386b7529a03d52a3446be8033f56fc7831d96384a","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61395,"character_end":61821,"quote":"d figure “(1)” omitted by  Customs (Amendment) Ordinance, 2000 \r\n(XLVI of 2000), S.2, page 651. \r\n5. Renumbered by Finance Act, 2005 (VII of 2005),S.3(3), page 131. \r\n6. Added by Finance Act, 2005 (VII of 2005), S.3(3),page 131. \r\n7. Substituted by Customs (Amendment) Ordinance,1996 and Finance Act,1996(IX of \r\n1996)S.4(2),Page 469. Earlier same amendment was made to the Customs (Amendment) \r\nOrdinance, 1995 (CXIV of 1995)","quote_sha256":"017b84211b4645b6afc70b90313fd0f7736e65ec2fcb9909242d431b04af9766","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5e83674b01e34797c507","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61683,"character_end":61699,"quote":"Finance Act,1996","quote_sha256":"981be98fe111d114726884fbb8cce624e288a952f068448ff6fb9fc8444ac8b6","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":61513,"character_end":61929,"quote":"ance Act, 2005 (VII of 2005),S.3(3), page 131. \r\n6. Added by Finance Act, 2005 (VII of 2005), S.3(3),page 131. \r\n7. Substituted by Customs (Amendment) Ordinance,1996 and Finance Act,1996(IX of \r\n1996)S.4(2),Page 469. Earlier same amendment was made to the Customs (Amendment) \r\nOrdinance, 1995 (CXIV of 1995) and Customs (Amendment) Ordinance, 1996 (XVI of 1996),  At \r\nthe time of substitution section 6 was as unde","quote_sha256":"f9eafdf9b80255734b96ec9d2cf9a10aa7fb8c4b50a080414cbd5a7cf15be045","reader_fragment":"p-60016-61791-7ffa56419cbb910e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-60016-61791-7ffa56419cbb910e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1b8ec49b8908731f73f4","source":"pk-code-a55ea36c33f4c4c3","title":"Central Government” by Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62287,"character_end":62333,"quote":"Central Government” by Finance Ordinance, 1972","quote_sha256":"c492e864ca95e1c890ec615cea74e2c3197bd69f18a11b676a463e231f665478","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62117,"character_end":62563,"quote":"ionally, \r\nany functions of any officer of customs under this Act to any officer of the 7a[Federal] or \r\nProvincial 7a[Government].”. \r\n  7a. Substituted  for the words “Central Government” by Finance Ordinance, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule S.1, page 76. \r\n8. Renumbered by Finance Act, 2004 (II  of 2004), S.3(1), page 13. \r\n9. Added by Finance Act, 2004 (V of 2004), S.3(1), page. \r\n10. Inserted by Finance Act,2008 (I","quote_sha256":"8b403525c2656c727377cb04e5839b217aa36cc63c469340b597e5acb66101af","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a57d644ef0005e369fee","source":"pk-code-a55ea36c33f4c4c3","title":"Renumbered by Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62403,"character_end":62434,"quote":"Renumbered by Finance Act, 2004","quote_sha256":"d7148355b0bc1652d7a6ed11ff9ebda47e5d26f6ed6ab0b6d806192960c6ea7a","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62233,"character_end":62664,"quote":"7a[Government].”. \r\n  7a. Substituted  for the words “Central Government” by Finance Ordinance, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule S.1, page 76. \r\n8. Renumbered by Finance Act, 2004 (II  of 2004), S.3(1), page 13. \r\n9. Added by Finance Act, 2004 (V of 2004), S.3(1), page. \r\n10. Inserted by Finance Act,2008 (I of 2008) Page 45) \r\n11. Inserted by Finance Act, 2012. \r\n12. Inserted by Finance Act, 2013 \r\n13. Sub","quote_sha256":"9ce5ec4395778bf6e42dfbddd1b5a935cc3404bfeb83bd89cc0c86094eca698a","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4e9262200b9faf6ff2db","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62472,"character_end":62498,"quote":"Added by Finance Act, 2004","quote_sha256":"a78d9f5fc8c0ff6eaf3e1b348c417cffda1e7e50f873a95da09dbd9918b2f0dd","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62302,"character_end":62728,"quote":"ent” by Finance Ordinance, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule S.1, page 76. \r\n8. Renumbered by Finance Act, 2004 (II  of 2004), S.3(1), page 13. \r\n9. Added by Finance Act, 2004 (V of 2004), S.3(1), page. \r\n10. Inserted by Finance Act,2008 (I of 2008) Page 45) \r\n11. Inserted by Finance Act, 2012. \r\n12. Inserted by Finance Act, 2013 \r\n13. Substituted for the word ‘Central” by F.A,2014 \r\n14. Substituted fo","quote_sha256":"0b977c06e4fb7ee0fee523b661f860b07bf4910fc962304e6243024b41ecdf99","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8e0d177bb67bd5f9c6b0","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62532,"character_end":62560,"quote":"Inserted by Finance Act,2008","quote_sha256":"bdcf6ecbb47334645bee17402944959c2bf314a2bf7a6908b6afa8d3c292ce18","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62362,"character_end":62790,"quote":"6 and Second Schedule S.1, page 76. \r\n8. Renumbered by Finance Act, 2004 (II  of 2004), S.3(1), page 13. \r\n9. Added by Finance Act, 2004 (V of 2004), S.3(1), page. \r\n10. Inserted by Finance Act,2008 (I of 2008) Page 45) \r\n11. Inserted by Finance Act, 2012. \r\n12. Inserted by Finance Act, 2013 \r\n13. Substituted for the word ‘Central” by F.A,2014 \r\n14. Substituted for the words \"Federal Board of Revenue by  Finance Act, 2017 \r\n","quote_sha256":"d7529bfb79a7f2e8f5eac837a7ece96a2010da0e5e6676bde577ed4c7ff88976","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a6e1496e1634918d3291","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62588,"character_end":62617,"quote":"Inserted by Finance Act, 2012","quote_sha256":"4f6c30e58c56d112e2976f53391e3a69c9a3f46b5694d45bef1c03f71153893a","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":62418,"character_end":62847,"quote":"inance Act, 2004 (II  of 2004), S.3(1), page 13. \r\n9. Added by Finance Act, 2004 (V of 2004), S.3(1), page. \r\n10. Inserted by Finance Act,2008 (I of 2008) Page 45) \r\n11. Inserted by Finance Act, 2012. \r\n12. Inserted by Finance Act, 2013 \r\n13. Substituted for the word ‘Central” by F.A,2014 \r\n14. Substituted for the words \"Federal Board of Revenue by  Finance Act, 2017 \r\n15. Inserted by  Finance Act, 2017 \r\n16.       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Added by Finance Act, 2004 (V of 2004), S.3(1), page. \r\n10. Inserted by Finance Act,2008 (I of 2008) Page 45) \r\n11. Inserted by Finance Act, 2012. \r\n12. Inserted by Finance Act, 2013 \r\n13. Substituted for the word ‘Central” by F.A,2014 \r\n14. Substituted for the words \"Federal Board of Revenue by  Finance Act, 2017 \r\n15. Inserted by  Finance Act, 2017 \r\n16.       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Inserted by Finance Act, 2012. \r\n12. Inserted by Finance Act, 2013 \r\n13. Substituted for the word ‘Central” by F.A,2014 \r\n14. Substituted for the words \"Federal Board of Revenue by  Finance Act, 2017 \r\n15. Inserted by  Finance Act, 2017 \r\n16.       Substituted by Finance Act, 2017, At the time of substitution section76 was as under:- \r\n  7. 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Substituted for the word ‘Central” by F.A,2014 \r\n14. Substituted for the words \"Federal Board of Revenue by  Finance Act, 2017 \r\n15. Inserted by  Finance Act, 2017 \r\n16.       Substituted by Finance Act, 2017, At the time of substitution section76 was as under:- \r\n  7. 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Substituted for the words \"Federal Board of Revenue by  Finance Act, 2017 \r\n15. Inserted by  Finance Act, 2017 \r\n16.       Substituted by Finance Act, 2017, At the time of substitution section76 was as under:- \r\n  7. 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Inserted by Finance Act, 2017 \r\n 18. Substituted by Finance Act, 2019 (At the time of substitution , the word was “Directorates”)   \r\n 19. As amended by Tax Laws( Amendment) Act, 2020 (March) \r\n 20. Inserted by Finance Act, 2020 (June)  \r\n 21. 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Substituted by Finance Act, 2019 (At the time of substitution , the word was “Directorates”)   \r\n 19. As amended by Tax Laws( Amendment) Act, 2020 (March) \r\n 20. Inserted by Finance Act, 2020 (June)  \r\n 21. Inserted by Finance Act, 2021 (June) \r\n 22. Substituted/inserted by Finance Act, 2022(June) \r\n 23. Substituted/inserted by Finance Act, 2023(June) \r\n 24. Inserted by Finance Act, 2024(June) \r\n 25. 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As amended by Tax Laws( Amendment) Act, 2020 (March) \r\n 20. Inserted by Finance Act, 2020 (June)  \r\n 21. Inserted by Finance Act, 2021 (June) \r\n 22. Substituted/inserted by Finance Act, 2022(June) \r\n 23. Substituted/inserted by Finance Act, 2023(June) \r\n 24. Inserted by Finance Act, 2024(June) \r\n 25. Substituted by Finance Act, 2025 (June) \r\n \r\n THE CUSTOMS ACT,","quote_sha256":"d02a8cab2ffe4c35c04bb682f9c113b74af720120da1586cd8d6ab1c67218339","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4218ebf08033b672337f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":63543,"character_end":63560,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":63373,"character_end":63790,"quote":"amended by Tax Laws( Amendment) Act, 2020 (March) \r\n 20. Inserted by Finance Act, 2020 (June)  \r\n 21. Inserted by Finance Act, 2021 (June) \r\n 22. Substituted/inserted by Finance Act, 2022(June) \r\n 23. Substituted/inserted by Finance Act, 2023(June) \r\n 24. Inserted by Finance Act, 2024(June) \r\n 25. Substituted by Finance Act, 2025 (June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n16 \r\n \r\nCHAPTER III \r\n \r\nDECLARATION OF PORTS,","quote_sha256":"ffb119d50f8a9a0545fdd3ebe98f81ff7f406881345fa7fabd67aebaec693935","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-af84287cd9d2faa3962f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":63598,"character_end":63615,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-63569-65321-b7ae8b4ae53b2cbc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-63569-65321-b7ae8b4ae53b2cbc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":63428,"character_end":63845,"quote":". Inserted by Finance Act, 2020 (June)  \r\n 21. Inserted by Finance Act, 2021 (June) \r\n 22. Substituted/inserted by Finance Act, 2022(June) \r\n 23. Substituted/inserted by Finance Act, 2023(June) \r\n 24. Inserted by Finance Act, 2024(June) \r\n 25. Substituted by Finance Act, 2025 (June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n16 \r\n \r\nCHAPTER III \r\n \r\nDECLARATION OF PORTS, AIRPORTS,  \r\nLAND CUSTOMS STATIONS, ETC. \r\n \r\n9. 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Inserted by Finance Act, 2021 (June) \r\n 22. Substituted/inserted by Finance Act, 2022(June) \r\n 23. Substituted/inserted by Finance Act, 2023(June) \r\n 24. Inserted by Finance Act, 2024(June) \r\n 25. Substituted by Finance Act, 2025 (June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n16 \r\n \r\nCHAPTER III \r\n \r\nDECLARATION OF PORTS, AIRPORTS,  \r\nLAND CUSTOMS STATIONS, ETC. \r\n \r\n9. 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Substituted/inserted by Finance Act, 2023(June) \r\n 24. Inserted by Finance Act, 2024(June) \r\n 25. Substituted by Finance Act, 2025 (June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n16 \r\n \r\nCHAPTER III \r\n \r\nDECLARATION OF PORTS, AIRPORTS,  \r\nLAND CUSTOMS STATIONS, ETC. \r\n \r\n9. Declaration of customs–ports, customs airports, etc.-  The Board may, by \r\nnotification in the official Gazette, declare: \r\n 1[(","quote_sha256":"e276f467f75b1a6ff98a82aa3263f259fd17be3a56121cee81079770189a3c20","reader_fragment":"p-61791-63569-6ab84f218bcd2e67","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-61791-63569-6ab84f218bcd2e67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6a6480e328393958d95b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":66028,"character_end":66044,"quote":"CUSTOMS 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condition laid down in the \r\nlicense or for any violation of any of the provisi","quote_sha256":"d221e5ba1d1aa53d14f5551277c1ee1f5150ab60cb5eac56269e1fd6f4511b80","reader_fragment":"p-67062-68806-f644e5f809c94865","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-67062-68806-f644e5f809c94865","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e63a3c2e04fc86a7f623","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":70824,"character_end":70860,"quote":"Substituted by the Finance Act, 1973","quote_sha256":"fb12e1c4dbe972bef266a2ebf360f610769a7564f4bf70febbbed9ec85450b57","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":70654,"character_end":71090,"quote":" also refund demurrage charge s which the \r\nagency or person has received on account of delay because of no fault of importers or \r\nexporters.] \r\n \r\nLEGAL REFERENCE \r\n1. Substituted by the Finance Act, 1973 (L of 1973), S.9(2), page 531, At the time of substitution \r\nclause (a) was as under:- \r\n “(a) the ports and airports which alone shall be customs ports or customs airports for the \r\nunloading of imported goods and loading of goo","quote_sha256":"4a648edc6dee1f14b09cf3a97dd2787334bc425f0542614a8454d3cd6e76fed2","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-18859ee7573393180888","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":71139,"character_end":71175,"quote":"Substituted by the Finance Act, 1990","quote_sha256":"968732662ddcade94340b57fb54755038504dcb522b20c94a63660be8e4456e8","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":70969,"character_end":71405,"quote":" airports which alone shall be customs ports or customs airports for the \r\nunloading of imported goods and loading of goods for export or any class of such goods.”. \r\n2. Substituted by the Finance Act, 1990 (VII of 1990), S.6(1), page 34.  At the time of substitution \r\nsection 12 was as under:- \r\n “12. Power to appoint public warehouse. - At any warehousing station, the Collector of \r\nCustoms may, from time to  time, appoint, public","quote_sha256":"ad467bc408dbeefa5cb9c84792d89b49099a5caecd939e8b26cd1554dd664584","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-02bf18ea2833d92b03c5","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":71499,"character_end":71535,"quote":"Added by the Finance Ordinance, 2002","quote_sha256":"32d6776791f68fbee10d47191938689d909301cb99d22e9b0feb08f1b1533ec3","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":71329,"character_end":71765,"quote":"station, the Collector of \r\nCustoms may, from time to  time, appoint, public warehouses wherein dutiable goods may be \r\ndeposited without payment of customs duty.”. \r\n3. Added by the Finance Ordinance, 2002 (XXVII of 2002), S.4(2), page 223. \r\n4. Substituted by the Finance Act, 1986 (I of 1986), page 10.  At the time of substitution  sub -section \r\n(3) was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n19 \r\n \r\n “(3) Every license granted u","quote_sha256":"e467cde3dd1db485ec37aaaef9b40fd66336b9f8e9ea2d6133148e82cc689a8a","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2beaee59ce8e2205fcb1","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1986","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":71576,"character_end":71612,"quote":"Substituted by the Finance Act, 1986","quote_sha256":"c81273ba8af370e6b2268e16e1eba0c4ae6756f63d95d5696a8148755b29e866","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":71406,"character_end":71842,"quote":"warehouses wherein dutiable goods may be \r\ndeposited without payment of customs duty.”. \r\n3. Added by the Finance Ordinance, 2002 (XXVII of 2002), S.4(2), page 223. \r\n4. Substituted by the Finance Act, 1986 (I of 1986), page 10.  At the time of substitution  sub -section \r\n(3) was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n19 \r\n \r\n “(3) Every license granted under this section may be cancelled on conviction of the licensee \r\nof any off","quote_sha256":"9655c009b970a0353099ca02f81e98299def4d9cf3d7ae4ad33f7d0034725f0e","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fc87a2c80b3286f4ddea","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":71706,"character_end":71722,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":71536,"character_end":71952,"quote":"(XXVII of 2002), S.4(2), page 223. \r\n4. Substituted by the Finance Act, 1986 (I of 1986), page 10.  At the time of substitution  sub -section \r\n(3) was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n19 \r\n \r\n “(3) Every license granted under this section may be cancelled on conviction of the licensee \r\nof any offence under this Act relating to warehouse, or for infringement of any condition \r\nprovided in the license, or ","quote_sha256":"1f85c8fa4954a1c8e99ef938c5c9768a1161c5686eca45e1a5f287a91f5441b9","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4d66189a22fce278217c","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Ordinance, 1984","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72062,"character_end":72098,"quote":"Added by the Finance Ordinance, 1984","quote_sha256":"2ea5221a24f81f55df94ed044a5e112b19cc1f13fccdbe83f7cdeb05fa0190b2","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":71892,"character_end":72328,"quote":"infringement of any condition \r\nprovided in the license, or on the expiration of one month’s notice in writing given to the license \r\nby the Collector of Customs.”. \r\n5. Added by the Finance Ordinance, 1984 (XXVIII of 1984). \r\n               6.            Added by the Finance Ordinance, 2001 (XXV of 2001), S.4(2), page 305. \r\n7. Substituted by Finance Act, 2013. At the time of substitution section 14A was as under: \r\n (14A. Provisio","quote_sha256":"cd3c3b63332ebf7bd5cb5df6d00bf2dccc3c2337f6fa0854ef6b919ace546367","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f79e58ef3cc9515f243e","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72223,"character_end":72255,"quote":"Substituted by Finance Act, 2013","quote_sha256":"17addd34c2bdeeb6756b27a16d9cbc2ff2cf8ba5853708788180aeb3b86ff3f2","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72053,"character_end":72485,"quote":".”. \r\n5. Added by the Finance Ordinance, 1984 (XXVIII of 1984). \r\n               6.            Added by the Finance Ordinance, 2001 (XXV of 2001), S.4(2), page 305. \r\n7. Substituted by Finance Act, 2013. At the time of substitution section 14A was as under: \r\n (14A. Provision of accommodation at Customs -ports, etc.-  Any agency or person managing \r\nor owning a customs -port, a customs-airport or a land customs  station shall pr","quote_sha256":"5d527602e20d74fe3747b08dc51db74c69d44847355fb9190aabc6438c72fec7","reader_fragment":"p-70518-72313-61fbcf680db88d96","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-70518-72313-61fbcf680db88d96","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3a264f1d80e4fd06ae45","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72868,"character_end":72884,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-72313-74095-270e3b33d1a04266","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-72313-74095-270e3b33d1a04266","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":72698,"character_end":73114,"quote":" \r\nof Customs 6[and shall pay utility bills, rent and taxes in respect of such accommodation.]  \r\n                8. Inserted by Finance Act, 20201 (June) \r\n   \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n20 \r\n \r\nCHAPTER IV \r\n \r\nPROHIBITION AND RESTRICTION OF  \r\nIMPORTATION AND EXPORTATION \r\n \r\n1[15. Prohibitions.- No goods specified in the following clauses shall be brought into \r\nor taken out of Pakistan, namely:-  \r\n \r\n(a)","quote_sha256":"80afed5cf6b22cce43a4ccd58161e6e51205523a8a1b01ad0471f83e6ff339cf","reader_fragment":"p-72313-74095-270e3b33d1a04266","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-72313-74095-270e3b33d1a04266","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b1588d8f94c9ecbaa7b4","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":75254,"character_end":75270,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-74095-75844-a3e04b52c90a2ef9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-74095-75844-a3e04b52c90a2ef9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":75084,"character_end":75500,"quote":"V of 2000), the \r\nPatents Ordinance, 2000 (LXI of 2000), and the Trade Marks Ordinance, \r\n2001 (XIX of 2001), in respect of the class to which the goods belong or \r\n THE CUSTOMS ACT,1969 \r\n \r\n21 \r\n \r\nany fraudulent or obvious imitation of such design, patent, copyright \r\nexcept when the application of such design has been made with the \r\nlicense or written consent of the registered proprietor, right holder of the","quote_sha256":"c8f3a75a8aeca67abafd28d8ca518c623dd959155b702ae24b44af138632a36b","reader_fragment":"p-74095-75844-a3e04b52c90a2ef9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-74095-75844-a3e04b52c90a2ef9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b6ba97416698c6314750","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":77031,"character_end":77067,"quote":"Substituted by the Finance Act, 2004","quote_sha256":"d55f63a1f59f126cdd8527190ef94b730c3feb3f49a59d2efa661b6adde72144","reader_fragment":"p-75844-77569-41aca7f5b9457285","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-75844-77569-41aca7f5b9457285","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":76861,"character_end":77297,"quote":"fteen days which may \r\nbe extended by the 7[Additional Collector of Customs or Additional Director] for a \r\nperiod not exceeding fifteen days.] \r\nLEGAL REFERENCE \r\n \r\n1. Substituted by the Finance Act, 2004 (II of 2004)S.3(2), page 13.  At the time of substitution \r\nsection 15 was as under:- \r\n \r\n  “15. Prohibition.-   No goods specified in the following clauses shall be brought, \r\nwhether by air or land or sea, into Pakistan:-  \r\n ","quote_sha256":"93d74b453ef62ebe8255e529099118bcddbcace2695e852e4ba89f5739ef9252","reader_fragment":"p-75844-77569-41aca7f5b9457285","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-75844-77569-41aca7f5b9457285","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-19a7b7fcca4fd6f67191","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":78107,"character_end":78123,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-77569-79299-04b37d0d34d293dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-77569-79299-04b37d0d34d293dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":77937,"character_end":78353,"quote":"ade mark is, as to every application thereof, accompanied by a \r\ndefinite indication of the goods having been made or produced in a place \r\noutside Pakistan; and  \r\n THE CUSTOMS ACT,1969 \r\n \r\n22 \r\n \r\n(ii) the country in which that place is situated is in that indication shown in \r\nletters as large and conspicuous as any letter in the name or trade mark, and \r\nin the same language and character as the name or trad","quote_sha256":"586b910270429124d4beb9aea65ba2ce96795184e8d787fd9957f97f3ce57019","reader_fragment":"p-77569-79299-04b37d0d34d293dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-77569-79299-04b37d0d34d293dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-93b5848d7c5f2a2c2b90","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79364,"character_end":79389,"quote":"Finance Ordinance, \r\n1972","quote_sha256":"1380a734d0c952cca50f633e52d80f5872c427b2c78fe5f64414ae2d9a21922f","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79194,"character_end":79619,"quote":"f this section any goods or any class or description of goods in transit to a \r\nforeign territory.” \r\n \r\n 1a.           The words “Central Government” substituted by the Finance Ordinance, \r\n1972 (XXI of 1972), Section 3, page     56 and Second Schedule S.1, page 76 w.e.f. 17 th \r\nJune, 1972. \r\n \r\n2. The words “Central Government” substituted by the Finance Ordinance, 1972 (XXI of 1972), \r\nSection 3, page 56 and Second Sc","quote_sha256":"cedd7b110c00f0a667a89b3978cc1c3d1d6a9bdc13ff76cce4465c2253fa9a4f","reader_fragment":"p-77569-79299-04b37d0d34d293dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-77569-79299-04b37d0d34d293dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5ad3d761840ac8cf03ce","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79546,"character_end":79569,"quote":"Finance Ordinance, 1972","quote_sha256":"47735366da8c4a76be0b0f16662b03dfbf1caa9222c2755ad16b26784768c478","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79376,"character_end":79799,"quote":"nance, \r\n1972 (XXI of 1972), Section 3, page     56 and Second Schedule S.1, page 76 w.e.f. 17 th \r\nJune, 1972. \r\n \r\n2. The words “Central Government” substituted by the Finance Ordinance, 1972 (XXI of 1972), \r\nSection 3, page 56 and Second Schedule S.1, page 76 w.e.f. 17th June, 1972. \r\n3. Substituted  by the Finance Act, 2005. At the time of substitution section 17 was as under:- \r\n “17. 3a[Seizure] and confiscation o","quote_sha256":"66ada95e18e3c61513cf717b59852af0c1ce41192c55a609f1be811ecdd7b0e5","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6716450bdbd2db9b9f65","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79668,"character_end":79705,"quote":"Substituted  by the Finance Act, 2005","quote_sha256":"165b3a414f2f9d4af23bbd44bc44019e5662c09e5eaf75d6d1a046daef11a06b","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":79498,"character_end":79935,"quote":"e words “Central Government” substituted by the Finance Ordinance, 1972 (XXI of 1972), \r\nSection 3, page 56 and Second Schedule S.1, page 76 w.e.f. 17th June, 1972. \r\n3. Substituted  by the Finance Act, 2005. At the time of substitution section 17 was as under:- \r\n “17. 3a[Seizure] and confiscation of goods imported in breach of Section 15 or Section \r\n16.- Where any goods ae imported into or attempted to be exported out of Pakistan ","quote_sha256":"7211d797013b3ae90eb513691c2ace932e3c8da730226bc4a394d73a22be1264","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e5812c661500a5b4b305","source":"pk-code-a55ea36c33f4c4c3","title":"Detention” by the Finance Act, 1987","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80258,"character_end":80293,"quote":"Detention” by the Finance Act, 1987","quote_sha256":"88d5b42f3e7b23d7b0918e0cd482db9732cb0c210d6484245bd01cca2940aa99","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80088,"character_end":80523,"quote":" the offender may be liable \r\nunder this Act, or any other law, but subject to rules, be liable to 3a[seizure] and \r\nconfiscation.”. \r\n   \r\n3a. Substituted for the word “Detention” by the Finance Act, 1987 (VI of 1987), S.8(2), page 34. \r\n4. Inserted by Finance Act, 2009 \r\n5. The words and figure” , or goods imported or exported in contravention of the provisions of \r\nsection 32” omitted by the Finance Act, 2011 \r\n6. 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Substituted for the word “Detention” by the Finance Act, 1987 (VI of 1987), S.8(2), page 34. \r\n4. Inserted by Finance Act, 2009 \r\n5. The words and figure” , or goods imported or exported in contravention of the provisions of \r\nsection 32” omitted by the Finance Act, 2011 \r\n6. Inserted by Finance Act,2020 (June) \r\n7. Substituted/ by Finance Act,2024 (June)","quote_sha256":"85c99a796a848da8e375b808415cfc8e707d408ff5f2898e67f4f10ad363fe18","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3abc3759aa0c6cc45838","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80486,"character_end":80503,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80316,"character_end":80733,"quote":"page 34. \r\n4. Inserted by Finance Act, 2009 \r\n5. The words and figure” , or goods imported or exported in contravention of the provisions of \r\nsection 32” omitted by the Finance Act, 2011 \r\n6. Inserted by Finance Act,2020 (June) \r\n7. Substituted/ by Finance Act,2024 (June) \r\n \r\n \r\n  \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n23 \r\n \r\nCHAPTER V \r\n \r\nLEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUT","quote_sha256":"0fb3eeaa33a9d8c611ab487acc02b6a56314880ba501d22fc5ddd8fb12bf3f56","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e393c215646936b3671d","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80509,"character_end":80537,"quote":"Inserted by Finance Act,2020","quote_sha256":"900df5afcaa17542a0ceca34706f04a75554f646f44460ba3f2bc10835a61af5","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80339,"character_end":80767,"quote":"by Finance Act, 2009 \r\n5. The words and figure” , or goods imported or exported in contravention of the provisions of \r\nsection 32” omitted by the Finance Act, 2011 \r\n6. Inserted by Finance Act,2020 (June) \r\n7. Substituted/ by Finance Act,2024 (June) \r\n \r\n \r\n  \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n23 \r\n \r\nCHAPTER V \r\n \r\nLEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES \r\n \r\n  1[18.  Goods dutiable. ","quote_sha256":"c08904c928aa80e88ab31a4b33bb3bf335c37437e6874162fbcc5b46b0fbc0f0","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c65b58e26d96c8e3015","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted/ by Finance Act,2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80550,"character_end":80582,"quote":"Substituted/ by Finance Act,2024","quote_sha256":"2afc1e445a61bf8f87e3af7f40377c7c499a28193c166946869a3bcacf105724","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80380,"character_end":80812,"quote":"igure” , or goods imported or exported in contravention of the provisions of \r\nsection 32” omitted by the Finance Act, 2011 \r\n6. Inserted by Finance Act,2020 (June) \r\n7. Substituted/ by Finance Act,2024 (June) \r\n \r\n \r\n  \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n23 \r\n \r\nCHAPTER V \r\n \r\nLEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES \r\n \r\n  1[18.  Goods dutiable. - (1) Except as hereinafter provided, customs","quote_sha256":"9506ecc3e0d580d479b7c298d9cb844c42400c7d6f1da1b7034f7c1f7f34cdbf","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-09bfba7ed81776da20c7","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80634,"character_end":80650,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":80464,"character_end":80880,"quote":"on 32” omitted by the Finance Act, 2011 \r\n6. Inserted by Finance Act,2020 (June) \r\n7. Substituted/ by Finance Act,2024 (June) \r\n \r\n \r\n  \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n23 \r\n \r\nCHAPTER V \r\n \r\nLEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES \r\n \r\n  1[18.  Goods dutiable. - (1) Except as hereinafter provided, customs duties shall be \r\nlevied at such rates as are prescribed in the Fir","quote_sha256":"9b920f16f57341c6bf72a38732220d1ae710e6bfeee13fc02bfc184700abf590","reader_fragment":"p-79299-81065-06d9a85684997042","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-79299-81065-06d9a85684997042","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8b3dd7ae042d39d6e7cb","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":83076,"character_end":83092,"quote":"CUSTOMS 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(3) or \r\nunder any other law for the time being in force; and \r\n (b) leviable","quote_sha256":"3b8b0df7317857f6138a930c40f823ba95a46ec19ee20e22c7e985b0b57e8ff5","reader_fragment":"p-82841-84615-8ef6c45ebc85898a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-82841-84615-8ef6c45ebc85898a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bd1610c615a9d7c17dc4","source":"pk-code-a55ea36c33f4c4c3","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":83917,"character_end":83941,"quote":"Federal Excise Act, 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the Federal Government may, \r\nby notification in the official Gazette, declar","quote_sha256":"80f0b7a4e2c2150aa25eb6f8e03b0595e36af921cfc837e8f75a2f2a3f32581c","reader_fragment":"p-84615-86385-ed7aa62f3c3c5b01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-84615-86385-ed7aa62f3c3c5b01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2695faecfdc6a3178c83","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":89008,"character_end":89024,"quote":"CUSTOMS 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under this Act.] \r\n \r\n 11[   OMITTED  ] \r\n \r\n 12[(2) A notification issued un","quote_sha256":"4ca33184aae30bf07c6c859e8bcc33d0936cea804e053a5453c76deb1c28c34d","reader_fragment":"p-88127-89914-aa211c856e060cd6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-88127-89914-aa211c856e060cd6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b4c11ebc30f7fff29c3a","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":90490,"character_end":90507,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-89914-91634-464c25cbef797977","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-89914-91634-464c25cbef797977","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":90320,"character_end":90737,"quote":"onal Assembly all \r\nnotifications issued under this section in a financial year. \r\n \r\n(5)  Any notification issued under sub -section (1) after the commencement of the \r\nFinance Act, 2015 shall, if not earlier rescinded, stand rescinded on the expiry of the \r\nfinancial year in which it was issued 115[:] \r\n \r\n115[Provided that all such notifications, except those earlier rescinded, shall be \r\ndeemed to have been in","quote_sha256":"1eecc957eef6e1b41ea0b3f3fd2c2ce2be3d0d734a2dffa7673a7991184d0967","reader_fragment":"p-89914-91634-464c25cbef797977","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-89914-91634-464c25cbef797977","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9d8a60531a59d074307a","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":91604,"character_end":91620,"quote":"CUSTOMS 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Rounding off of duty, etc. - The amount of duty, interest, penalty, fine or any \r\nother sum payable, and the amount of refund, drawback or any other sum due, under the \r\nprovisions of this Act shall be rounded o","quote_sha256":"296c90f4b35453b448fb983d4541b5b836b0e2c23b3095df5cf5e8f917353e67","reader_fragment":"p-89914-91634-464c25cbef797977","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-89914-91634-464c25cbef797977","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4acffaecbc28d202ae1f","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":94173,"character_end":94189,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-93421-95136-feecd1777ca0534c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-93421-95136-feecd1777ca0534c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":94003,"character_end":94419,"quote":" such \r\ngeneral cases as may be prescribed by rules or in particular cases by special order, defer \r\nthe collection of customs-duties either in whole or in part.  \r\n THE CUSTOMS ACT,1969 \r\n \r\n28 \r\n \r\n  \r\n26[ (2)  Where deferment of customs -duties is allowed by the Board under sub -\r\nsection (1), a surcharge not exceeding 26a,87[KIBOR plus three] per cent per annum shall \r\nalso be payable on the deferred amount f","quote_sha256":"97658d2c36927a15c551b02c0b4035883b5e782f3a9ce79f05fedc27c5ae830b","reader_fragment":"p-93421-95136-feecd1777ca0534c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-93421-95136-feecd1777ca0534c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-08382bb8e4da259a9eac","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":96705,"character_end":96721,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-95136-96924-efed0bce0b2e232f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-95136-96924-efed0bce0b2e232f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":96535,"character_end":96951,"quote":"ovation, addition or refurbishment, may be re -imported duty free subject to the \r\nspecific or general terms and conditions the Board may by the rules prescribe.] \r\n THE CUSTOMS ACT,1969 \r\n \r\n29 \r\n \r\n \r\n23.  Goods, derelict, wreck, etc.-  All goods, derelict, jetsam, flotsam and \r\nwreck, brought or coming into Pakistan, shall be dealt with as if they were imported \r\ninto Pakistan. \r\n \r\n24. Provisions and stores m","quote_sha256":"bb4a3e4e4448c375421137ee121e553250215d0e7eb269a41258843a0226731f","reader_fragment":"p-95136-96924-efed0bce0b2e232f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-95136-96924-efed0bce0b2e232f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0b79115273fb91c263df","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":99151,"character_end":99167,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-98615-100360-e2deb3056ef6e02b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-98615-100360-e2deb3056ef6e02b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":98981,"character_end":99397,"quote":" in the price; \r\n \r\n(i) the cost of transport, excluding inland freight after \r\nimportation, of the imported goods to the Port, Airport or \r\nplace of importation; \r\n THE CUSTOMS ACT,1969 \r\n \r\n30 \r\n \r\n(ii) loading, unloading, and handling charges associated with \r\nthe transport of the imported goods to the Port, airport or \r\nplace of importation; and  \r\n(iii) the cost of insurance; \r\n \r\n (b) there shall also be ad","quote_sha256":"327bdd28d73d46629dd98cd5dd2937e395d7c92fdc5d7e7cf2bf894bbd651da1","reader_fragment":"p-98615-100360-e2deb3056ef6e02b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-98615-100360-e2deb3056ef6e02b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb240d81f0af29e33093","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":101401,"character_end":101417,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-100360-102110-a5422c03887ebec6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-100360-102110-a5422c03887ebec6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":101231,"character_end":101647,"quote":"directly  to the seller;   \r\n (f)  if sufficient information is not available for any reason, with \r\nrespect to any adjustments referred to above, the transaction \r\n THE CUSTOMS ACT,1969 \r\n \r\n31 \r\n \r\nvalue, of the imported goods shall be treated , for the purpose of \r\nsub-section (1), as the one that cannot be determined;   \r\n \r\n(3)  If the buyer and seller are related in terms of the rules the transaction \r\nvalu","quote_sha256":"9c5b241ec6fca53ad975053ecb63a729f97b2a57aaa107ba62caa87daacbc1de","reader_fragment":"p-100360-102110-a5422c03887ebec6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-100360-102110-a5422c03887ebec6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c382721b7003511ef3d8","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":104042,"character_end":104058,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-103885-105661-6062b544501076a2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-103885-105661-6062b544501076a2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":103872,"character_end":104288,"quote":"alued.  \r\n \r\n(a) In applying the 33[provisions] of this sub-section, the transaction value of \r\n34[the] identical goods in a sale at the same commercial level and \r\n THE CUSTOMS ACT,1969 \r\n \r\n32 \r\n \r\nsubstantially the same quantity as the goods being valued shall be used \r\nto determine the customs value of imported goods.  \r\n(b) Where no sale referred to in clause (a) is found, the transaction value of \r\nidentica","quote_sha256":"af8ec2869dfe0602a89e4d3cf2c97b8f5c52d3f7d3cc55386c38b08a5bae67fb","reader_fragment":"p-102110-103885-6d6a3fc8504cb55f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-102110-103885-6d6a3fc8504cb55f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-31a3df2b635bbd83edba","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":106695,"character_end":106711,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-105661-107455-1e8ece9c0632435b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-105661-107455-1e8ece9c0632435b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":106525,"character_end":106941,"quote":"oods of \r\nthe same class or kind; \r\n(ii) the usual costs of transport and insurance and associated \r\ncosts incurred within Pakistan; 37[and ] \r\n 38[(iii) Omitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n33 \r\n \r\n  (iv) the customs duties and other taxes payable in Pakistan by \r\nreason of the importation or sale of the goods. \r\n \r\n(b) If neither the imported goods nor identical nor similar imported \r\ngoods are sold at or abou","quote_sha256":"47faee76e857da4e4f8a179fb7c58ab1820e6948e931d56f76123da4a411ed0f","reader_fragment":"p-105661-107455-1e8ece9c0632435b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-105661-107455-1e8ece9c0632435b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd961b53069aa029cc65","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":109236,"character_end":109252,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-107455-109255-f5dd0b811690c1f0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-107455-109255-f5dd0b811690c1f0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":109066,"character_end":109482,"quote":"\n (10) Sub-sections  (1), (5), (6), (7), (8) and  (9)  define  how the  customs  \r\nvalue of  imported goods is to be determined  38a[***].  The methods of customs \r\n THE CUSTOMS ACT,1969 \r\n \r\n34 \r\n \r\nvaluation 38b[may or may not]  be applied in a sequential order except reversal of the \r\norder of sub -section (7) and (8), at the importer’s request, if so agreed by Collector of \r\nthe Customs.  \r\n \r\n (11) Nothing c","quote_sha256":"d023b3a773dcbb62ac9de87d661d4861fb818f615c2bd1e32c2bfd9aa5b8d131","reader_fragment":"p-107455-109255-f5dd0b811690c1f0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-107455-109255-f5dd0b811690c1f0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ddec4a6875bbfae05ed4","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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similar; \r\n(d) the terms “identical goods” and “similar goods” do not include as \r\nthe case may be, goods which incorporate or reflect engineering \r\n THE CUSTOMS ACT,1969 \r\n \r\n35 \r\n \r\ndevelopment, art work, design work, and plans and sketches for \r\nwhich no adjustment has been made under sub -section 2(c) (iv) \r\nbecause such elements were undertaken in Pakistan; \r\n(e) goods shall not be regarded a","quote_sha256":"fe9919b49b20624463a8c9df4b63ae7ce685e81c8c94b9768a36a8e18b365fda","reader_fragment":"p-111053-112837-d26a9811873a223d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-111053-112837-d26a9811873a223d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-217f3126e399dac88491","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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mark in respect of the goods.  \r\n \r\nExplanation I.-A sale in open market between a buyer and a seller independent of  each \r\nother presupposes- \r\n THE CUSTOMS ACT,1969 \r\n \r\n36 \r\n \r\n(a)  that the customs value is the sole consideration and sale is \r\nbetween a buyer and seller independent of each other. \r\n             (b) that the customs value is no t influenced by any commercial, \r\nfinancial or","quote_sha256":"400c30c371e7352f6f4362cb5fb4e9655dd5c5edd90dc5bbfdd97efc976ae55b","reader_fragment":"p-112837-114612-caae07708518613d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-112837-114612-caae07708518613d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9f245747d3ce33dc7ba4","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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consignment, \r\nas the case may be, is higher than the value determined under sub -section (1), such \r\nhigher value shall be the customs value.] \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n37 \r\n \r\n130[(2A) In case of any conflict in the customs value determined under \r\nsub-section (1), the Director General of Valuation shall determine the applicable \r\ncustoms value. ] \r\n(3) 124[Omitted] \r\n 93[(4) The customs v","quote_sha256":"1346a057868a2ae6a170dc72ccaf550e49e1d4a4e5e81de212ca7e228773090e","reader_fragment":"p-116340-118108-c98dc2abc6af6a71","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-116340-118108-c98dc2abc6af6a71","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7037783c9c5bc15b107e","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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pay orders, one equal to the customs value declared \r\nin the goods declaration plus five per cent in the name of importer and the other pay \r\n THE CUSTOMS ACT,1969 \r\n \r\n38 \r\n \r\norder equal to the remaining amount of value of imported goods and the amount of \r\ncustoms duties and other taxes leviable on the imported goods in the name of Collector \r\nof Customs; \r\n \r\n(3) In case the local buyer","quote_sha256":"af77e3781aa7343c31e822cd6a479d936844e8422eba96fcfc4a20a55fec23f3","reader_fragment":"p-118108-119863-d1b23f3286a137ef","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-118108-119863-d1b23f3286a137ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a07a0f1f5d14769c8c5","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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appropriate officer of Customs conducting an audit, inquiry or \r\ninvestigation as the case may be, under this Act, may require in writing any person, \r\n THE CUSTOMS ACT,1969 \r\n \r\n39 \r\n \r\ndepartment, company or organization to furnish such information as is held by that \r\nperson, department, company or organization which in the opinion of the appropriate \r\nofficer is required for the completion of suc","quote_sha256":"4dd437b01d43592f0f49b779bf40fee5bcbc09ba1df9e4d5c6c86ecd409babe8","reader_fragment":"p-121656-123417-9e6711c27d03f840","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-121656-123417-9e6711c27d03f840","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-08140afaa16c88943c5d","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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the date of visit, shall have access to business or \r\nmanufacturing premises, registered office or any other place where any goods, stocks, \r\n THE CUSTOMS ACT,1969 \r\n \r\n40 \r\n \r\ndocuments or records relating to the ongoing audit are kept or maintained. 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Allowing mutilation or scrapping  of goods. - At the request of the owner  \r\n130[to be made before the filing of goods declaration] the mutilation or scrapping of \r\ngoods as are notified by the Board, may ","quote_sha256":"af9e8bea378ac75abb8563e1d3c04b1ae2596f4624a0dfefc53d5f52eb388e1c","reader_fragment":"p-126958-128702-f5166acf52f05647","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-126958-128702-f5166acf52f05647","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7ada780e3256c7544801","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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rate of duty change after the submission of the goods \r\ndeclaration and before the berthing or cross -over event of the vessel or the vehicle \r\n THE CUSTOMS ACT,1969 \r\n \r\n42 \r\n \r\nrespectively, as the case may be, the relevant date in which  case, for the purpose s of \r\nthis section, shall be the date on which the vessel has berthed or the vehicle has crossed-\r\nover the border, as the case may","quote_sha256":"34994d23d5afb98d36b2eac3e2b6db3ceac64ceacbee95a17c63cc35bf105a85","reader_fragment":"p-128702-130479-0bff2b76b433b155","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-128702-130479-0bff2b76b433b155","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-838c1439700677252a9f","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":132464,"character_end":132480,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-132236-134026-1a660f2173b29050","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-132236-134026-1a660f2173b29050","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":132294,"character_end":132710,"quote":"he relevant date for the \r\npurposes of this section shall be the date on which the manifest of the conveyance is \r\nfiled at the customs-station of first entry: \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n43 \r\n \r\nProvided further that the 127[Board, with approval of the Federal Minister -in-\r\ncharge] may, by notification in the official Gazette, specify any other date for the \r\ndetermination of rate of duty in respect of any ","quote_sha256":"3ce75caa7b03c8956e7336a64c9b4aeda2259c6a2f901bb62b9fd9ef73291db3","reader_fragment":"p-132236-134026-1a660f2173b29050","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-132236-134026-1a660f2173b29050","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2c5db373d2f9cac8bb37","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":135145,"character_end":135161,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-134026-135785-d9b730807c4c9712","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-134026-135785-d9b730807c4c9712","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":134975,"character_end":135391,"quote":"t to answer, 90[or] \r\n \r\n 90[(c ) submits any false statement or document electronically through  \r\n  automated clearance system regarding any matter of Customs.] \r\n THE CUSTOMS ACT,1969 \r\n \r\n44 \r\n \r\n72[knowing or having reason to believe that such document or statement is false] in any \r\nmaterial particular, he shall be guilty of an offence under this section. \r\n \r\n (2) Where, by reason of any such document or s","quote_sha256":"7831351b57fb090d54278760ea6ce6dd43456eda8c55aa1565801036b27d78fc","reader_fragment":"p-134026-135785-d9b730807c4c9712","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-134026-135785-d9b730807c4c9712","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-97e2190ef3d221249d5c","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":137960,"character_end":137976,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-137505-139276-eace0345584d2976","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-137505-139276-eace0345584d2976","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":137790,"character_end":138206,"quote":"specified in the notice, and such person shall pay the amount so \r\ndetermined.  \r\n \r\n (5) For the purposes of this section, the expression “relevant date” means – \r\n THE CUSTOMS ACT,1969 \r\n \r\n45 \r\n \r\n(a) in any case where duty is not levied, the date on which an order \r\nfor the clearance of goods is made; \r\n(b) in a case where duty is provisionally assessed under section 81, \r\nthe date of adjustment of duty after","quote_sha256":"938804d99825e3d936fb5d0bf6bf07925ff2dd46df760c01c4b4a52dc8a6b3ac","reader_fragment":"p-137505-139276-eace0345584d2976","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-137505-139276-eace0345584d2976","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dce0741ac80b367b3971","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":140509,"character_end":140525,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-139276-141062-bbdeeb8a247c6215","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-139276-141062-bbdeeb8a247c6215","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":140339,"character_end":140755,"quote":"se as to \r\nwhy he should not pay the amount specified in the notice along with any other amount \r\nimposed as fine or penalty under the provisions of this Act : \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n46 \r\n \r\n 129[Provided that an offence, having no revenue implication but covered under \r\nsub-section (1), shall also be served with show cause notice within a period of one \r\nhundred and eighty days of detection of such frau","quote_sha256":"f1fd91cf3b51b5ea8779abda5deb97349e0bc52a79e35a9de97faee53d7d08ee","reader_fragment":"p-139276-141062-bbdeeb8a247c6215","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-139276-141062-bbdeeb8a247c6215","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6671b015602e180c6b3f","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":143023,"character_end":143039,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-142784-144544-03be88a4e3153591","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-142784-144544-03be88a4e3153591","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":142853,"character_end":143269,"quote":"dvertence, error or \r\nmisconstruction shall be allowed, unless such claim is made within  84[one year] of the \r\ndate of payment 91[.] \r\n \r\n 91,118[Omitted]     \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n47 \r\n \r\n (2)  In the case of provisional payments made under section 81, the said \r\nperiod of 84[one year] shall be reckoned from the date of the adjustment of duty after its \r\nfinal assessment.        \r\n \r\n 101(3) In the ca","quote_sha256":"66ef68693884ff45bf36afe781e35f98bd8ddefc297139f949a616ba5b38e9db","reader_fragment":"p-142784-144544-03be88a4e3153591","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-142784-144544-03be88a4e3153591","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-79deb18d6bcc83eb3d1a","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":145112,"character_end":145148,"quote":"Substituted by the Finance Act, 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Substituted by the Finance Act, 1975 (L of 1975), S.7(1), page 8.  At the time of substitution \r\nsection 18 was as under:- \r\n \r\n  “1a.18. Goods dutiable.- Except as hereinafter provided, customs duties shall be levied at such \r\nrates as may be prescribed under the T","quote_sha256":"d0398244bbd25a2507a59afef7dc1d0635d7f238e6e7915842de84b4e754cbe8","reader_fragment":"p-144544-146275-b482e56fa346dde4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-144544-146275-b482e56fa346dde4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-56289933d0ea9d238f1f","source":"pk-code-a55ea36c33f4c4c3","title":"Tariff Act, 1934","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":145377,"character_end":145393,"quote":"Tariff Act, 1934","quote_sha256":"f77e62906283261fd520555434c7ac23b3615e104f09c9f5cc24dc313a0c0238","reader_fragment":"p-144544-146275-b482e56fa346dde4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-144544-146275-b482e56fa346dde4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":145207,"character_end":145623,"quote":"\r\nsection 18 was as under:- \r\n \r\n  “1a.18. Goods dutiable.- Except as hereinafter provided, customs duties shall be levied at such \r\nrates as may be prescribed under the Tariff Act, 1934 (XXXII of 1934) or under any other law \r\nfor the time being in force on  \r\n   (a) goods imported into or exported from Pakistan; \r\n  (b) goods brought from any foreign country to any customs -station, and without payment \r\nof dut","quote_sha256":"0a462477140333158f07e7e42002ab62b6865dd7aec07aac68c88af5acff2c36","reader_fragment":"p-144544-146275-b482e56fa346dde4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-144544-146275-b482e56fa346dde4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3dd024c3d04a60360d53","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":145745,"character_end":145761,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-144544-146275-b482e56fa346dde4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-144544-146275-b482e56fa346dde4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":145575,"character_end":145991,"quote":"y customs -station, and without payment \r\nof duty, there transshipped or transported for, or thence carried to, and imported at, any \r\nother customs stations; and \r\n THE CUSTOMS ACT,1969 \r\n \r\n48 \r\n \r\n  (c) goods brought in bond from one customs-station to another.”. \r\n  \r\n  1a. Substituted by Finance Act, 2005 (At the time of substitution section 18 was as under:-  \r\n1b Added by the Finance Act, 2007.  \r\n \r\n  “18","quote_sha256":"a45fcf6758e05040bb735ffae95677f5c3a577152b31411f012e0e359243507e","reader_fragment":"p-144544-146275-b482e56fa346dde4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-144544-146275-b482e56fa346dde4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0620e9b27cefdade0311","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":145854,"character_end":145886,"quote":"Substituted by Finance Act, 2005","quote_sha256":"fbc45a3eb4a10daae27ec49c260f8540e927230024dd29461d312e401eb783a3","reader_fragment":"p-144544-146275-b482e56fa346dde4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-144544-146275-b482e56fa346dde4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":145684,"character_end":146116,"quote":"o, and imported at, any \r\nother customs stations; and \r\n THE CUSTOMS ACT,1969 \r\n \r\n48 \r\n \r\n  (c) goods brought in bond from one customs-station to another.”. \r\n  \r\n  1a. Substituted by Finance Act, 2005 (At the time of substitution section 18 was as under:-  \r\n1b Added by the Finance Act, 2007.  \r\n \r\n  “18.  Goods dutiable.- (1) Except as hereinafter provided, customs-duties shall be levied at \r\nsuch rates as are prescribed in t","quote_sha256":"259c0876ab68875d1eaeac6c32c002e946db1109fb788ae7b5278e8b537d7933","reader_fragment":"p-144544-146275-b482e56fa346dde4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-144544-146275-b482e56fa346dde4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bcd8a52c912c21d3c6ae","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":145948,"character_end":145978,"quote":"Added by the Finance Act, 2007","quote_sha256":"844de868586bfd1f7e0951914dc7bd6f56967559d10dfb00225321799c21b508","reader_fragment":"p-144544-146275-b482e56fa346dde4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-144544-146275-b482e56fa346dde4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":145778,"character_end":146208,"quote":"c) goods brought in bond from one customs-station to another.”. \r\n  \r\n  1a. Substituted by Finance Act, 2005 (At the time of substitution section 18 was as under:-  \r\n1b Added by the Finance Act, 2007.  \r\n \r\n  “18.  Goods dutiable.- (1) Except as hereinafter provided, customs-duties shall be levied at \r\nsuch rates as are prescribed in the First Schedule and the Second Schedule or under any other law \r\nfor the time being in for","quote_sha256":"cbeb0462b5774e0ef6bf396807e03a51e33b33a8324706bb248542a0ac1069b8","reader_fragment":"p-144544-146275-b482e56fa346dde4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-144544-146275-b482e56fa346dde4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dbc902fd07452543461e","source":"pk-code-a55ea36c33f4c4c3","title":"National Tariff Commission Act,1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":146671,"character_end":146706,"quote":"National Tariff Commission Act,1990","quote_sha256":"b4dca550ae31c5572b874c1c91cbae3f2481ca5f8810dc1ac36e0bb2edf13043","reader_fragment":"p-146275-148044-841677f3c1e8fa02","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-146275-148044-841677f3c1e8fa02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":146501,"character_end":146936,"quote":"ht in bond from one customs-station to another.     \r\n  (2) The Federal Government may, on the recommendation, of the National Tariff \r\nCommission constituted under  the National Tariff Commission Act,1990 (VI of 1990) (the \r\nCommission), provided the National Tariff Commission follows the same procedure as \r\nprescribed in the said Act by notification in the official Gazette, levy, subject to such conditions, \r\nlimitations or restr","quote_sha256":"71059ca96d6e97111dc9938d78a62f29f5c8be3e26ec0dcd7ee9fa1a4a85b5b5","reader_fragment":"p-146275-148044-841677f3c1e8fa02","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-146275-148044-841677f3c1e8fa02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-22d30033ff5ae7ff406a","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148301,"character_end":148334,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148131,"character_end":148564,"quote":" Any notification issued under sub -section (2) shall, if not earlier rescinded, stand \r\nrescinded on the expiry of the financial year in which it was issued.”  \r\n \r\n 2. Inserted by the Finance Act, 2006. \r\n 2a&2b. Added by the Finance Act, 2007. \r\n3. Inserted by Finance Act,1991 (XII of 1991), S.4(1), page 197. \r\n4. The brackets and words “(Amendment)” Omitted by Finance Act,1993 (X of 1993), S.4(1),page \r\n121. \r\n 5. Omitted by ","quote_sha256":"d5143732dcb1b9e0a05ba086f7a9fbb6acfc839c8578c0a88d2e5db4cc236d14","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-10334484914e6314cfc3","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148346,"character_end":148376,"quote":"Added by the Finance Act, 2007","quote_sha256":"844de868586bfd1f7e0951914dc7bd6f56967559d10dfb00225321799c21b508","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148176,"character_end":148606,"quote":"2) shall, if not earlier rescinded, stand \r\nrescinded on the expiry of the financial year in which it was issued.”  \r\n \r\n 2. Inserted by the Finance Act, 2006. \r\n 2a&2b. Added by the Finance Act, 2007. \r\n3. Inserted by Finance Act,1991 (XII of 1991), S.4(1), page 197. \r\n4. The brackets and words “(Amendment)” Omitted by Finance Act,1993 (X of 1993), S.4(1),page \r\n121. \r\n 5. Omitted by Finance Act,1999(IV of 1999),S.10(2), Page","quote_sha256":"e221bc993ff1ce29e6c86f0414af2d0e37292dbb62f137a2ce630684b1e6d344","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-825b6d19e280dd351d5a","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,1991","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148383,"character_end":148411,"quote":"Inserted by Finance Act,1991","quote_sha256":"8cbf70f38a49823bca36a8d03bd6dd717e1a45d0753d06eba8a7271c284baa92","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148213,"character_end":148641,"quote":"tand \r\nrescinded on the expiry of the financial year in which it was issued.”  \r\n \r\n 2. Inserted by the Finance Act, 2006. \r\n 2a&2b. Added by the Finance Act, 2007. \r\n3. Inserted by Finance Act,1991 (XII of 1991), S.4(1), page 197. \r\n4. The brackets and words “(Amendment)” Omitted by Finance Act,1993 (X of 1993), S.4(1),page \r\n121. \r\n 5. Omitted by Finance Act,1999(IV of 1999),S.10(2), Page 758. 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Added by the Finance Act, 2007. \r\n3. Inserted by Finance Act,1991 (XII of 1991), S.4(1), page 197. \r\n4. The brackets and words “(Amendment)” Omitted by Finance Act,1993 (X of 1993), S.4(1),page \r\n121. \r\n 5. Omitted by Finance Act,1999(IV of 1999),S.10(2), Page 758. At the time  of omission section 18B \r\nwas as under:- \r\n  “18B. Levy of service charges.- The Federal Government may, by notificatio","quote_sha256":"2f6bc98c591a01c4024ad0848f4dcae4c11629301b3305d29f92633d3820dccf","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d10e8dc50e5b2fcec7e9","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act,1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148553,"character_end":148580,"quote":"Omitted by Finance Act,1999","quote_sha256":"f11ddfadaa4ec5cc5070d336c526c624e3424a4547cc308748ce07238184b13b","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148383,"character_end":148810,"quote":"Inserted by Finance Act,1991 (XII of 1991), S.4(1), page 197. \r\n4. The brackets and words “(Amendment)” Omitted by Finance Act,1993 (X of 1993), S.4(1),page \r\n121. \r\n 5. Omitted by Finance Act,1999(IV of 1999),S.10(2), Page 758. At the time  of omission section 18B \r\nwas as under:- \r\n  “18B. Levy of service charges.- The Federal Government may, by notification in the official \r\nGazette, levy a service charge equivalent to t","quote_sha256":"52e6f64ff7c7d16acb950473509c5a9e7e07d6aa8577ee033e3f11e1e0182b6b","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6d13ac28145d304a3161","source":"pk-code-a55ea36c33f4c4c3","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148983,"character_end":149002,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148813,"character_end":149232,"quote":"per cent ad valorem on all such goods specified \r\nin the First Schedule to this Act as are subject to pre-shipment inspection.”.  \r\n \r\n Provided that for the purposes of Sales Tax Act, 1990, such service charge shall not constitute a \r\npart of the value of supply.”. \r\n \r\n6. Inserted by Finance Act, 2005 \r\n6a Inserted by the Finance Act, 2007. \r\n7. Renumbered  by Finance Ordinance,1979(XXX of 1979),S.6(2), Page 787 w","quote_sha256":"bde82bce15e0d868d6e9e5ad7946d5c76130c1354dadf5b84f2553ec70035cc7","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-211ea8eb307e83ffd0cd","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":149088,"character_end":149117,"quote":"Inserted by Finance Act, 2005","quote_sha256":"5864637834fe1c2f7e5926af45cdadf6730d49203c74d979cac0a13e7d9de5b9","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148918,"character_end":149347,"quote":"-shipment inspection.”.  \r\n \r\n Provided that for the purposes of Sales Tax Act, 1990, such service charge shall not constitute a \r\npart of the value of supply.”. \r\n \r\n6. Inserted by Finance Act, 2005 \r\n6a Inserted by the Finance Act, 2007. \r\n7. Renumbered  by Finance Ordinance,1979(XXX of 1979),S.6(2), Page 787 w.e.f. 28th June, 1979. \r\n8. The words “Central Government” substituted by Finance Ordinance, 1972 (XXXI of 1972 ), ","quote_sha256":"6b11b1ed226e68a012e06c507c632d3e4b95132a2719d35eafc34f64a829d473","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-95f99d652cedd2898b01","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":149123,"character_end":149156,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148953,"character_end":149386,"quote":"ided that for the purposes of Sales Tax Act, 1990, such service charge shall not constitute a \r\npart of the value of supply.”. \r\n \r\n6. Inserted by Finance Act, 2005 \r\n6a Inserted by the Finance Act, 2007. \r\n7. Renumbered  by Finance Ordinance,1979(XXX of 1979),S.6(2), Page 787 w.e.f. 28th June, 1979. \r\n8. The words “Central Government” substituted by Finance Ordinance, 1972 (XXXI of 1972 ), S.3, \r\nand Second Schedule S.1,   page ","quote_sha256":"3c74f0fbe243252c8eff24746173c5efbc7a5582ef30c8b92e0b650a859da219","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-98c94bdef2a008740183","source":"pk-code-a55ea36c33f4c4c3","title":"Renumbered by Finance Ordinance,1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":149163,"character_end":149200,"quote":"Renumbered  by Finance Ordinance,1979","quote_sha256":"20704744d5ad2868099be74a9383af4af2cc65f818e0c37146c054e98b360891","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":148993,"character_end":149430,"quote":"Act, 1990, such service charge shall not constitute a \r\npart of the value of supply.”. \r\n \r\n6. Inserted by Finance Act, 2005 \r\n6a Inserted by the Finance Act, 2007. \r\n7. Renumbered  by Finance Ordinance,1979(XXX of 1979),S.6(2), Page 787 w.e.f. 28th June, 1979. \r\n8. The words “Central Government” substituted by Finance Ordinance, 1972 (XXXI of 1972 ), S.3, \r\nand Second Schedule S.1,   page 76 w.e.f. 17th June, 1972 \r\n THE CUSTOMS ACT","quote_sha256":"bc09406f9c36b173788677c5db5276294f9eff2ef89b757e3d2dcff175a2a5e5","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-86587b909d137aa3ea49","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":149306,"character_end":149329,"quote":"Finance Ordinance, 1972","quote_sha256":"47735366da8c4a76be0b0f16662b03dfbf1caa9222c2755ad16b26784768c478","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":149136,"character_end":149559,"quote":"he Finance Act, 2007. \r\n7. Renumbered  by Finance Ordinance,1979(XXX of 1979),S.6(2), Page 787 w.e.f. 28th June, 1979. \r\n8. The words “Central Government” substituted by Finance Ordinance, 1972 (XXXI of 1972 ), S.3, \r\nand Second Schedule S.1,   page 76 w.e.f. 17th June, 1972 \r\n THE CUSTOMS ACT,1969 \r\n \r\n49 \r\n \r\n9. Added by the Finance Act, 2005. \r\n10. Substituted for the words “full stop” by Customs (Amendment) Act, 199","quote_sha256":"f1a57429f07cd5c95830e932a5f4c8bdb0c847a47a7826c5a9a185a0591cc6dc","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d039cd49d9a17a2775f4","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":149419,"character_end":149435,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":149249,"character_end":149665,"quote":"1979. \r\n8. The words “Central Government” substituted by Finance Ordinance, 1972 (XXXI of 1972 ), S.3, \r\nand Second Schedule S.1,   page 76 w.e.f. 17th June, 1972 \r\n THE CUSTOMS ACT,1969 \r\n \r\n49 \r\n \r\n9. Added by the Finance Act, 2005. \r\n10. Substituted for the words “full stop” by Customs (Amendment) Act, 1999 (II of 1999). \r\n 11. Proviso added by the Customs (Amendment )Act,1999 and Proviso omitted vide Customs ","quote_sha256":"990a531c349e282a285e7ff571548b87e92e7c73d2e6b8d307de4525acaa90e0","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1edef6c3c9eebb61a885","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":149452,"character_end":149482,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":149282,"character_end":149712,"quote":"ernment” substituted by Finance Ordinance, 1972 (XXXI of 1972 ), S.3, \r\nand Second Schedule S.1,   page 76 w.e.f. 17th June, 1972 \r\n THE CUSTOMS ACT,1969 \r\n \r\n49 \r\n \r\n9. Added by the Finance Act, 2005. \r\n10. Substituted for the words “full stop” by Customs (Amendment) Act, 1999 (II of 1999). \r\n 11. Proviso added by the Customs (Amendment )Act,1999 and Proviso omitted vide Customs \r\n(Amendment) Ordinance, 2000 (XI of 2000), S.2","quote_sha256":"2f4c5306d892420c7efdc7144bcefb4dbe631eced5b7230e2216a0f95c92e13d","reader_fragment":"p-148044-149772-7d64f45d0c5aa382","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-148044-149772-7d64f45d0c5aa382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b7eba34b27a5a6c4eef2","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Ordinance, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150220,"character_end":150252,"quote":"Added by Finance Ordinance, 1979","quote_sha256":"8ee76f2ee65d9f5c43873a9e679652b2e64123dc80fe2d0cc49aca37ff9f7f84","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150050,"character_end":150482,"quote":"al Tariff \r\n Commission; or \r\n(b) for the fulfillment of an international obligation of the Government of Pakistan; or \r\n(c) for the purpose of national security.” \r\n12. Added by Finance Ordinance, 1979 (XXX of 1979), S.6(2), page 187. \r\n13 Added by Customs (Amendment) Ordinance, 2002 (XXIV of 2002). \r\n14. Inserted by Finance Act, 2005. \r\n14a. Inserted by the Finance Act, 2007. \r\n15. Omitted by Customs (Amendment) Act, 1999 (II ","quote_sha256":"4a8fa5290e5ce317992cc77ebdfead43d917c90bc74d9cbf0f774fbb5a8aaa11","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a84ca595682ec4bedff3","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150358,"character_end":150387,"quote":"Inserted by Finance Act, 2005","quote_sha256":"5864637834fe1c2f7e5926af45cdadf6730d49203c74d979cac0a13e7d9de5b9","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150188,"character_end":150617,"quote":"se of national security.” \r\n12. Added by Finance Ordinance, 1979 (XXX of 1979), S.6(2), page 187. \r\n13 Added by Customs (Amendment) Ordinance, 2002 (XXIV of 2002). \r\n14. Inserted by Finance Act, 2005. \r\n14a. Inserted by the Finance Act, 2007. \r\n15. Omitted by Customs (Amendment) Act, 1999 (II of 1999) and added by Customs (Amendment) \r\nAct, 2000 (XI of 2000), S.3, page 114, at the time of omission section 20 was as under:- \r\n","quote_sha256":"7b448eb52a4be1c914a1f2b6520fd0d5d8d37664363f34d09faeb9298db17a2c","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7bf0297b3c5685160aa1","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150396,"character_end":150429,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150226,"character_end":150659,"quote":"by Finance Ordinance, 1979 (XXX of 1979), S.6(2), page 187. \r\n13 Added by Customs (Amendment) Ordinance, 2002 (XXIV of 2002). \r\n14. Inserted by Finance Act, 2005. \r\n14a. Inserted by the Finance Act, 2007. \r\n15. Omitted by Customs (Amendment) Act, 1999 (II of 1999) and added by Customs (Amendment) \r\nAct, 2000 (XI of 2000), S.3, page 114, at the time of omission section 20 was as under:- \r\n \r\n “20. Board’s power to grant exemption ","quote_sha256":"07338937034d7575f376a21f567e3592ad15165a6e253aa30e9ca5afbcb46638","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-12ad5b487a10175b231f","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":151027,"character_end":151053,"quote":"Added by Finance Act, 2005","quote_sha256":"b2b157445b3ba5adeafea5b386b7529a03d52a3446be8033f56fc7831d96384a","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150857,"character_end":151283,"quote":"a special order in each \r\ncase recording such circumstances, exempt any goods from payment of the whole or \r\nany part of the customs duties chargeable there.\"” \r\n \r\n 16. Added by Finance Act, 2005. \r\n 17. Inserted by the Finance Act, 2005. \r\n 18. Omitted by Customs (Amendment) Act, 1999 (II of 1999) . At the time of omission sub -clause (b) \r\nwas as under:- \r\n “(b) the delivery without payment of the whole or any part of t","quote_sha256":"c7f04e4bfe5a1789219eb45d450a569c9a8c9fdb519fad46ac3c509bf8472a85","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-22fd5da9070297b8bd81","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":151062,"character_end":151095,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":150892,"character_end":151325,"quote":"rding such circumstances, exempt any goods from payment of the whole or \r\nany part of the customs duties chargeable there.\"” \r\n \r\n 16. Added by Finance Act, 2005. \r\n 17. Inserted by the Finance Act, 2005. \r\n 18. Omitted by Customs (Amendment) Act, 1999 (II of 1999) . At the time of omission sub -clause (b) \r\nwas as under:- \r\n “(b) the delivery without payment of the whole or any part of the customs duties chargeable \r\nthereon of ","quote_sha256":"ed88de94d49dc25620297210aae932d7a12d294cf16d40e7d9f071dc216355a1","reader_fragment":"p-149772-151560-7e1a8208c250332f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-149772-151560-7e1a8208c250332f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b71a0e4ebe8c7b913ca","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152190,"character_end":152207,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152020,"character_end":152437,"quote":"nt shall not be made \r\nin respect of the class or description of goods for which drawback can be claimed \r\nunder Section 37.”. \r\n20. Substituted for the full stop by the Finance Act, 2005. \r\n21. Added by the Finance Act, 2005. \r\n22. Substituted for the full stop by the Finance Act, 2005. \r\n23. Added by the Finance Act, 2005. \r\n 24 Inserted by Finance Act, 1990 (VII of 1990), S.6(2), page 35.  Omitted by Customs (A","quote_sha256":"1cbcb96229ff7de62757b24b1922a260f90eaeb0debdf67c7bc8bb4175652b62","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cefa1d897a12d4e12de3","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152215,"character_end":152245,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152045,"character_end":152475,"quote":" respect of the class or description of goods for which drawback can be claimed \r\nunder Section 37.”. \r\n20. Substituted for the full stop by the Finance Act, 2005. \r\n21. Added by the Finance Act, 2005. \r\n22. Substituted for the full stop by the Finance Act, 2005. \r\n23. Added by the Finance Act, 2005. \r\n 24 Inserted by Finance Act, 1990 (VII of 1990), S.6(2), page 35.  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Substituted for the full stop by the Finance Act, 2005. \r\n21. Added by the Finance Act, 2005. \r\n22. Substituted for the full stop by the Finance Act, 2005. \r\n23. Added by the Finance Act, 2005. \r\n 24 Inserted by Finance Act, 1990 (VII of 1990), S.6(2), page 35.  Omitted by Customs (Amendment) \r\nAct, 1999 (II of 1999) and inserted by Finance Ordinance, 2001 (XXV of 2001), S.4(3), pa","quote_sha256":"608a1f09d7db4cbdfe0ab87a44c430190727805ca8b7ce8b9e945926e529940c","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c29cea3c0146ef70ebcd","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152315,"character_end":152345,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152145,"character_end":152575,"quote":". \r\n20. Substituted for the full stop by the Finance Act, 2005. \r\n21. Added by the Finance Act, 2005. \r\n22. Substituted for the full stop by the Finance Act, 2005. \r\n23. Added by the Finance Act, 2005. \r\n 24 Inserted by Finance Act, 1990 (VII of 1990), S.6(2), page 35.  Omitted by Customs (Amendment) \r\nAct, 1999 (II of 1999) and inserted by Finance Ordinance, 2001 (XXV of 2001), S.4(3), page 305. \r\nAt the time of omission  thi","quote_sha256":"92597e285a116d0bafb8a6e0823e37fa79f35e0537c851ab5f129c0e76f0bf09","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f179888483d1ca392568","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152353,"character_end":152382,"quote":"Inserted by Finance Act, 1990","quote_sha256":"1dd62e22d3df5e25525e64fe770884ed03ce2fb8065406f4a8d3c962e936a664","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152183,"character_end":152612,"quote":"by the Finance Act, 2005. \r\n21. Added by the Finance Act, 2005. \r\n22. Substituted for the full stop by the Finance Act, 2005. \r\n23. Added by the Finance Act, 2005. \r\n 24 Inserted by Finance Act, 1990 (VII of 1990), S.6(2), page 35.  Omitted by Customs (Amendment) \r\nAct, 1999 (II of 1999) and inserted by Finance Ordinance, 2001 (XXV of 2001), S.4(3), page 305. \r\nAt the time of omission  this section was as under:- \r\n “21-A. De","quote_sha256":"f8f2004cbabae38c5465d1c1743d5a4b70c2af0f7d72a216d33d7679544026ab","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-83867a7ddb0f4468927e","source":"pk-code-a55ea36c33f4c4c3","title":"Renumbered by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152927,"character_end":152962,"quote":"Renumbered by the Finance Act, 2006","quote_sha256":"65c50aa2cf3ecc3b86b34492ece3f171d955b792fff99f4e64b4afc0f46307c1","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152757,"character_end":153192,"quote":" such general cases as may be prescribed \r\nby rules or in particular case by special order, defer the collection of customs -duties either in \r\nwhole or in part.”. \r\n25. Renumbered by the Finance Act, 2006. \r\n26. Added by the Finance Act, 2006. \r\n26a. For the word “fifteen” the word “fourteen” was substituted vide FA, 2007. \r\n THE CUSTOMS ACT,1969 \r\n \r\n50 \r\n \r\n27. Substituted by Finance Act,1975(L of 1975),S.7(2), Page 9 w.e.f.7th ","quote_sha256":"ad7c8412bfb8dfb659cdcb630b0ae18c8c80b1765f2784385eda6b50a4a11c8f","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4f6b7e82c9e8b2cb1fb0","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152970,"character_end":153000,"quote":"Added by the Finance Act, 2006","quote_sha256":"e5e640e89349fca01b6e2a0fbf3e604161884bf23fa2f628679fb5e83023b2ef","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152800,"character_end":153230,"quote":"by rules or in particular case by special order, defer the collection of customs -duties either in \r\nwhole or in part.”. \r\n25. Renumbered by the Finance Act, 2006. \r\n26. Added by the Finance Act, 2006. \r\n26a. For the word “fifteen” the word “fourteen” was substituted vide FA, 2007. \r\n THE CUSTOMS ACT,1969 \r\n \r\n50 \r\n \r\n27. Substituted by Finance Act,1975(L of 1975),S.7(2), Page 9 w.e.f.7th June,1975.At the time of \r\nsubstitutio","quote_sha256":"ce62b6175a727779856057ccfdf881b7b9003df8f2569989593d670c5b158e4a","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3d8ce532ae263a6360d1","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":153090,"character_end":153106,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152920,"character_end":153336,"quote":" \r\n25. Renumbered by the Finance Act, 2006. \r\n26. Added by the Finance Act, 2006. \r\n26a. For the word “fifteen” the word “fourteen” was substituted vide FA, 2007. \r\n THE CUSTOMS ACT,1969 \r\n \r\n50 \r\n \r\n27. Substituted by Finance Act,1975(L of 1975),S.7(2), Page 9 w.e.f.7th June,1975.At the time of \r\nsubstitution the proviso was as under:- \r\n “Provided if such goods have been imported within two years of their expor","quote_sha256":"77226f579eae2a7a816507d4fba4f7be4cf056b6272beb96f9de009b881ad5d4","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-75dacf61c75f82f0d357","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act,1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":153124,"character_end":153155,"quote":"Substituted by Finance Act,1975","quote_sha256":"9cbe75214d7731c1e36ef49d6e802f64ebc1fecd056cfc81a5ee697141a0c776","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":152954,"character_end":153385,"quote":"ct, 2006. \r\n26. Added by the Finance Act, 2006. \r\n26a. For the word “fifteen” the word “fourteen” was substituted vide FA, 2007. \r\n THE CUSTOMS ACT,1969 \r\n \r\n50 \r\n \r\n27. Substituted by Finance Act,1975(L of 1975),S.7(2), Page 9 w.e.f.7th June,1975.At the time of \r\nsubstitution the proviso was as under:- \r\n “Provided if such goods have been imported within two years of their exportation  \r\n27a[(or within such further period not ","quote_sha256":"e793f236aefc671e114dfd3a4256099bc663a8527b6611a68e7cb021625d87a9","reader_fragment":"p-151560-153346-713d7f41545819c6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-151560-153346-713d7f41545819c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b09d26d9416cd348b49a","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":153627,"character_end":153660,"quote":"Inserted by the Finance Act, 1973","quote_sha256":"618dfa46d039b5b609ce914695a8a8c600fc1d4a2c63debdc66446feb08c7dd8","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":153457,"character_end":153890,"quote":"ave continued to be the property of the person by whom or on whose account they \r\nwere exported and have not undergone any processing since their exportation.”. \r\n  27a. Inserted by the Finance Act, 1973(L of 1973)  \r\n28. Substituted “Assistant Collector” by F.A,1996(IX of 1996) S.4(6).Page 476. \r\n29. Substituted by Finance Act,1973 (L of 1973, S.9(3), Page 531. At the time of substitution it was \r\nas under:- \r\n“(a) where at the ","quote_sha256":"fd3598c342222f90f28c17eb5fd4ca46625324df6bfaa2d442255fd158803dbc","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b94da3ee4c8a11b0c6f4","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act,1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":153760,"character_end":153791,"quote":"Substituted by Finance Act,1973","quote_sha256":"f0d4998ee1ff11e66265174b573de3c07f507a39c716188dccd0596e2e62c01d","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":153590,"character_end":154021,"quote":" since their exportation.”. \r\n  27a. Inserted by the Finance Act, 1973(L of 1973)  \r\n28. Substituted “Assistant Collector” by F.A,1996(IX of 1996) S.4(6).Page 476. \r\n29. Substituted by Finance Act,1973 (L of 1973, S.9(3), Page 531. At the time of substitution it was \r\nas under:- \r\n“(a) where at the time of exportation of such goods, drawback of any customs or Federal  \r\nExcise duty or any other tax levied by the 29a[Federal Gov","quote_sha256":"e62af9fe021a05f4631817e378ea9cd05401e5fec7d0a86e0675267e6650aac6","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf1b1918709a0b4d9427","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154232,"character_end":154255,"quote":"Finance Ordinance, 1972","quote_sha256":"47735366da8c4a76be0b0f16662b03dfbf1caa9222c2755ad16b26784768c478","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154062,"character_end":154485,"quote":"vied by the Provincial Government was allowed, on payment of customs -duty equal to the \r\namount of such drawback.”. \r\n29a. The words “Central Government” substituted by Finance Ordinance, 1972 (XXXI of \r\n1972 ), S.3, and Second Schedule S.1,   page 76.   \r\n29a. Inserted section 22A by the Finance Act, 2007. \r\n30 Omitted the comma and words “, Federal Excise duty  and sales tax” by Finance Ordinance, \r\n2002 (XXVII of 20","quote_sha256":"84a201d0f34b4438de4942ccad17000a63e548bd177c15f1494ab31e6ae8b7a9","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c5a6d639a582258851b9","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154353,"character_end":154370,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154183,"character_end":154600,"quote":"a. The words “Central Government” substituted by Finance Ordinance, 1972 (XXXI of \r\n1972 ), S.3, and Second Schedule S.1,   page 76.   \r\n29a. Inserted section 22A by the Finance Act, 2007. \r\n30 Omitted the comma and words “, Federal Excise duty  and sales tax” by Finance Ordinance, \r\n2002 (XXVII of 2002), S.4(3), page 223. \r\n  \r\n 31. Substituted by the Finance Act, 1998 (III of 1998), S.4(II), page 39 at the time ","quote_sha256":"4aa0ce5b71f53481ec1a5601cac6c042761351c7a919c4223638d5f1e5e25e8f","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-280a0078656bd7ae6405","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154447,"character_end":154472,"quote":"Finance Ordinance, \r\n2002","quote_sha256":"6a7d0c494e80ceb1f072ad39093342a9445c3205176c7ae0eec54b476e9e50e0","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154277,"character_end":154702,"quote":"3, and Second Schedule S.1,   page 76.   \r\n29a. Inserted section 22A by the Finance Act, 2007. \r\n30 Omitted the comma and words “, Federal Excise duty  and sales tax” by Finance Ordinance, \r\n2002 (XXVII of 2002), S.4(3), page 223. \r\n  \r\n 31. Substituted by the Finance Act, 1998 (III of 1998), S.4(II), page 39 at the time of substitution was \r\nas under:- \r\n “25. Value of imported and exported goods. - (1) The value of any ","quote_sha256":"bd3d5991228f8d78f871d5e1376c7c92434c134f66ceab05f49cb4229efa3565","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1c4d4cb0cf312093a024","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154519,"character_end":154555,"quote":"Substituted by the Finance Act, 1998","quote_sha256":"375f2dc1d09f69d59fdcd5ee1d461bdff5b096407a83e92669d211d5a0b3cd95","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":154349,"character_end":154785,"quote":"the Finance Act, 2007. \r\n30 Omitted the comma and words “, Federal Excise duty  and sales tax” by Finance Ordinance, \r\n2002 (XXVII of 2002), S.4(3), page 223. \r\n  \r\n 31. Substituted by the Finance Act, 1998 (III of 1998), S.4(II), page 39 at the time of substitution was \r\nas under:- \r\n “25. Value of imported and exported goods. - (1) The value of any imported goods shall be \r\ntaken to be the normal price, that is to say, the price w","quote_sha256":"5f0eaf2b171b3ccf543f4bc9cce26294db57f6400c2e8c1873f977f9ce29b0d2","reader_fragment":"p-153346-155118-ac7d72270ab905e4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-153346-155118-ac7d72270ab905e4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c524aadd634f58ba5814","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":157100,"character_end":157116,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-156905-158620-8af7114cc15fad2a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-156905-158620-8af7114cc15fad2a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":156930,"character_end":157346,"quote":" of export, the time when export of the goods commences. \r\n(5) The normal price of any exported goods shall be determined on the following \r\nassumptions, namely:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n51 \r\n \r\n(a) that the goods are treated as having been delivered to the buyer on board the \r\nconveyance in which they are to be exported; and \r\n(b) that the seller will bear all packing commission, transport, loading and all ","quote_sha256":"a8f67709a996e4680148cf9579e4da9058118afe7a42cbd5b86c4fb5c2b376b1","reader_fragment":"p-156905-158620-8af7114cc15fad2a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-156905-158620-8af7114cc15fad2a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6a336e208cd17a5512e7","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":159190,"character_end":159226,"quote":"Substituted by the Finance Act, 1999","quote_sha256":"bcb741a0a8e0d0c781e21922669fa8de27b3cc86119e315b51e3edd6473e13f1","reader_fragment":"p-158620-160378-d43fb4e740cfc2ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-158620-160378-d43fb4e740cfc2ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":159020,"character_end":159456,"quote":"f the other or both have a common interest in any business or \r\nproperty or some third person has an interest in the business or property of both of \r\nthem.”. \r\n \r\n 31a. Substituted by the Finance Act, 1999 (IV of 1999), S.10(3), page 758.  At the time of substitution \r\nsection 25 was as under:- \r\n  “25. Value of imported and exported goods. - (1) Subject to the provisions of this section \r\nand the rules, the value of any imported g","quote_sha256":"39810d22968eccc539e2da113af441e2fae08dd25d8a914e74dbc03f91d128ac","reader_fragment":"p-158620-160378-d43fb4e740cfc2ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-158620-160378-d43fb4e740cfc2ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9c3f4a4e628042343b35","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":160781,"character_end":160797,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-160378-162144-d17a0611d49da222","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-160378-162144-d17a0611d49da222","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":160611,"character_end":161027,"quote":"ly by the buyer free of \r\ncharge or at reduced cost for use in connection with the production \r\nand sale for export of the imported goods, to the extent that such \r\n THE CUSTOMS ACT,1969 \r\n \r\n52 \r\n \r\nvalue has not been included in the price actually paid or payable, \r\nshall also be added to such price – \r\n     (i) materials, components, parts and similar items \r\nincorporated in the imported goods; \r\n     (ii) too","quote_sha256":"e82b257ad09dfe3ab09b77fa239b3f3b9686d8c35d191654bc72b54b93f27fe5","reader_fragment":"p-160378-162144-d17a0611d49da222","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-160378-162144-d17a0611d49da222","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6bc507dcb0c2c31583c8","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":164084,"character_end":164100,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":163914,"character_end":164330,"quote":"bsequent resale, \r\nother disposal or use of the goods will accrue, either \r\ndirectly or indirectly, to the seller or any person \r\nassociated in business with him. \r\n THE CUSTOMS ACT,1969 \r\n \r\n53 \r\n \r\nExplanation II.- Two person shall be deemed to be associated in \r\nbusiness with one another if whether directly or indirectly, either of them has \r\nany interest in the business or property of the other or both have a","quote_sha256":"7472cc83a08c4d5d7ada53eb87c5d9b33949fe73deb1513075bec79a6c006512","reader_fragment":"p-162144-163933-4f8c2a09dbe4df20","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-162144-163933-4f8c2a09dbe4df20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-778fc58f12baf3f67ffc","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":164603,"character_end":164620,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":164433,"character_end":164850,"quote":"r property of both of them.”. \r\n \r\n31b. For the words “Determination of Customs value of goods” the words Value of imported and \r\nexported goods” were substituted by the Finance Act, 2007. \r\n 32. .Substituted  by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198. At the time of \r\nsubstitution sub-section (4) was as under:- \r\n “(4) Where, in relation to the goods being valued, the appropriate officer i","quote_sha256":"9635d53cba47877f21cb02eb690cab7a8555dbbe9b186ce83f8a5c5fcd314c39","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e50bc296eeb04d43e66a","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":164630,"character_end":164673,"quote":"Substituted  by the Finance Ordinance, 2000","quote_sha256":"09657b80e49a1835f8c8dcc8031919ac3ced4b5c8050d733a96c10bd20ff59a1","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":164460,"character_end":164903,"quote":"”. \r\n \r\n31b. For the words “Determination of Customs value of goods” the words Value of imported and \r\nexported goods” were substituted by the Finance Act, 2007. \r\n 32. .Substituted  by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198. At the time of \r\nsubstitution sub-section (4) was as under:- \r\n “(4) Where, in relation to the goods being valued, the appropriate officer is of the opinion \r\nthat the declared price at which t","quote_sha256":"ae63c3254ba42efc0d9bd4bfcd9ac807f9f370bf6871d4ba155ad8ef44f18f0c","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-38faebc03b18c1ee486c","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":165282,"character_end":165320,"quote":"Substituted by Finance Ordinance, 2000","quote_sha256":"0e021d945b307f8371f9ec5078f6761e09504af693c9255635e93e15d6b78d09","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":165112,"character_end":165550,"quote":"e.  If the importer fails to justify the price difference, the \r\ntransaction value shall be taken to be the one that cannot be determined under sub-section (1).”. \r\n 33. Substituted by Finance Ordinance, 2000.. \r\n 34 Inserted for the word “the” by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198. \r\n 35. Added by the Finance Ordinance, 2000 (XXI of 2000),S.4(3)(ii), page 199. \r\n 36. Substituted by the Finance Ordinance, 2","quote_sha256":"13eb73ff429d7464061d9bbfe1f33b0690ad04d092fa7b5c6a4bf24e96425ace","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-acc920ff1e181226a398","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":165364,"character_end":165387,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":165194,"character_end":165617,"quote":" shall be taken to be the one that cannot be determined under sub-section (1).”. \r\n 33. Substituted by Finance Ordinance, 2000.. \r\n 34 Inserted for the word “the” by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198. \r\n 35. Added by the Finance Ordinance, 2000 (XXI of 2000),S.4(3)(ii), page 199. \r\n 36. Substituted by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198.  At the time of \r\nsubstitut","quote_sha256":"a9506208f8e5ee4cb9940f613569172732f76e35f22a119e8478d24f6f60ba51","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eb14b1e883630de2bca5","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":165431,"character_end":165467,"quote":"Added by the Finance Ordinance, 2000","quote_sha256":"ea0c957729d73746c82f92bc1adf5f444c1e84dd4e9e33d66ecf5b27aa3ff68f","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":165261,"character_end":165697,"quote":"ection (1).”. \r\n 33. Substituted by Finance Ordinance, 2000.. \r\n 34 Inserted for the word “the” by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198. \r\n 35. Added by the Finance Ordinance, 2000 (XXI of 2000),S.4(3)(ii), page 199. \r\n 36. Substituted by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198.  At the time of \r\nsubstitution this sub-section (6) was as under:- \r\n  “(6) Transaction value of similar go","quote_sha256":"03f2fc3beb4f9ad8308f2abbb81579f3e37a2b3b9d633e0def5f0f4cc83542ed","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-15fd226a6d8490288bdd","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":165511,"character_end":165553,"quote":"Substituted by the Finance Ordinance, 2000","quote_sha256":"a6c63bc19b4c28f258220642340d72716010d60be16a23a9b1b46c1671b53967","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":165341,"character_end":165783,"quote":" the word “the” by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198. \r\n 35. Added by the Finance Ordinance, 2000 (XXI of 2000),S.4(3)(ii), page 199. \r\n 36. Substituted by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), page 198.  At the time of \r\nsubstitution this sub-section (6) was as under:- \r\n  “(6) Transaction value of similar goods.- If the customs value of the imported goods \r\ncannot be determined under the prov","quote_sha256":"38dc521b4ea7cfd65e1f940f312416f7acc945eadfa11f3c3de7f90dfa500767","reader_fragment":"p-163933-165659-4b06660a49f01897","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-163933-165659-4b06660a49f01897","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4d586816730604a76ffd","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166145,"character_end":166168,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":165975,"character_end":166398,"quote":"d, and the provisions of clauses (b), (c) and (d) of sub-section (5) \r\nshall mutatis mutandis also apply in respect of similar goods.”. \r\n 37 Added the word “and” by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I), p.198. \r\n 38. Sub-clause (iii) omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I)p.198. \r\n 38a. The words “under this Act” were  omitted by the Finance Act, 2007. \r\n38b. 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Sub-clause (iii) omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I)p.198. \r\n 38a. The words “under this Act” were  omitted by the Finance Act, 2007. \r\n38b. For the words “are required to” the words “may or may not” were substituted by the FA, 2007. \r\n 39. Omitted by Finan","quote_sha256":"726811ca7032cb3f9039168591e12aba87fa4568d03f537bc0490ad7ffe91178","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-865ff845ba0762daf4c3","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166352,"character_end":166369,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166182,"character_end":166599,"quote":", S.4(3)(I), p.198. \r\n 38. Sub-clause (iii) omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(3)(I)p.198. \r\n 38a. The words “under this Act” were  omitted by the Finance Act, 2007. \r\n38b. For the words “are required to” the words “may or may not” were substituted by the FA, 2007. \r\n 39. Omitted by Finance Act, 2005. \r\n 40.. Amended by the Finance Act, 2006. At the time of amendments the Explanation II was ","quote_sha256":"c344e004471e1c67a6af619a0998537e8a21ec893801696402c0b9756693fb2e","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-52656dce26a00128a9bf","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166478,"character_end":166506,"quote":"Omitted by Finance Act, 2005","quote_sha256":"0aa747682b31566887b997c126bf447d668dde1342a5778e108af13a4c88f1d7","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166308,"character_end":166736,"quote":"words “under this Act” were  omitted by the Finance Act, 2007. \r\n38b. For the words “are required to” the words “may or may not” were substituted by the FA, 2007. \r\n 39. Omitted by Finance Act, 2005. \r\n 40.. Amended by the Finance Act, 2006. At the time of amendments the Explanation II was as under:- \r\n  Explanation II.- For the purposes of this sub -section, the expression “prescribed time” shall \r\nmean the time when the bi","quote_sha256":"11444323379fc20fa1b2d2e980b4e410015cdfd11de1ad4f18f803b7dd4c9b6f","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4ee866aeb9a34b7eb5dc","source":"pk-code-a55ea36c33f4c4c3","title":"Amended by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166516,"character_end":166548,"quote":"Amended by the Finance Act, 2006","quote_sha256":"aff96269a2f8956702a4f3127b86fd28e5e513fbf9340b32c274790a694acce2","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166346,"character_end":166778,"quote":"y the Finance Act, 2007. \r\n38b. For the words “are required to” the words “may or may not” were substituted by the FA, 2007. \r\n 39. Omitted by Finance Act, 2005. \r\n 40.. Amended by the Finance Act, 2006. At the time of amendments the Explanation II was as under:- \r\n  Explanation II.- For the purposes of this sub -section, the expression “prescribed time” shall \r\nmean the time when the bill of export or goods declaration is deliv","quote_sha256":"7366b726078dc6f30f2b8d368761d84b712336d04c5883da37b50329dbc296de","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cdc989693fc78d3d9866","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167032,"character_end":167068,"quote":"Substituted by the Finance Act, 2007","quote_sha256":"27027f51379a6cb140b1d0037d7a9d2b4d8143155e13c08ede5773594e2f0008","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":166862,"character_end":167298,"quote":"ill of export or goods declaration] or in \r\nanticipation of the delivery of a bill of export or goods declaration, the time when export of the \r\ngoods commences. \r\n 40a. Substituted by the Finance Act, 2007. Before substitution the section 25A was as under:- \r\n \r\n41[25A.  Powers to determine the customs value.- (1) Notwithstanding the provisions contained \r\nin section 25, the Collector of Customs on his own motion, or the Director o","quote_sha256":"d09fb448fb850274117eaa3678165804147fdad2dd9879a3a5f7e94c50032279","reader_fragment":"p-165659-167412-8cd9465b53f6f67c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-165659-167412-8cd9465b53f6f67c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1961092352d2750bf68f","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167896,"character_end":167930,"quote":"Inserted  by the Finance Act, 2006","quote_sha256":"8fc38e490059b83a4b28e49a5ea6bb993653e5e8c1752e5bbb2b960830155120","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167726,"character_end":168160,"quote":"any conflict in the customs value determined under sub -section (1), the Director -\r\nGeneral of Customs Valuation shall determine the applicable customs value.] \r\n \r\n41. Inserted  by the Finance Act, 2006. \r\n  \r\n  42. Inserted by Finance Act, 1988 and Omitted by Finance Act, 2004 (II of 2004) , S.3(4), \r\npage 14. At the time of omission was as under:- \r\n  “25B. Determination of Value not covered by section 25. -   (1)  If the valu","quote_sha256":"682cb8d83b86b15e7c3fba9e0953fcc24a1585c8c1ff15d71b1081d32bc3c807","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-baa878588896ff7909bf","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 1988","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167944,"character_end":167973,"quote":"Inserted by Finance Act, 1988","quote_sha256":"0a9322ac2adecbea229c3b706fc85b6e0884cad758edcc7ae4eac45a93b0a0e3","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167774,"character_end":168203,"quote":"er sub -section (1), the Director -\r\nGeneral of Customs Valuation shall determine the applicable customs value.] \r\n \r\n41. Inserted  by the Finance Act, 2006. \r\n  \r\n  42. Inserted by Finance Act, 1988 and Omitted by Finance Act, 2004 (II of 2004) , S.3(4), \r\npage 14. At the time of omission was as under:- \r\n  “25B. Determination of Value not covered by section 25. -   (1)  If the value of the \r\nimported goods cannot be determi","quote_sha256":"c682fe1a22dd4458b6cee2f9c68a1714a6a22cab0d1334198b9b581eda7f6825","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d8955ce1377542de78c2","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167978,"character_end":168006,"quote":"Omitted by Finance Act, 2004","quote_sha256":"fd3fa4e8080362651f30700c61e9f3308dfbbec03e5dee45cbd5d7ddc3276070","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":167808,"character_end":168236,"quote":"-\r\nGeneral of Customs Valuation shall determine the applicable customs value.] \r\n \r\n41. Inserted  by the Finance Act, 2006. \r\n  \r\n  42. Inserted by Finance Act, 1988 and Omitted by Finance Act, 2004 (II of 2004) , S.3(4), \r\npage 14. At the time of omission was as under:- \r\n  “25B. Determination of Value not covered by section 25. -   (1)  If the value of the \r\nimported goods cannot be determined under section 25, the value, ","quote_sha256":"09240c3fac1956f9580a5f8eec2622172d45cdee82c1588881369cf7ae8204ac","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-999a01e42c81573cc825","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":168413,"character_end":168429,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":168243,"character_end":168659,"quote":" to the rules, shall be \r\nthe transaction value of identical goods sold for export to Pakistan and exported at or about the \r\nsame time as the goods being valued. \r\n THE CUSTOMS ACT,1969 \r\n \r\n54 \r\n \r\n  (2) If the value of the imported goods cannot be determined under sub -section (1), the \r\nvalue, subject to the rules, shall be the transaction value of similar goods sold for export to \r\nPakistan and exported at o","quote_sha256":"01f1221d9c8965d9137181e16c085fe2ca84692fc9bb238d9018d439487e9bac","reader_fragment":"p-167412-169209-27609a8b1a6fba63","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-167412-169209-27609a8b1a6fba63","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bcdf9cd6cdbd19f3e6a3","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":170622,"character_end":170651,"quote":"Inserted by Finance Act, 1979","quote_sha256":"20ace95bf75381eadafc64a0d02ba3d2b4156ab6f8fcfc220a77bdf325161e0f","reader_fragment":"p-169209-170956-5a189a5f89447976","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-169209-170956-5a189a5f89447976","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":170452,"character_end":170881,"quote":" in section 25 and on the basis of data available with the Controller \r\nof Customs Valuation, due regard being given to the circumstances surrounding the sale.] \r\n \r\n43. Inserted by Finance Act, 1979 and amended by the Finance Act, 2006. At the time of amendments \r\nthe existing Section 25C was as under:- \r\n“25A. Power to takeover the imported goods. -  (1) If any person makes an offer in writing to \r\nbuy the imported goods so","quote_sha256":"62e8a32149ae89ae4719ac0ca3103241ec265f572199e27bfe7974c97c169859","reader_fragment":"p-169209-170956-5a189a5f89447976","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-169209-170956-5a189a5f89447976","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9a82964f742bb1ae9fef","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":170671,"character_end":170688,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-169209-170956-5a189a5f89447976","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-169209-170956-5a189a5f89447976","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":170501,"character_end":170918,"quote":" with the Controller \r\nof Customs Valuation, due regard being given to the circumstances surrounding the sale.] \r\n \r\n43. Inserted by Finance Act, 1979 and amended by the Finance Act, 2006. At the time of amendments \r\nthe existing Section 25C was as under:- \r\n“25A. Power to takeover the imported goods. -  (1) If any person makes an offer in writing to \r\nbuy the imported goods sought to be cleared at value declared ","quote_sha256":"4ec0739681093cdb8c7c3baf0b55403b5c8d58c35491e0405b1b1573f04dfecf","reader_fragment":"p-169209-170956-5a189a5f89447976","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-169209-170956-5a189a5f89447976","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2b3225c558b393d81fd1","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":172971,"character_end":173007,"quote":"Substituted by the Finance Act, 2006","quote_sha256":"f20a2be05d2eb23334ab54529a822a503c5bc941ed7e0249a70fb86cbf9dfd5f","reader_fragment":"p-172689-174481-db66d2a0e113f05e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-172689-174481-db66d2a0e113f05e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":172801,"character_end":173237,"quote":"shall be fore -feted in favour of the Federal Government and imported goods shall be \r\nreleased to the importer as per customs value determined under section 25.” \r\n 44. Substituted by the Finance Act, 2006. \r\n 44a. Section 25D inserted by the Finance Act, 2007. \r\n45. Substituted by the Finance Act, 2006. At the time of substitution the section 26 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n55 \r\n \r\n  “26. Power to require informatio","quote_sha256":"c79ced639c313938f2d30edcec2e7037794d161b64e6c1492cccc98ca11147cf","reader_fragment":"p-172689-174481-db66d2a0e113f05e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-172689-174481-db66d2a0e113f05e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7e82a6a532cf82fc509d","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":173045,"character_end":173062,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-172689-174481-db66d2a0e113f05e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-172689-174481-db66d2a0e113f05e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":172875,"character_end":173292,"quote":"s shall be \r\nreleased to the importer as per customs value determined under section 25.” \r\n 44. Substituted by the Finance Act, 2006. \r\n 44a. Section 25D inserted by the Finance Act, 2007. \r\n45. Substituted by the Finance Act, 2006. At the time of substitution the section 26 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n55 \r\n \r\n  “26. Power to require information to be furnished. -  An appropriate officer may, by \r\n","quote_sha256":"fd9055a5b62694da4467517afe6148fc6edd654ec0b96b9eb5619ad3841ffea4","reader_fragment":"p-172689-174481-db66d2a0e113f05e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-172689-174481-db66d2a0e113f05e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-369f85b606e9d5e55bb1","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":173070,"character_end":173106,"quote":"Substituted by the Finance Act, 2006","quote_sha256":"f20a2be05d2eb23334ab54529a822a503c5bc941ed7e0249a70fb86cbf9dfd5f","reader_fragment":"p-172689-174481-db66d2a0e113f05e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-172689-174481-db66d2a0e113f05e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":172900,"character_end":173336,"quote":"the importer as per customs value determined under section 25.” \r\n 44. Substituted by the Finance Act, 2006. \r\n 44a. Section 25D inserted by the Finance Act, 2007. \r\n45. Substituted by the Finance Act, 2006. At the time of substitution the section 26 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n55 \r\n \r\n  “26. Power to require information to be furnished. -  An appropriate officer may, by \r\na requisition in writing, require any person","quote_sha256":"8a3aa3a6a2395614a448eb75969fb4f53af597eb868c0170b1b285372f20af01","reader_fragment":"p-172689-174481-db66d2a0e113f05e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-172689-174481-db66d2a0e113f05e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c2dbbd5caf440a7e02a6","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":173173,"character_end":173189,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-172689-174481-db66d2a0e113f05e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-172689-174481-db66d2a0e113f05e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":173003,"character_end":173419,"quote":"2006. \r\n 44a. Section 25D inserted by the Finance Act, 2007. \r\n45. Substituted by the Finance Act, 2006. At the time of substitution the section 26 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n55 \r\n \r\n  “26. Power to require information to be furnished. -  An appropriate officer may, by \r\na requisition in writing, require any person concerned with the importation, exportation, \r\npurchase, sale, transport, storage ","quote_sha256":"dc15a09bb081940d6d558705f690883373fd6c5fe8f34a782d5452e620ca9e4c","reader_fragment":"p-172689-174481-db66d2a0e113f05e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-172689-174481-db66d2a0e113f05e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a2b4172cbb14625c8f48","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":174080,"character_end":174109,"quote":"Inserted by Finance Act, 2006","quote_sha256":"0fce727f0ee348efbf7729168111cf4fc30030d8a947eefe81454469a72634e0","reader_fragment":"p-172689-174481-db66d2a0e113f05e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-172689-174481-db66d2a0e113f05e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":173910,"character_end":174339,"quote":"ct and take extracts from or make copies of any invoice, \r\nbill of lading, book of account or other book or document of whatever  nature relating to the \r\ngoods.”  \r\n46. Inserted by Finance Act, 2006. \r\n47. Substituted by Finance Act, 1986 \r\n48. inserted by Finance Act, 2006. \r\n49. By Finance Act, 2006, the words “ or Deputy Collector” were omitted.. \r\n50. 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By the Finance Act, 2006 the words “bill of entry or bill of export or” ","quote_sha256":"1564db64d3ca6239e26003ba2d266f06cb910f9b7a42604ce10fde71f5e6d528","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ac8d93e14008353cf8b2","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":174769,"character_end":174802,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":174599,"character_end":175032,"quote":" Inserted by the Finance Act, 2003 (I of 2003), S.5(7)(a), page 22. \r\n 55A. 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Substituted by the Finance Act, 2003. \r","quote_sha256":"1b9fc0fb8f6515ff65379bfe2c934f235798c774b194cd266f969ab8ae20c7d9","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f7c294d4e57af3eb6098","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":174949,"character_end":174978,"quote":"Inserted by Finance Act, 2006","quote_sha256":"0fce727f0ee348efbf7729168111cf4fc30030d8a947eefe81454469a72634e0","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":174779,"character_end":175208,"quote":"y the Finance Act, 2003 (I of 2003), S.5(7)(b)(I) and (ii),, page 22. \r\n 56A. By the Finance Act, 2006 the words “bill of entry or bill of export or” was omitted. \r\n 57. Inserted by Finance Act, 2006.  \r\n 58. Substituted by Finance Act, 1972, Finance Act, 1998, and Finance Act, 1999.  \r\n 59. Substituted by the Finance Act, 2003. \r\n59A.. Omitted the words “bill of entry or” by the Finance Act, 2006. \r\n59B. Inserted by the Fina","quote_sha256":"ddd8e29a8568a3b876165a5a82b8d327a34da4df2114c846c4bb67525b4f51e8","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d7b2ff6f50a2e8b51c01","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":174988,"character_end":175020,"quote":"Substituted by Finance Act, 1972","quote_sha256":"d8e07186f5475b545d434722882eda45821b4e4a76750ac756a54759f565025d","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":174818,"character_end":175250,"quote":"5(7)(b)(I) and (ii),, page 22. \r\n 56A. 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Second proviso added ","quote_sha256":"e7fcd85b511ba36807d35ba168e60b3afa0b7d1a0ef215479e1aadc68b21818c","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e7e9d85c060eeb0e95bc","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175022,"character_end":175039,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":174852,"character_end":175269,"quote":"56A. By the Finance Act, 2006 the words “bill of entry or bill of export or” was omitted. \r\n 57. Inserted by Finance Act, 2006.  \r\n 58. Substituted by Finance Act, 1972, Finance Act, 1998, and Finance Act, 1999.  \r\n 59. Substituted by the Finance Act, 2003. \r\n59A.. Omitted the words “bill of entry or” by the Finance Act, 2006. \r\n59B. Inserted by the Finance Act, 2002. \r\n60. Second proviso added by the Finance Act,","quote_sha256":"84efc7e987f44b6458b27b9d88a71949df8709042217634c497f7eac43305137","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b7183ec60f69b8f96dbb","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175045,"character_end":175062,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":174875,"character_end":175292,"quote":", 2006 the words “bill of entry or bill of export or” was omitted. \r\n 57. 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Inserted by Finance Act, 2006.  \r\n 58. Substituted by Finance Act, 1972, Finance Act, 1998, and Finance Act, 1999.  \r\n 59. Substituted by the Finance Act, 2003. \r\n59A.. Omitted the words “bill of entry or” by the Finance Act, 2006. \r\n59B. Inserted by the Finance Act, 2002. \r\n60. Second proviso added by the Finance Act, 1979. \r\n 61. 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Substituted by the Finance Act, 2003. \r\n59A.. Omitted the words “bill of entry or” by the Finance Act, 2006. \r\n59B. Inserted by the Finance Act, 2002. \r\n60. Second proviso added by the Finance Act, 1979. \r\n 61. Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n62. Added by the Finance Act, 1992 (VII ","quote_sha256":"06fbc79b8be9a08fc790239a1881d6059fc573f02c7e4fe374d6edd169ce0b77","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-41913236c11f8c13dac7","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175188,"character_end":175221,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175018,"character_end":175451,"quote":"72, Finance Act, 1998, and Finance Act, 1999.  \r\n 59. Substituted by the Finance Act, 2003. \r\n59A.. Omitted the words “bill of entry or” by the Finance Act, 2006. \r\n59B. Inserted by the Finance Act, 2002. \r\n60. Second proviso added by the Finance Act, 1979. \r\n 61. Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n62. Added by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n63. 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Omitted the words “bill of entry or” by the Finance Act, 2006. \r\n59B. Inserted by the Finance Act, 2002. \r\n60. Second proviso added by the Finance Act, 1979. \r\n 61. Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n62. Added by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n63. Inserted by Finance Act, 2003. \r\n64. Semi colon and the word ","quote_sha256":"774e82f13d3a1b6b49a4f734744b09bc7ee0926e9cda60678fc87d3ddb5e257e","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bf6993ba0f85e4ffb2ea","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1992","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175316,"character_end":175333,"quote":"Finance Act, 1992","quote_sha256":"175fd3309edad0bcb1d0e032498b8bee5576ebcdd0a0376b749d545684b0fbdd","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175146,"character_end":175563,"quote":"ntry or” by the Finance Act, 2006. \r\n59B. Inserted by the Finance Act, 2002. \r\n60. Second proviso added by the Finance Act, 1979. \r\n 61. Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n62. Added by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n63. Inserted by Finance Act, 2003. \r\n64. Semi colon and the word “and” omitted by the Finance Act, 2005. \r\n65. Clause (c ) o","quote_sha256":"9c168d6289444479e90f91ee0f7d030d887a7da5e64639cc824f444747dea7bf","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7fd021fd60dd3060e51b","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1992","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175373,"character_end":175403,"quote":"Added by the Finance Act, 1992","quote_sha256":"4bc2ec66268f2d3eba0d61702e504a428fd23ff82b06a3c5ede86b456a2c430b","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175203,"character_end":175633,"quote":" Finance Act, 2002. \r\n60. Second proviso added by the Finance Act, 1979. \r\n 61. Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n62. Added by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n63. Inserted by Finance Act, 2003. \r\n64. Semi colon and the word “and” omitted by the Finance Act, 2005. \r\n65. Clause (c ) omitted by the Finance Act2005. \r\n66A. By Finance Act, 2006, the words ","quote_sha256":"d3bf798635aec1ba610d5914a80b23f691003218107581dea0b53dcd0ef8c140","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6604d5167f8e6725d8b2","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175443,"character_end":175472,"quote":"Inserted by Finance Act, 2003","quote_sha256":"b4ec5da24838cf63c843fb97735808a1d3db9fb54794330e167c77d80ceb72e9","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175273,"character_end":175702,"quote":"9. \r\n 61. Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n62. Added by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n63. Inserted by Finance Act, 2003. \r\n64. Semi colon and the word “and” omitted by the Finance Act, 2005. \r\n65. Clause (c ) omitted by the Finance Act2005. \r\n66A. By Finance Act, 2006, the words ”export duty” were substituted.. \r\n66B. Substituted for full stop by ","quote_sha256":"790223f5ec62a06821083741570a3afb7cea449620cacba017ddec3e4b206652","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-94b50ceb13729025ffca","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175525,"character_end":175542,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175355,"character_end":175772,"quote":", page 114. \r\n62. Added by the Finance Act, 1992 (VII of 1992), S.6(3), page 114. \r\n63. Inserted by Finance Act, 2003. \r\n64. Semi colon and the word “and” omitted by the Finance Act, 2005. \r\n65. Clause (c ) omitted by the Finance Act2005. \r\n66A. By Finance Act, 2006, the words ”export duty” were substituted.. \r\n66B. Substituted for full stop by Finance Act 1992. \r\n67. Added by Finance Act, 1992. \r\n68. 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Subst","quote_sha256":"4b17eb4af227696918df6a199da961372585f8fee51f711711f0ba2ff6e68731","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-226532acfb1180321714","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,1985","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175943,"character_end":175959,"quote":"Finance Act,1985","quote_sha256":"b51808efa27fbc864fdbd1db70d7db3e5194a01b284f3f827c28bcaf417cd7af","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":175773,"character_end":176189,"quote":"he Finance Act, 1988. \r\n69. 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Substituted by Finance Act, 2003. \r\n72. Substituted by the Federal Laws(Remission and Declaration) Ordinance,1981. \r\n73. Substituted for the word ”three” by the Finance Ordinance, 2000. \r\n74. Substituted by the Finance Ordinance, 2000. \r\n75. Substituted full stop by the Finance Act, 2005. \r\n76. Added by the Finance Act,2005. \r\n77. Inserted by the Finance Ordinance, 2000. \r\n78. Substituted full stop by the Finan","quote_sha256":"9294e48c9d05425687e168936dc9d6db509ddc691898fff8ed7ec788de325f55","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1f5db12b90cd1366e11b","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176322,"character_end":176364,"quote":"Substituted by the Finance Ordinance, 2000","quote_sha256":"a6c63bc19b4c28f258220642340d72716010d60be16a23a9b1b46c1671b53967","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176152,"character_end":176594,"quote":" Act, 2003. \r\n72. Substituted by the Federal Laws(Remission and Declaration) Ordinance,1981. \r\n73. Substituted for the word ”three” by the Finance Ordinance, 2000. \r\n74. Substituted by the Finance Ordinance, 2000. \r\n75. Substituted full stop by the Finance Act, 2005. \r\n76. Added by the Finance Act,2005. \r\n77. Inserted by the Finance Ordinance, 2000. \r\n78. Substituted full stop by the Finance Act, 2005. \r\n79. 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Substituted for the word ”three” by the Finance Ordinance, 2000. \r\n74. Substituted by the Finance Ordinance, 2000. \r\n75. Substituted full stop by the Finance Act, 2005. \r\n76. Added by the Finance Act,2005. \r\n77. Inserted by the Finance Ordinance, 2000. \r\n78. Substituted full stop by the Finance Act, 2005. \r\n79. Added by the Finance Act, 2005. \r\n80. Substituted the words “ the amount of duty pay","quote_sha256":"da05b7d95251f8f9ccdfb491ca9c71f7b0786448ccada1be923415878f6e76b9","reader_fragment":"p-174481-176247-87c31fadc16674d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-174481-176247-87c31fadc16674d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4fba3d6210797d57057f","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act,2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176426,"character_end":176455,"quote":"Added by the Finance Act,2005","quote_sha256":"90fdbf09d4c7d9b4738562854dfe5b71a4761e1e44d3c36ef3afb52271d68f4a","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176256,"character_end":176685,"quote":"ituted for the word ”three” by the Finance Ordinance, 2000. \r\n74. Substituted by the Finance Ordinance, 2000. \r\n75. Substituted full stop by the Finance Act, 2005. \r\n76. Added by the Finance Act,2005. \r\n77. Inserted by the Finance Ordinance, 2000. \r\n78. Substituted full stop by the Finance Act, 2005. \r\n79. Added by the Finance Act, 2005. \r\n80. Substituted the words “ the amount of duty payable by him” by the FA, 2006. \r\n81. 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Substituted full stop by the Finance Act, 2005. \r\n76. Added by the Finance Act,2005. \r\n77. Inserted by the Finance Ordinance, 2000. \r\n78. Substituted full stop by the Finance Act, 2005. \r\n79. Added by the Finance Act, 2005. \r\n80. Substituted the words “ the amount of duty payable by him” by the FA, 2006. \r\n81. Inserted by the Finance Act, 2004. \r\n82. Substituted for the word “bill of entry or bill of export or”","quote_sha256":"09c2de7bb02f99e4f9d24cf81ee4eb65c3bb5d8764e59fbd8795f1e91681306f","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d3433df01d0e48c14fee","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176564,"character_end":176594,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176394,"character_end":176824,"quote":"by the Finance Act, 2005. \r\n76. Added by the Finance Act,2005. \r\n77. Inserted by the Finance Ordinance, 2000. \r\n78. Substituted full stop by the Finance Act, 2005. \r\n79. Added by the Finance Act, 2005. \r\n80. Substituted the words “ the amount of duty payable by him” by the FA, 2006. \r\n81. Inserted by the Finance Act, 2004. \r\n82. Substituted for the word “bill of entry or bill of export or” by the FA, 2006. \r\n83. 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Added by the Finance Act, 2005. \r\n80. Substituted the words “ the amount of duty payable by him” by the FA, 2006. \r\n81. Inserted by the Finance Act, 2004. \r\n82. Substituted for the word “bill of entry or bill of export or” by the FA, 2006. \r\n83. Inserted by the Finance Act, 2005. \r\n THE CUSTOMS ACT,1969 \r\n \r\n56 \r\n \r\n84. Substituted by the Finance Act, 2005. \r\n85. 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Inserted by the Finance Act, 2004. \r\n82. Substituted for the word “bill of entry or bill of export or” by the FA, 2006. \r\n83. Inserted by the Finance Act, 2005. \r\n THE CUSTOMS ACT,1969 \r\n \r\n56 \r\n \r\n84. Substituted by the Finance Act, 2005. \r\n85. Substituted for the words “Assistant Collector” by the FA, 1996. \r\n86. Omitted by Finance Act,2008(I of 2008) (Page-45) \r\n87. The word “Fourtee","quote_sha256":"9f1c325163647a6a34074eff70c69f3575403dafa0605ad2475cd88c034e58ff","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-27b2febcd1caacbc9da4","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176852,"character_end":176868,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176682,"character_end":177098,"quote":". Inserted by the Finance Act, 2004. \r\n82. Substituted for the word “bill of entry or bill of export or” by the FA, 2006. \r\n83. Inserted by the Finance Act, 2005. \r\n THE CUSTOMS ACT,1969 \r\n \r\n56 \r\n \r\n84. Substituted by the Finance Act, 2005. \r\n85. Substituted for the words “Assistant Collector” by the FA, 1996. \r\n86. Omitted by Finance Act,2008(I of 2008) (Page-45) \r\n87. The word “Fourteen” substituted with word ","quote_sha256":"6434341685c94948f7fcb2a644641f921bbd6068e83630605ebdbc17b094da8c","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dd2d10ddf022638ca2b2","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176886,"character_end":176922,"quote":"Substituted by the Finance Act, 2005","quote_sha256":"2e44afb7a6cb9d0f1b7f2d732cdf170b1f964126dbbf120cb00c98de3216475b","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176716,"character_end":177152,"quote":"4. \r\n82. Substituted for the word “bill of entry or bill of export or” by the FA, 2006. \r\n83. Inserted by the Finance Act, 2005. \r\n THE CUSTOMS ACT,1969 \r\n \r\n56 \r\n \r\n84. Substituted by the Finance Act, 2005. \r\n85. Substituted for the words “Assistant Collector” by the FA, 1996. \r\n86. Omitted by Finance Act,2008(I of 2008) (Page-45) \r\n87. The word “Fourteen” substituted with word “KIBOR plus three” by Finance Act,2009. \r\n88. Inserted","quote_sha256":"1b63ea2408c67793540fe9f1834e8d330635c9471cac60c9ad8acf47d5597917","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f131f0cdec4b5ab206ce","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act,2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":177001,"character_end":177028,"quote":"Omitted by Finance Act,2008","quote_sha256":"f0a7d3e7d9f70d3e1544a95f5ef3d0232d749dc88de820107f4a61dae61f391a","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176831,"character_end":177258,"quote":"ce Act, 2005. \r\n THE CUSTOMS ACT,1969 \r\n \r\n56 \r\n \r\n84. Substituted by the Finance Act, 2005. \r\n85. Substituted for the words “Assistant Collector” by the FA, 1996. \r\n86. Omitted by Finance Act,2008(I of 2008) (Page-45) \r\n87. The word “Fourteen” substituted with word “KIBOR plus three” by Finance Act,2009. \r\n88. Inserted by Finance Act,2009. \r\n89. Inserted by Finance Act,2009.. \r\n90. The word “or” and sub-clause (c)  added b","quote_sha256":"1a0e27c8ebf3e278a7f1c630b3a097d19c873b5dc5ec5be3642fafa0039189dd","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7ea6d27db8b199fc31af","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":177120,"character_end":177136,"quote":"Finance Act,2009","quote_sha256":"9bed4c823191d2eb1e6d5fb66a2bfe4b712548447d944aafe1ef7972389bf9b0","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176950,"character_end":177366,"quote":"words “Assistant Collector” by the FA, 1996. \r\n86. Omitted by Finance Act,2008(I of 2008) (Page-45) \r\n87. The word “Fourteen” substituted with word “KIBOR plus three” by Finance Act,2009. \r\n88. Inserted by Finance Act,2009. \r\n89. Inserted by Finance Act,2009.. \r\n90. The word “or” and sub-clause (c)  added by Finance Act,2009. \r\n91. The full stop substituted with  colon and thereafter a new proviso added by Financ","quote_sha256":"7efba4ba35898c2b257908821f146c5954c6da1c897fb67904008bb09f8eaa55","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6180d336c3eaa0f0cd4d","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":177144,"character_end":177172,"quote":"Inserted by Finance Act,2009","quote_sha256":"07edf374f6ab2c6467bbe211bde57eae0104edfa5564af5edc9acd857e094179","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":176974,"character_end":177402,"quote":"or” by the FA, 1996. \r\n86. Omitted by Finance Act,2008(I of 2008) (Page-45) \r\n87. The word “Fourteen” substituted with word “KIBOR plus three” by Finance Act,2009. \r\n88. Inserted by Finance Act,2009. \r\n89. Inserted by Finance Act,2009.. \r\n90. The word “or” and sub-clause (c)  added by Finance Act,2009. \r\n91. The full stop substituted with  colon and thereafter a new proviso added by Finance Act,2009. \r\n92. The words” export ","quote_sha256":"db0e10e7c963fa1499448067dee7215e8e57a7c980969198e4085fdbab0da0ff","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c36ff9d47c2ff30a19ed","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":177180,"character_end":177208,"quote":"Inserted by Finance Act,2009","quote_sha256":"07edf374f6ab2c6467bbe211bde57eae0104edfa5564af5edc9acd857e094179","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":177010,"character_end":177438,"quote":"y Finance Act,2008(I of 2008) (Page-45) \r\n87. The word “Fourteen” substituted with word “KIBOR plus three” by Finance Act,2009. \r\n88. Inserted by Finance Act,2009. \r\n89. Inserted by Finance Act,2009.. \r\n90. The word “or” and sub-clause (c)  added by Finance Act,2009. \r\n91. The full stop substituted with  colon and thereafter a new proviso added by Finance Act,2009. \r\n92. The words” export duty which may be chargeable” substi","quote_sha256":"83a0aa0651c7572ff1820fb784b837f1b1a88ff3189dbacf4b10b4cca8cc2e2e","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4d11e0b7e90a8840ad50","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":177260,"character_end":177276,"quote":"Finance Act,2009","quote_sha256":"9bed4c823191d2eb1e6d5fb66a2bfe4b712548447d944aafe1ef7972389bf9b0","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":177090,"character_end":177506,"quote":"th word “KIBOR plus three” by Finance Act,2009. \r\n88. Inserted by Finance Act,2009. \r\n89. Inserted by Finance Act,2009.. \r\n90. The word “or” and sub-clause (c)  added by Finance Act,2009. \r\n91. The full stop substituted with  colon and thereafter a new proviso added by Finance Act,2009. \r\n92. The words” export duty which may be chargeable” substituted by Finance Act,2010. \r\n93. Added by Finance Act,2010. \r\n94. 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The full stop substituted with  colon and thereafter a new proviso added by Finance Act,2009. \r\n92. The words” export duty which may be chargeable” substituted by Finance Act,2010. \r\n93. Added by Finance Act,2010. \r\n94. Substituted by Finance Act,2010. At the time of substitution the section 25D was as under:- \r\n“25D. 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The words” export duty which may be chargeable” substituted by Finance Act,2010. \r\n93. Added by Finance Act,2010. \r\n94. Substituted by Finance Act,2010. At the time of substitution the section 25D was as under:- \r\n“25D. 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The words” export duty which may be chargeable” substituted by Finance Act,2010. \r\n93. Added by Finance Act,2010. \r\n94. Substituted by Finance Act,2010. At the time of substitution the section 25D was as under:- \r\n“25D. 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Substituted by Finance Act,2010. At the time of substitution the section 27A was as under:-\r\n  \r\n“27A. Allowing denaturing or mutilation of goods.- At the request of the owner, 53 [ to \r\nbe made before the filing of goods declaration, ] the denaturing or mutila","quote_sha256":"a1bacc22ce96fbf750c1e51e046974b6274f43a164aeff592d155bc0a4763935","reader_fragment":"p-176247-178045-058eecf208757779","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-176247-178045-058eecf208757779","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5964742f92356b906fdf","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178626,"character_end":178654,"quote":"Inserted by Finance Act,2010","quote_sha256":"abe7bf6f8c61a6ba96b7f95e777b8d365079c5697d7574c4c95a017ac3614ab4","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178456,"character_end":178884,"quote":"r scrapped they shall be chargeable to duty at such rate as \r\nmay be  applicable if the goods had been imported in the denatured or mutilated form or as \r\nscrap”.  \r\n96. Inserted by Finance Act,2010. \r\n97. Inserted by Finance Act,2010. \r\n98. Inserted by Finance Act, 2011 \r\n99. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n100. The word “three” substituted by Finance Act,2011 \r\n101. Inserted by Finance Act, 2","quote_sha256":"68c90d31a91e11364cfd9097cda0448af7e6c801e322199c9254ba6af77745c0","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8bfe4f6c9ae4e9300859","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178662,"character_end":178690,"quote":"Inserted by Finance Act,2010","quote_sha256":"abe7bf6f8c61a6ba96b7f95e777b8d365079c5697d7574c4c95a017ac3614ab4","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178492,"character_end":178920,"quote":"to duty at such rate as \r\nmay be  applicable if the goods had been imported in the denatured or mutilated form or as \r\nscrap”.  \r\n96. Inserted by Finance Act,2010. \r\n97. Inserted by Finance Act,2010. \r\n98. Inserted by Finance Act, 2011 \r\n99. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n100. The word “three” substituted by Finance Act,2011 \r\n101. Inserted by Finance Act, 2011 \r\n102. 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Inserted by Finance Act,2010. \r\n97. Inserted by Finance Act,2010. \r\n98. Inserted by Finance Act, 2011 \r\n99. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n100. The word “three” substituted by Finance Act,2011 \r\n101. Inserted by Finance Act, 2011 \r\n102. 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Inserted by Finance Act,2010. \r\n97. Inserted by Finance Act,2010. \r\n98. Inserted by Finance Act, 2011 \r\n99. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n100. The word “three” substituted by Finance Act,2011 \r\n101. Inserted by Finance Act, 2011 \r\n102. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n103. Inserted by the Finance Act, 2012. \r\n104. Inserted by Financ","quote_sha256":"ea88e93111ed821a2221bb17956100d8ed0f5dc6fb509807ce90855656314832","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-882132b537196a615431","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178834,"character_end":178850,"quote":"Finance Act,2011","quote_sha256":"d28dfd02252bd784e3ddf9e8cfbffc4a3072b1f49e4ceac67c98f1d48534b35b","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178664,"character_end":179080,"quote":"serted by Finance Act,2010. \r\n98. Inserted by Finance Act, 2011 \r\n99. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n100. The word “three” substituted by Finance Act,2011 \r\n101. Inserted by Finance Act, 2011 \r\n102. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n103. Inserted by the Finance Act, 2012. \r\n104. Inserted by Finance Act, 2013 \r\n105. Substituted by F.A, 2014 \r\n106. Substi","quote_sha256":"b7fd487b33227ceadaa2fdb869ef31b4444ffeeff17d52b5b3e698f87fcd1f76","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0bfe02d72fed880e5abc","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178858,"character_end":178887,"quote":"Inserted by Finance Act, 2011","quote_sha256":"0cd3428a9f3f44ccabeed6be17edb37b2e7999bfdbe4be476cbec5461886ae1a","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178688,"character_end":179117,"quote":"10. \r\n98. Inserted by Finance Act, 2011 \r\n99. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n100. The word “three” substituted by Finance Act,2011 \r\n101. Inserted by Finance Act, 2011 \r\n102. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n103. Inserted by the Finance Act, 2012. \r\n104. Inserted by Finance Act, 2013 \r\n105. Substituted by F.A, 2014 \r\n106. Substituted for the words and figures “the ","quote_sha256":"bba087dc1d7101770d9b851a08eb4e1e955a7b7b50fa5d93d4fd031e72648111","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9830f1a00352e33de634","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178938,"character_end":178954,"quote":"Finance Act,2011","quote_sha256":"d28dfd02252bd784e3ddf9e8cfbffc4a3072b1f49e4ceac67c98f1d48534b35b","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178768,"character_end":179184,"quote":"itted by Finance Act,2011. \r\n100. The word “three” substituted by Finance Act,2011 \r\n101. Inserted by Finance Act, 2011 \r\n102. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n103. Inserted by the Finance Act, 2012. \r\n104. Inserted by Finance Act, 2013 \r\n105. Substituted by F.A, 2014 \r\n106. Substituted for the words and figures “the Central Excises and Salt Act,1944 (I of 1944)”  by \r\nFinance Act, 2","quote_sha256":"906e9c94799a924dbab0f1dbc70e7e047d599f870bc5fe7a9edd7bbffcf95f70","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-32e0836b1ccaebd404dd","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178963,"character_end":178996,"quote":"Inserted by the Finance Act, 2012","quote_sha256":"c350cf23b209237aba4d922fcb9502cc214f9d74948a55c17b275ae0bd14faa5","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178793,"character_end":179226,"quote":". \r\n100. The word “three” substituted by Finance Act,2011 \r\n101. Inserted by Finance Act, 2011 \r\n102. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n103. Inserted by the Finance Act, 2012. \r\n104. Inserted by Finance Act, 2013 \r\n105. Substituted by F.A, 2014 \r\n106. Substituted for the words and figures “the Central Excises and Salt Act,1944 (I of 1944)”  by \r\nFinance Act, 2014 \r\n107. Ommited by F.A, 2014 “At the ti","quote_sha256":"dd55001c4fa7b3e48dcaac5311a3925b9594573a52c7e4db07de8d8c5140e3aa","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fe471faa760fc71c7304","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":179005,"character_end":179034,"quote":"Inserted by Finance Act, 2013","quote_sha256":"b9358748c29dba1b890d5e5a6cab375575843bb920e4d6757208a162e1024413","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178835,"character_end":179264,"quote":"inance Act,2011 \r\n101. Inserted by Finance Act, 2011 \r\n102. The words “or Deputy Collector” omitted by Finance Act,2011. \r\n103. Inserted by the Finance Act, 2012. \r\n104. Inserted by Finance Act, 2013 \r\n105. Substituted by F.A, 2014 \r\n106. Substituted for the words and figures “the Central Excises and Salt Act,1944 (I of 1944)”  by \r\nFinance Act, 2014 \r\n107. Ommited by F.A, 2014 “At the time of omission was as under:- \r\n 5(d) ","quote_sha256":"9aa76055e77c7cf2226a3a0c8f0e9297b44b2d25540b4bfb861b050d4cdc02e8","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf5336cf656c67754a84","source":"pk-code-a55ea36c33f4c4c3","title":"Central Excises and Salt Act,1944","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":179117,"character_end":179150,"quote":"Central Excises and Salt Act,1944","quote_sha256":"04d05d53de55abc3981991df0bf8fd634a855f0ed0e42be6bc68e39f961f581a","reader_fragment":"p-178045-179787-455255466d7da14e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-178045-179787-455255466d7da14e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":178947,"character_end":179380,"quote":"ct,2011. \r\n103. Inserted by the Finance Act, 2012. \r\n104. Inserted by Finance Act, 2013 \r\n105. Substituted by F.A, 2014 \r\n106. Substituted for the words and figures “the Central Excises and Salt Act,1944 (I of 1944)”  by \r\nFinance Act, 2014 \r\n107. 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Inserted by Finance Act, 2013 \r\n105. Substituted by F.A, 2014 \r\n106. Substituted for the words and figures “the Central Excises and Salt Act,1944 (I of 1944)”  by \r\nFinance Act, 2014 \r\n107. 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Substituted for the words “and” by F.A.,2014 \r\n108. Omitted for the words “and(d)”  by F.A, 2014 \r\n109. Substituted by Finance Act, 2014 \r\n110. 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Substituted for the words “and” by F.A.,2014 \r\n108. Omitted for the words “and(d)”  by F.A, 2014 \r\n109. Substituted by Finance Act, 2014 \r\n110. 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Added by Finance Act, 2015 \r\n 112. Omitted by Finance Act, 2015, “At the time of omission Section 20 was as under: \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n57 \r\n \r\n  15[20. Board’s power to grant exemption from duty in exceptional circumstances.- Under \r\ncircumstan","quote_sha256":"d16b7e9b031dce2d715b8d6ec81b27f46a9a6ea245539bf312e4d5e7cf9756aa","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a22c3551af7a463e6223","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":180401,"character_end":180429,"quote":"Omitted by Finance Act, 2015","quote_sha256":"4eda85e7df929721354b0b2eb8dccae829a4ab0853b04084b1a13083027ba126","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":180231,"character_end":180659,"quote":"s -duties chargeable thereon 9[and may remit fine, penalty, \r\ncharge or any other amount recoverable under this Act] 10[:]  \r\n \r\n 111. Added by Finance Act, 2015 \r\n 112. Omitted by Finance Act, 2015, “At the time of omission Section 20 was as under: \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n57 \r\n \r\n  15[20. Board’s power to grant exemption from duty in exceptional circumstances.- Under \r\ncircumstances of exceptional nature, the Board ","quote_sha256":"a45785aec51de7e4f74c896299d383f0bb99316832087bdc9406e9e073ac3d3e","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8a78dacad0c445e8b509","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":180491,"character_end":180507,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":180321,"character_end":180737,"quote":"ecoverable under this Act] 10[:]  \r\n \r\n 111. Added by Finance Act, 2015 \r\n 112. Omitted by Finance Act, 2015, “At the time of omission Section 20 was as under: \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n57 \r\n \r\n  15[20. 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Substituted by Finance Act, 2015. “At the time of substitution was as “one hundred”  \r\n  114. Added vide Finance Act, 2016 \r\n  115. Inserted by Finance Act, 2017, at the time of substitution the words was \" Federal  \r\n   Government\", \r\n    116. 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Substituted by Finance Act, 2015. “At the time of substitution was as “one hundred”  \r\n  114. Added vide Finance Act, 2016 \r\n  115. Inserted by Finance Act, 2017, at the time of substitution the words was \" Federal  \r\n   Government\", \r\n    116. Inserted by Finance Act, 2017 \r\n    117. Inserted by Finance Act, 2017 \r\n 118. Omitted by Finance Ac, 2017 ","quote_sha256":"6c09106aef44f2822e814c2940aa561eb0ba56af19a99779b97c8d484a76e836","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b167bde4cc30e0085ba8","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181152,"character_end":181181,"quote":"Inserted by Finance Act, 2017","quote_sha256":"ac6f3ce4e463e52820e28d4354f5f206bef712467d050ba7bf4576e81f6c4a63","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":180982,"character_end":181411,"quote":"ecoverable under \r\nthis Act.] \r\n 113. Substituted by Finance Act, 2015. “At the time of substitution was as “one hundred”  \r\n  114. Added vide Finance Act, 2016 \r\n  115. Inserted by Finance Act, 2017, at the time of substitution the words was \" Federal  \r\n   Government\", \r\n    116. Inserted by Finance Act, 2017 \r\n    117. Inserted by Finance Act, 2017 \r\n 118. Omitted by Finance Ac, 2017 , “At the time of substitution was as :","quote_sha256":"d83c24ae7ce45d3f41c99ef7e77399a3dbf5aaa346851416810997bed556a64c","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e201e323c625696eef63","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181265,"character_end":181294,"quote":"Inserted by Finance Act, 2017","quote_sha256":"ac6f3ce4e463e52820e28d4354f5f206bef712467d050ba7bf4576e81f6c4a63","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181095,"character_end":181524,"quote":"hundred”  \r\n  114. Added vide Finance Act, 2016 \r\n  115. Inserted by Finance Act, 2017, at the time of substitution the words was \" Federal  \r\n   Government\", \r\n    116. Inserted by Finance Act, 2017 \r\n    117. Inserted by Finance Act, 2017 \r\n 118. Omitted by Finance Ac, 2017 , “At the time of substitution was as : \r\n  “Provided that no refund shall be allowed under this section if the sanctioning authority is \r\n  satisfied t","quote_sha256":"050a2cb73a11a0486c41995675910cd73206bd5e7ef031ae37cc406aae21c926","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5c9d355ddf9b022f593a","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181306,"character_end":181335,"quote":"Inserted by Finance Act, 2017","quote_sha256":"ac6f3ce4e463e52820e28d4354f5f206bef712467d050ba7bf4576e81f6c4a63","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181136,"character_end":181565,"quote":", 2016 \r\n  115. Inserted by Finance Act, 2017, at the time of substitution the words was \" Federal  \r\n   Government\", \r\n    116. Inserted by Finance Act, 2017 \r\n    117. Inserted by Finance Act, 2017 \r\n 118. Omitted by Finance Ac, 2017 , “At the time of substitution was as : \r\n  “Provided that no refund shall be allowed under this section if the sanctioning authority is \r\n  satisfied that incidence of customs duty and other l","quote_sha256":"c9b5e3ee7f587a25a51aa04e140b0a99464d1fcd8f99657d43b9c697915d7f20","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9ecd65bd264c575b7173","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181628,"character_end":181657,"quote":"Inserted by Finance Act, 2017","quote_sha256":"ac6f3ce4e463e52820e28d4354f5f206bef712467d050ba7bf4576e81f6c4a63","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181458,"character_end":181887,"quote":"under this section if the sanctioning authority is \r\n  satisfied that incidence of customs duty and other levies has been passed on to the buyer or \r\n  consumer] \r\n 119. Inserted by Finance Act, 2017 \r\n 120. Substituted / inserted by  Finance Act, 2018 \r\n 121. Substituted by  Finance Act, 2019 (At the time of substitution the words was “Federal \r\nGovernment” \r\n 122. Omitted by  Finance Act, 2019(At the time of omission,  the ","quote_sha256":"42fb8850ebb874d223411bb4e98419f2b624b1b3fa64e91f604095b7e05c0974","reader_fragment":"p-179787-181511-1d26829fa1785f39","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-179787-181511-1d26829fa1785f39","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a822cc6e9a71b85f3dcd","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181693,"character_end":181710,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181523,"character_end":181940,"quote":"that incidence of customs duty and other levies has been passed on to the buyer or \r\n  consumer] \r\n 119. Inserted by Finance Act, 2017 \r\n 120. Substituted / inserted by  Finance Act, 2018 \r\n 121. Substituted by  Finance Act, 2019 (At the time of substitution the words was “Federal \r\nGovernment” \r\n 122. Omitted by  Finance Act, 2019(At the time of omission,  the word was “removal of anomalies in \r\nduties , developm","quote_sha256":"4d73f326006eb5189a3192eb4edce015cec1e49a6fbe0bcd106befbb0c36bee9","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cb07c4cf7ab4c104ef5c","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181719,"character_end":181752,"quote":"Substituted by  Finance Act, 2019","quote_sha256":"485d6e0f6eb5732e4441192648c6bfb472b6b7f3616483bfc06dda031ee83ec8","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181549,"character_end":181982,"quote":"duty and other levies has been passed on to the buyer or \r\n  consumer] \r\n 119. Inserted by Finance Act, 2017 \r\n 120. Substituted / inserted by  Finance Act, 2018 \r\n 121. Substituted by  Finance Act, 2019 (At the time of substitution the words was “Federal \r\nGovernment” \r\n 122. Omitted by  Finance Act, 2019(At the time of omission,  the word was “removal of anomalies in \r\nduties , development of backward areas”  \r\n 123. Omitted by","quote_sha256":"c54c3298676745f40fbc2807582a3b7a6ea73d3ca57a0759b54cd63f37ac9d15","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1d7be79432b789f0ec7e","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181827,"character_end":181856,"quote":"Omitted by  Finance Act, 2019","quote_sha256":"5a7bd6dd1ab7fcf5b15e3d16a0c1cdc2f5abe2e644babd03a025f6023a635610","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181657,"character_end":182086,"quote":" \r\n 120. Substituted / inserted by  Finance Act, 2018 \r\n 121. Substituted by  Finance Act, 2019 (At the time of substitution the words was “Federal \r\nGovernment” \r\n 122. Omitted by  Finance Act, 2019(At the time of omission,  the word was “removal of anomalies in \r\nduties , development of backward areas”  \r\n 123. Omitted by Finance Act, 2019 (At time of omission, the words was “the Collector of Customs on \r\nhis motion, or”) \r","quote_sha256":"625c60bf6cb1b64bd360d22ff63c3e0fa4bca28c30e2c839d2e086880923f8ec","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-49e41b7042fc7b4fb6d9","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181972,"character_end":182000,"quote":"Omitted by Finance Act, 2019","quote_sha256":"05aa530c040c82d3a5624f182795274a98bc9b95f9b9eb8a98c867d77019c774","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181802,"character_end":182230,"quote":"al \r\nGovernment” \r\n 122. Omitted by  Finance Act, 2019(At the time of omission,  the word was “removal of anomalies in \r\nduties , development of backward areas”  \r\n 123. Omitted by Finance Act, 2019 (At time of omission, the words was “the Collector of Customs on \r\nhis motion, or”) \r\n 124. Omitted by Finance Act, 2019 (At time of omission, the sub-section (3) was “(3) In case of any \r\nconflict in the customs value determined","quote_sha256":"9163bc18e9d0eab9d3ebbeb54fa389723fded0636740ede2110f602a96565bcb","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-98dd8d48c4b6f0dde236","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182093,"character_end":182121,"quote":"Omitted by Finance Act, 2019","quote_sha256":"05aa530c040c82d3a5624f182795274a98bc9b95f9b9eb8a98c867d77019c774","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":181923,"character_end":182351,"quote":"duties , development of backward areas”  \r\n 123. Omitted by Finance Act, 2019 (At time of omission, the words was “the Collector of Customs on \r\nhis motion, or”) \r\n 124. Omitted by Finance Act, 2019 (At time of omission, the sub-section (3) was “(3) In case of any \r\nconflict in the customs value determined under sub-section (1), the Director General of Customs \r\nValuation shall determine the applicable customs value”.  \r\n 12","quote_sha256":"45b38edafa681184a6fdb78d2635b91f5550b66a2e1fb83a07aece56dd990eb9","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-709fc46d267f4a97827b","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182354,"character_end":182382,"quote":"Omitted by Finance Act, 2019","quote_sha256":"05aa530c040c82d3a5624f182795274a98bc9b95f9b9eb8a98c867d77019c774","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182184,"character_end":182612,"quote":"any \r\nconflict in the customs value determined under sub-section (1), the Director General of Customs \r\nValuation shall determine the applicable customs value”.  \r\n 125. Omitted by Finance Act, 2019 (At time of omission, the words was “or, as the case may be, \r\nunder sub-section (3) \r\n 126. Omitted by Finance Act, 2019, t the time of omission the words was “Collector of Customs or” \r\n 127. Substituted by Finance Act, 2019. A","quote_sha256":"dfb9d4c25d0a7da317c1f65102a642a7f9b56c5ef116bbb4dbd3b1ee4bcbe1d4","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dfe585c269032490f3a5","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182476,"character_end":182504,"quote":"Omitted by Finance Act, 2019","quote_sha256":"05aa530c040c82d3a5624f182795274a98bc9b95f9b9eb8a98c867d77019c774","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182306,"character_end":182734,"quote":"termine the applicable customs value”.  \r\n 125. Omitted by Finance Act, 2019 (At time of omission, the words was “or, as the case may be, \r\nunder sub-section (3) \r\n 126. Omitted by Finance Act, 2019, t the time of omission the words was “Collector of Customs or” \r\n 127. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment” \r\n 128. Inserted by Finance Act, 2019.  \r\n 129. Inserted b","quote_sha256":"bb2a58484fdd07598edef945d985e38764a72f1d8e0a97c7d5491b54035d0bc0","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5f89e8ed41f938d8004a","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182577,"character_end":182609,"quote":"Substituted by Finance Act, 2019","quote_sha256":"4ecf84575b64a9243c10f2b5cc60cfd9888653144921e90bb393ec7e0a2b68eb","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182407,"character_end":182839,"quote":"e words was “or, as the case may be, \r\nunder sub-section (3) \r\n 126. Omitted by Finance Act, 2019, t the time of omission the words was “Collector of Customs or” \r\n 127. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment” \r\n 128. Inserted by Finance Act, 2019.  \r\n 129. Inserted by Finance Act, 2020 (June) \r\n 130. Inserted by Finance Act, 2021 (June)  \r\n 131. Inserted by Ordinance No","quote_sha256":"c2f71dd1bcbba0ab38280b86a00912a79f23fbaa4342c2af3c075359c0ecac07","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b7d80d2cb25c74c00180","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182684,"character_end":182713,"quote":"Inserted by Finance Act, 2019","quote_sha256":"766e7ee37765d234da91d06249ce5909e05f52cd42dadc8220ad9cfa8bae0da8","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182514,"character_end":182943,"quote":"me of omission the words was “Collector of Customs or” \r\n 127. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment” \r\n 128. Inserted by Finance Act, 2019.  \r\n 129. Inserted by Finance Act, 2020 (June) \r\n 130. Inserted by Finance Act, 2021 (June)  \r\n 131. Inserted by Ordinance No.XXII of 2021(15.09.2021) \r\n 132. Omitted by Supplementary Finance Act, 2022 (January) \r\n 133. Substitut","quote_sha256":"8e096fcc6c594675041c2ef9281ead6dd130fc6b5ca8ec53c4910824eb8b9a28","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-801432e53b402ccbfddc","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182724,"character_end":182753,"quote":"Inserted by Finance Act, 2020","quote_sha256":"48f2bd64db052cba2829e87f47693fce4af5021f6f2066accba94d881354cdf4","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182554,"character_end":182983,"quote":"of Customs or” \r\n 127. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment” \r\n 128. Inserted by Finance Act, 2019.  \r\n 129. Inserted by Finance Act, 2020 (June) \r\n 130. Inserted by Finance Act, 2021 (June)  \r\n 131. Inserted by Ordinance No.XXII of 2021(15.09.2021) \r\n 132. Omitted by Supplementary Finance Act, 2022 (January) \r\n 133. Substituted by Finance Act, 2022 (June) \r\n 134. O","quote_sha256":"c2df64eaaf8d4ee63922149d439d63126fa3c1cb10fcd73e42f3d47f68754664","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-60c9337785c693b5a747","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182769,"character_end":182798,"quote":"Inserted by Finance Act, 2021","quote_sha256":"6d9ae191ed2419263ba75cf8e3baf5dfaf29c33a4484955c1eee24dcd47717c2","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182599,"character_end":183028,"quote":" Act, 2019. At the time of substitution the words was “Federal \r\nGovernment” \r\n 128. Inserted by Finance Act, 2019.  \r\n 129. Inserted by Finance Act, 2020 (June) \r\n 130. Inserted by Finance Act, 2021 (June)  \r\n 131. Inserted by Ordinance No.XXII of 2021(15.09.2021) \r\n 132. Omitted by Supplementary Finance Act, 2022 (January) \r\n 133. Substituted by Finance Act, 2022 (June) \r\n 134. Omitted by Finance Act, 2022 [or for supplies ","quote_sha256":"5849fbf669daea4e13c558edec7bcb8b69080236394f1fb269982482c132e9f6","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1fdfe97694973396dc37","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Supplementary Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182873,"character_end":182915,"quote":"Omitted by Supplementary Finance Act, 2022","quote_sha256":"dea246c0173655b215ea70a9ac26cb8a6ff7fc0518571903de1d972f0b279d86","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182703,"character_end":183145,"quote":" Act, 2019.  \r\n 129. Inserted by Finance Act, 2020 (June) \r\n 130. Inserted by Finance Act, 2021 (June)  \r\n 131. Inserted by Ordinance No.XXII of 2021(15.09.2021) \r\n 132. Omitted by Supplementary Finance Act, 2022 (January) \r\n 133. Substituted by Finance Act, 2022 (June) \r\n 134. Omitted by Finance Act, 2022 [or for supplies against international tenders] \r\n 135. Inserted by Finance Act, 2023(June) \r\n 136. Substituted by Finance Act, 2024(J","quote_sha256":"3988419f53ff0adb40419a30eda440a905cd1f47b9caea44864ff7706a92f527","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0a8ea90fa36b8081ef72","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182934,"character_end":182966,"quote":"Substituted by Finance Act, 2022","quote_sha256":"2f195d4821c501baf089a75d068284d93108cf76975bb087a4fad8e8b4909a3c","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182764,"character_end":183196,"quote":"130. Inserted by Finance Act, 2021 (June)  \r\n 131. Inserted by Ordinance No.XXII of 2021(15.09.2021) \r\n 132. Omitted by Supplementary Finance Act, 2022 (January) \r\n 133. Substituted by Finance Act, 2022 (June) \r\n 134. Omitted by Finance Act, 2022 [or for supplies against international tenders] \r\n 135. Inserted by Finance Act, 2023(June) \r\n 136. Substituted by Finance Act, 2024(June) \r\n 137. Substituted by Finance Act, 2025(June)","quote_sha256":"39674bdc46dc74cb0e2431b5c8813e4529703c316e5848cde30c44eaecb87825","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-621fcad4418704ea0506","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182982,"character_end":183010,"quote":"Omitted by Finance Act, 2022","quote_sha256":"3f8b7ee30bb71d513f936441e98c0b837026886d7f7d57664bf168961be75beb","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182812,"character_end":183240,"quote":"1. Inserted by Ordinance No.XXII of 2021(15.09.2021) \r\n 132. Omitted by Supplementary Finance Act, 2022 (January) \r\n 133. Substituted by Finance Act, 2022 (June) \r\n 134. Omitted by Finance Act, 2022 [or for supplies against international tenders] \r\n 135. Inserted by Finance Act, 2023(June) \r\n 136. Substituted by Finance Act, 2024(June) \r\n 137. Substituted by Finance Act, 2025(June) \r\n \r\n  \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n5","quote_sha256":"d8f30e25e37d91938d0ecb4315546471fec83db242e9113857527ee86d7e235e","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b027c09c047113e7779c","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":183067,"character_end":183096,"quote":"Inserted by Finance Act, 2023","quote_sha256":"4d1520efd1973a655fba9ae07c4c2c4f37e2b9685c5abeca554a1020b32114f5","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182897,"character_end":183326,"quote":" Finance Act, 2022 (January) \r\n 133. Substituted by Finance Act, 2022 (June) \r\n 134. Omitted by Finance Act, 2022 [or for supplies against international tenders] \r\n 135. Inserted by Finance Act, 2023(June) \r\n 136. Substituted by Finance Act, 2024(June) \r\n 137. Substituted by Finance Act, 2025(June) \r\n \r\n  \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n58 \r\n \r\nCHAPTER – VI \r\n \r\nDRAWBACK \r\n \r\n35.  Drawback of the export on imported goods. ","quote_sha256":"87957a39937f5bfbfb0a509d4d1c429c56c0cb9fcd4eb437863995e22d221628","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3d4e8f2defc239f48810","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":183111,"character_end":183143,"quote":"Substituted by Finance Act, 2024","quote_sha256":"39aa7b5c1dc23585c94c8da7bea6ae3d60754c02830dcf8979f9a93288778ba6","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182941,"character_end":183373,"quote":"uted by Finance Act, 2022 (June) \r\n 134. Omitted by Finance Act, 2022 [or for supplies against international tenders] \r\n 135. Inserted by Finance Act, 2023(June) \r\n 136. Substituted by Finance Act, 2024(June) \r\n 137. Substituted by Finance Act, 2025(June) \r\n \r\n  \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n58 \r\n \r\nCHAPTER – VI \r\n \r\nDRAWBACK \r\n \r\n35.  Drawback of the export on imported goods. -  Subject to the subsequent \r\nprovisions of th","quote_sha256":"2bd73a8260bbf89275446215bbe0058f978bf215054384b6d682b3759e76d2aa","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-15986a724cbd5328dd37","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":183158,"character_end":183190,"quote":"Substituted by Finance Act, 2025","quote_sha256":"2ea9c7b11560e5bf91978e052a231e3ce1d32f21b71e93215118f1643419593f","reader_fragment":"p-181511-183279-9ae0a35185d94af6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-181511-183279-9ae0a35185d94af6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":182988,"character_end":183420,"quote":"d by Finance Act, 2022 [or for supplies against international tenders] \r\n 135. Inserted by Finance Act, 2023(June) \r\n 136. Substituted by Finance Act, 2024(June) \r\n 137. Substituted by Finance Act, 2025(June) \r\n \r\n  \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n58 \r\n \r\nCHAPTER – VI \r\n \r\nDRAWBACK \r\n \r\n35.  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Inserted by Finance Act, 2023(June) \r\n 136. Substituted by Finance Act, 2024(June) \r\n 137. Substituted by Finance Act, 2025(June) \r\n \r\n  \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n58 \r\n \r\nCHAPTER – VI \r\n \r\nDRAWBACK \r\n \r\n35.  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Power to declare what goods are identifiable and to prohibit draw -back in \r\ncase of specified foreign territory. - (1) The Board may, from time to time, by \r\nnotification  in  the  official Gazette, declare what","quote_sha256":"1f65856a9ac2f921fb869c22ee44281b8d379498c16e590427cd99c54c0fd51e","reader_fragment":"p-185079-186860-0b41d871e4ce66a5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-185079-186860-0b41d871e4ce66a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1f398a6dabe8eb02c7a4","source":"pk-code-a55ea36c33f4c4c3","title":"Assistant Collector” by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187356,"character_end":187401,"quote":"Assistant Collector” by the Finance Act, 1996","quote_sha256":"7e554bdb2e157e7164878b18dda83f8282b34f5bb42ae92c7091e6bca9a3bcf9","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187186,"character_end":187631,"quote":"ch \r\nperson was at the time of entry outwards and export and continues to be entitled to \r\ndrawback thereon.   \r\n \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996), S.4(6), \r\npage 476 \r\n2. By the Finance Act, 2006, the words “or Deputy Collector” were omitted. \r\n3. Substituted for the words “bill of export” by the Finance Act, 2006. \r\n4. Added by Finance Act, 2004 (II of 2004),","quote_sha256":"73a5acd74b3f11a7549b4ea3e8979e098a1b0b671b7cb674c9f5f34ab778ae59","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-10aca456043601459118","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187447,"character_end":187464,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187277,"character_end":187694,"quote":"drawback thereon.   \r\n \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996), S.4(6), \r\npage 476 \r\n2. By the Finance Act, 2006, the words “or Deputy Collector” were omitted. \r\n3. Substituted for the words “bill of export” by the Finance Act, 2006. \r\n4. Added by Finance Act, 2004 (II of 2004), S.3(7), page 16 and omitted the word, figure and letter \r\n“or ","quote_sha256":"1f241f428c343c1b4f72c4c85e29f78188aa340f0e958c95be1a50039bf7e941","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a1245a16767d12a11d5","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187567,"character_end":187584,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187397,"character_end":187814,"quote":"1996 (IX of 1996), S.4(6), \r\npage 476 \r\n2. By the Finance Act, 2006, the words “or Deputy Collector” were omitted. \r\n3. Substituted for the words “bill of export” by the Finance Act, 2006. \r\n4. Added by Finance Act, 2004 (II of 2004), S.3(7), page 16 and omitted the word, figure and letter \r\n“or 131A” by the Finance Act, 2005 . \r\n5. Substituted for the words “Central Government” by the Finance Ordinance, 1972, S.3","quote_sha256":"86098995757560e3cf1f4f7cb70d1f2e8edd039d160509ac0b661dc77898987a","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6047ec2e1ca3b7932cc1","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187591,"character_end":187617,"quote":"Added by Finance Act, 2004","quote_sha256":"a78d9f5fc8c0ff6eaf3e1b348c417cffda1e7e50f873a95da09dbd9918b2f0dd","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187421,"character_end":187847,"quote":"), \r\npage 476 \r\n2. By the Finance Act, 2006, the words “or Deputy Collector” were omitted. \r\n3. Substituted for the words “bill of export” by the Finance Act, 2006. \r\n4. Added by Finance Act, 2004 (II of 2004), S.3(7), page 16 and omitted the word, figure and letter \r\n“or 131A” by the Finance Act, 2005 . \r\n5. Substituted for the words “Central Government” by the Finance Ordinance, 1972, S.3, page 56 \r\nand Second Schedule S","quote_sha256":"781d01a99115edf2e4fec013e2fc38fb98c2613426d4f1441543c6c8a9f36f7a","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f5b6b3f5e5e0b3fa430e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187707,"character_end":187724,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187537,"character_end":187954,"quote":"words “bill of export” by the Finance Act, 2006. \r\n4. Added by Finance Act, 2004 (II of 2004), S.3(7), page 16 and omitted the word, figure and letter \r\n“or 131A” by the Finance Act, 2005 . \r\n5. Substituted for the words “Central Government” by the Finance Ordinance, 1972, S.3, page 56 \r\nand Second Schedule S.1, page 76. \r\n6. Inserted by the Finance Act, 2007. \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n60 \r\n \r\nCHAPTER ","quote_sha256":"db732f796cbae76af0896ace61da9751390633c3e65fcd7118f390a5261e126a","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-39e5e31b162ba347ad41","source":"pk-code-a55ea36c33f4c4c3","title":"Central Government” by the Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187759,"character_end":187809,"quote":"Central Government” by the Finance Ordinance, 1972","quote_sha256":"7b0ab8c8d4f66e220a7e3976c04259b0d6524bc3d157e809e9c631b0b110ed63","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187589,"character_end":188039,"quote":". Added by Finance Act, 2004 (II of 2004), S.3(7), page 16 and omitted the word, figure and letter \r\n“or 131A” by the Finance Act, 2005 . \r\n5. Substituted for the words “Central Government” by the Finance Ordinance, 1972, S.3, page 56 \r\nand Second Schedule S.1, page 76. \r\n6. Inserted by the Finance Act, 2007. \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n60 \r\n \r\nCHAPTER – VII \r\n \r\nARRIVAL AND DEPARTURE OF CONVEYANCE \r\n \r\n42. Arrival of conveyance.-  (1) ","quote_sha256":"4d6c42eaef5dd684c5624f04cb6d515a96230e66c0b908e6bada18d8171741e2","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9a8847dc8372e7b8b5e0","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187865,"character_end":187898,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187695,"character_end":188128,"quote":"31A” by the Finance Act, 2005 . \r\n5. Substituted for the words “Central Government” by the Finance Ordinance, 1972, S.3, page 56 \r\nand Second Schedule S.1, page 76. \r\n6. Inserted by the Finance Act, 2007. \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n60 \r\n \r\nCHAPTER – VII \r\n \r\nARRIVAL AND DEPARTURE OF CONVEYANCE \r\n \r\n42. Arrival of conveyance.-  (1) The person-in-charge of a conveyance entering \r\nPakistan from any place outside Pakistan ","quote_sha256":"1864e27e547f2b8fdaf03f540a74ee0b102400fd4f3229e081410e54729255fb","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fab6f489ee8d470c50df","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187916,"character_end":187932,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":187746,"character_end":188162,"quote":"r the words “Central Government” by the Finance Ordinance, 1972, S.3, page 56 \r\nand Second Schedule S.1, page 76. \r\n6. Inserted by the Finance Act, 2007. \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n60 \r\n \r\nCHAPTER – VII \r\n \r\nARRIVAL AND DEPARTURE OF CONVEYANCE \r\n \r\n42. Arrival of conveyance.-  (1) The person-in-charge of a conveyance entering \r\nPakistan from any place outside Pakistan shall not cause or permit the conv","quote_sha256":"9d5c229bef359e83c7e6930233935592667a7eb150e0964eb8f8270e8272f7d9","reader_fragment":"p-186860-188627-f569ad9f08c60bf7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-186860-188627-f569ad9f08c60bf7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-26825eef246dab7824c8","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":190117,"character_end":190133,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-188627-190423-d69832f8134fb62e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-188627-190423-d69832f8134fb62e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":189947,"character_end":190363,"quote":"dvance 17[information] as may be prescribed for any or all of the \r\nfollowing matters, namely:- \r\n (i) the impending arrival of the conveyance; \r\n(ii) its voyage; \r\n THE CUSTOMS ACT,1969 \r\n \r\n61 \r\n \r\n(iii) its 17[passengers and crew manifest]; \r\n(iv) its passengers 17[and crew name record information]; \r\n(v) its cargo for discharge within Pakistan whether commercial or \r\n non-commercial; \r\n(vi) its commercial car","quote_sha256":"9d0a917f18cd20014181a742f1477efd3eaecfa2e201cf6ac56e88c525a75fbb","reader_fragment":"p-188627-190423-d69832f8134fb62e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-188627-190423-d69832f8134fb62e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ded2b2abb594e1006ed6","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":192514,"character_end":192530,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-192165-193962-247499e2fff7093c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-192165-193962-247499e2fff7093c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":192344,"character_end":192760,"quote":"s until an import manifest has been delivered to Customs or other person duly \r\nauthorized to receive in such form, manner and time as the Board may prescribe. \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n62 \r\n \r\n(2) On receipt of such import manifest the vessel may proceed to come \r\nbeyond the fixed place.  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Substituted for the full stop  by the Finance Act, 2005 \r\n2. Added by the Finance Act, 2005 \r\n3. Added by the Finance Act, 2005       \r\n4 .Substituted by the Finance Act, 2003 (I of 2003), S.5(8), page 23.  At the time of substitution section \r\n43 was as under:- \r\n 43. 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Substituted for the full stop  by the Finance Act, 2005 \r\n2. Added by the Finance Act, 2005 \r\n3. Added by the Finance Act, 2005       \r\n4 .Substituted by the Finance Act, 2003 (I of 2003), S.5(8), page 23.  At the time of substitution section \r\n43 was as under:- \r\n 43. Delivery of import manifest in respect of a vessel.","quote_sha256":"bb326a439703de6dc0df811db1bc2ab9da5b51da8059927035b89a547a686b8e","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-06b1dcf073c955279bf6","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":206855,"character_end":206885,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":206685,"character_end":207115,"quote":" provisions of this Chapter.                   \r\n \r\nLEGAL REFERENCE \r\n1. Substituted for the full stop  by the Finance Act, 2005 \r\n2. Added by the Finance Act, 2005 \r\n3. Added by the Finance Act, 2005       \r\n4 .Substituted by the Finance Act, 2003 (I of 2003), S.5(8), page 23.  At the time of substitution section \r\n43 was as under:- \r\n 43. Delivery of import manifest in respect of a vessel. - (1) The Board may, by notificatio","quote_sha256":"52d65c46b375e527013fac6179bad540a6710382baec6655e754e50111d92225","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6977c393f30419b6026f","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":206897,"character_end":206933,"quote":"Substituted by the Finance Act, 2003","quote_sha256":"4c5c9f1c2cdccd7aca7278dc67036a589c12e2c6a8b8df56b323684cfd744bae","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":206727,"character_end":207163,"quote":"     \r\n \r\nLEGAL REFERENCE \r\n1. Substituted for the full stop  by the Finance Act, 2005 \r\n2. Added by the Finance Act, 2005 \r\n3. Added by the Finance Act, 2005       \r\n4 .Substituted by the Finance Act, 2003 (I of 2003), S.5(8), page 23.  At the time of substitution section \r\n43 was as under:- \r\n 43. Delivery of import manifest in respect of a vessel. - (1) The Board may, by notification in the official \r\nGazette, fix a place in any ","quote_sha256":"4401f996af478acc5273a7904c5b3287bd558b69650759f93aee7b4fe86a0261","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-31416067ddcddb52aa1d","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208063,"character_end":208079,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":207893,"character_end":208309,"quote":"vessel has anchored within the limits of the port, \r\ndeliver an import manifest to the pilot, officer of customs or other person authoirsed to receive the \r\nsame. \r\n THE CUSTOMS ACT,1969 \r\n \r\n68 \r\n \r\n(4) Notwithstanding anything herein before contained, the appropriate officer may allow an import \r\nmanifest to be delivered in anticipation of the arrival of a vessel.”. \r\n5. Substituted for the full stop by the Fin","quote_sha256":"810acd8e7302d6a74a6d6fb832f647b6470abbd812de24a07d023ccaf51c4c42","reader_fragment":"p-206411-208193-204114e24781d6ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-206411-208193-204114e24781d6ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c59e71bf64714ed5b68e","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208441,"character_end":208474,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208271,"character_end":208704,"quote":"bstituted for the full stop by the Finance Ordinance, 2001 (XXV of 2001), S.4($), page 305. \r\n6.  Added by the Finance Ordinance,2001(XXV of 2001),S.4(4),p-305&306. \r\n7  Inserted by the Finance Act, 2003 (I of 2003), S.5(10), page 23. \r\n8.  Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(11), page 23. \r\n9.  Added by the Finance Act, 2003 (I of 2003), S.5(11), page 23. \r\n10.  Substituted for the full stop b","quote_sha256":"e51e42398071a68cc131e95fbfdeccc8d41c14d61f4a36f91cf276c5fed073f6","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4e526d6f1e092aeae5de","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208549,"character_end":208566,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208379,"character_end":208796,"quote":"he Finance Ordinance,2001(XXV of 2001),S.4(4),p-305&306. \r\n7  Inserted by the Finance Act, 2003 (I of 2003), S.5(10), page 23. \r\n8.  Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(11), page 23. \r\n9.  Added by the Finance Act, 2003 (I of 2003), S.5(11), page 23. \r\n10.  Substituted for the full stop by the Finance Ordinance, 2001 (XXV of 2001), S.4(5), page 306. \r\n11. Added by the Finance Or","quote_sha256":"c02506ef71ade5517d132b33d16f5395c8af5bcabf59043ecc58918d995b5082","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4e54e6577c158ed6f344","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208604,"character_end":208634,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208434,"character_end":208864,"quote":". \r\n7  Inserted by the Finance Act, 2003 (I of 2003), S.5(10), page 23. \r\n8.  Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(11), page 23. \r\n9.  Added by the Finance Act, 2003 (I of 2003), S.5(11), page 23. \r\n10.  Substituted for the full stop by the Finance Ordinance, 2001 (XXV of 2001), S.4(5), page 306. \r\n11. Added by the Finance Ordinance, 2001 (XXV of 2001), S.4(5), page 306. \r\n12 Inserted by the ","quote_sha256":"5f6c0c3452b7a3e8bf1618d76e2b89a9c4acc6c41bfd03c965243dfe355455c3","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d7ebf6a917ff72fe9032","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208848,"character_end":208881,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208678,"character_end":209111,"quote":"ituted for the full stop by the Finance Ordinance, 2001 (XXV of 2001), S.4(5), page 306. \r\n11. Added by the Finance Ordinance, 2001 (XXV of 2001), S.4(5), page 306. \r\n12 Inserted by the Finance Act, 2003 (I of 2003), S.5(12), page 23. \r\n13. By the Finance Act, 2006, the words “ bills of export or” were omitted. \r\n14. Inserted by the Finance Act, 2003  (I of 2003), S.5(13), page 23. \r\n15.  Substituted for the words “Central Govern","quote_sha256":"84fda2474ab1e03321f3510152449b98729c2c098cdb250c6012ec16c99b9899","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c59d9faca2271c06634c","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208926,"character_end":208943,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":208756,"character_end":209173,"quote":" page 306. \r\n11. Added by the Finance Ordinance, 2001 (XXV of 2001), S.4(5), page 306. \r\n12 Inserted by the Finance Act, 2003 (I of 2003), S.5(12), page 23. \r\n13. By the Finance Act, 2006, the words “ bills of export or” were omitted. \r\n14. Inserted by the Finance Act, 2003  (I of 2003), S.5(13), page 23. \r\n15.  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By the Finance Act, 2006, the words “ bills of export or” were omitted. \r\n14. Inserted by the Finance Act, 2003  (I of 2003), S.5(13), page 23. \r\n15.  Substituted for the words “Central Government” by the Finance Ordinance, 1972, S.3, page 56 and \r\nSecond Schedule S.1, page 76. \r\n16.  Inserted by Finance Act,2009.. \r\n17.  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Inserted by the Finance Act, 2003  (I of 2003), S.5(13), page 23. \r\n15.  Substituted for the words “Central Government” by the Finance Ordinance, 1972, S.3, page 56 and \r\nSecond Schedule S.1, page 76. \r\n16.  Inserted by Finance Act,2009.. \r\n17.  Substituted/inserted by Finance Act, 2018 \r\n18.  Inserted by Finance Act, 2021(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n69 \r\n \r\nCHAPTER V","quote_sha256":"26b20e9c189cde80c95162fc6b2b9d0731c858da01d93299d1f8d5d8c9999fbd","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-258e8b8dbef516ad0fc7","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":209205,"character_end":209233,"quote":"Inserted by Finance Act,2009","quote_sha256":"07edf374f6ab2c6467bbe211bde57eae0104edfa5564af5edc9acd857e094179","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":209035,"character_end":209463,"quote":"of 2003), S.5(13), page 23. \r\n15.  Substituted for the words “Central Government” by the Finance Ordinance, 1972, S.3, page 56 and \r\nSecond Schedule S.1, page 76. \r\n16.  Inserted by Finance Act,2009.. \r\n17.  Substituted/inserted by Finance Act, 2018 \r\n18.  Inserted by Finance Act, 2021(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n69 \r\n \r\nCHAPTER VIII \r\nGENERAL PROVISIONS AFFFECTING CONVEYANCES AT CUSTOMS-\r\nSTATIONS \r\n60. 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Inserted by Finance Act,2009.. \r\n17.  Substituted/inserted by Finance Act, 2018 \r\n18.  Inserted by Finance Act, 2021(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n69 \r\n \r\nCHAPTER VIII \r\nGENERAL PROVISIONS AFFFECTING CONVEYANCES AT CUSTOMS-\r\nSTATIONS \r\n60. Power to depute officers of customs to board conveyances. -  ","quote_sha256":"5cde04a2b8aa03f0fe15c69035b2f2431012390fc053b39e67e3f2f181204cb1","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9972e8f93abf15434b5e","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":209292,"character_end":209321,"quote":"Inserted by Finance Act, 2021","quote_sha256":"6d9ae191ed2419263ba75cf8e3baf5dfaf29c33a4484955c1eee24dcd47717c2","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":209122,"character_end":209551,"quote":"e Finance Ordinance, 1972, S.3, page 56 and \r\nSecond Schedule S.1, page 76. \r\n16.  Inserted by Finance Act,2009.. \r\n17.  Substituted/inserted by Finance Act, 2018 \r\n18.  Inserted by Finance Act, 2021(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n69 \r\n \r\nCHAPTER VIII \r\nGENERAL PROVISIONS AFFFECTING CONVEYANCES AT CUSTOMS-\r\nSTATIONS \r\n60. Power to depute officers of customs to board conveyances. -   At any time \r\nwhile a conveyance is ","quote_sha256":"c4f21441fbc9e326787f3c912a2983cb81d4536d7003ddc4744987a7bab4213e","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1b492070b8acb42d0528","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":209338,"character_end":209354,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":209168,"character_end":209584,"quote":"Second Schedule S.1, page 76. \r\n16.  Inserted by Finance Act,2009.. \r\n17.  Substituted/inserted by Finance Act, 2018 \r\n18.  Inserted by Finance Act, 2021(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n69 \r\n \r\nCHAPTER VIII \r\nGENERAL PROVISIONS AFFFECTING CONVEYANCES AT CUSTOMS-\r\nSTATIONS \r\n60. Power to depute officers of customs to board conveyances. -   At any time \r\nwhile a conveyance is in a customs -station or is proce","quote_sha256":"271da78abd98116af9a00582a2426d1e7442438a60f76d581550905255f60dc4","reader_fragment":"p-208193-209940-07c28a2c373470be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-208193-209940-07c28a2c373470be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2ba01c523a3e457cc841","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":211487,"character_end":211503,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-209940-211684-539304ddbb929d23","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-209940-211684-539304ddbb929d23","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":211317,"character_end":211733,"quote":"station or from a  \r\ncustoms-station to some foreign territory may be s ealed in such cases and in such \r\nmanner as may be provided in the rules.                  \r\n THE CUSTOMS ACT,1969 \r\n \r\n70 \r\n \r\n64. Goods not to be loaded or unloaded or water -borne except in presence of \r\nofficer.-  Save where general permission is given under section 67 or with permission \r\nin writing of the appropriate officer, no goods o","quote_sha256":"d6f80e6b481f55634ec2d3628ace13b0ef915d4d6893ad4070c010876f0dfbb2","reader_fragment":"p-209940-211684-539304ddbb929d23","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-209940-211684-539304ddbb929d23","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e5778d2914ab6e37fff1","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":214229,"character_end":214245,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-213474-215239-0af93526b2882ee6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-213474-215239-0af93526b2882ee6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":214059,"character_end":214475,"quote":". Boat-note.-  (1) When any goods are water -borne for the purposes of being \r\nlanded from any vessel and warehoused or cleared for home -consumption, or of being \r\n THE CUSTOMS ACT,1969 \r\n \r\n71 \r\n \r\nshipped for exportation on board any vessel, there shall be sent, with each boat -load or \r\nother separate dispatch, a boat -note specifying the number of packages so sent and the \r\nmarks or number or other descripti","quote_sha256":"5ccaab6e2a8a661eb0bdc63770f704279fd00a249aec223febe7848b5c645419","reader_fragment":"p-213474-215239-0af93526b2882ee6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-213474-215239-0af93526b2882ee6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-28aa97e80363428a08f9","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":216880,"character_end":216896,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-215239-216996-2305151dcc54a696","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-215239-216996-2305151dcc54a696","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":216710,"character_end":217126,"quote":" such fees as the Board may, by notification in the \r\nofficial Gazette, prescribe, issue licenses for and register cargo -boats, or cancel the \r\nsame.             \r\n THE CUSTOMS ACT,1969 \r\n \r\n72 \r\n \r\n72. Plying of ships of less than one hundred tons. -  (1) Every boat belonging to a \r\nPakistani ship and every other vessel not exceeding one hundred tons, shall be marked \r\nin such manner as may be prescribed by rul","quote_sha256":"d38350d005aff2e65c536c961df6f9afe2d1dcf0647dadbd1c67fe64b0a07dfe","reader_fragment":"p-215239-216996-2305151dcc54a696","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-215239-216996-2305151dcc54a696","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0b9e8421ea6f0088e16c","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":218706,"character_end":218723,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-216996-218764-a998460667ecee98","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-216996-218764-a998460667ecee98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":218536,"character_end":218953,"quote":"g weight, value, \r\ndescription and quantity of the goods loaded on the conveyance arriving \r\nor leaving Pakistan;] \r\n  \r\nLEGAL REFERENCE \r\n \r\n1. Substituted full stop by Finance Act, 2006. \r\n2. Added by the Finance Act, 2006. \r\n3. Inserted by the Finance Act, 2005. \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n73 \r\n \r\nCHAPTER IX \r\nDISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS \r\n73. Discharge of cargo by vessels may ","quote_sha256":"acbfca4f68c2739b20341fa881439347ebb639c9976c77113e2ffffb92bf0abb","reader_fragment":"p-216996-218764-a998460667ecee98","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-216996-218764-a998460667ecee98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3214e79ea224837ffe81","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":218730,"character_end":218760,"quote":"Added by the Finance Act, 2006","quote_sha256":"e5e640e89349fca01b6e2a0fbf3e604161884bf23fa2f628679fb5e83023b2ef","reader_fragment":"p-216996-218764-a998460667ecee98","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-216996-218764-a998460667ecee98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":218560,"character_end":218990,"quote":"iption and quantity of the goods loaded on the conveyance arriving \r\nor leaving Pakistan;] \r\n  \r\nLEGAL REFERENCE \r\n \r\n1. Substituted full stop by Finance Act, 2006. \r\n2. Added by the Finance Act, 2006. \r\n3. Inserted by the Finance Act, 2005. \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n73 \r\n \r\nCHAPTER IX \r\nDISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS \r\n73. Discharge of cargo by vessels may commence on receipt of  due \r\npermiss","quote_sha256":"befc321e375f9dcd7dc4cbfbc9b91c3853958e5c2734121bd7a5b135a7037684","reader_fragment":"p-216996-218764-a998460667ecee98","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-216996-218764-a998460667ecee98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7d2c8005204d980b9594","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":218767,"character_end":218800,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-218764-220552-8c562f5264e8e66d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-218764-220552-8c562f5264e8e66d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":218597,"character_end":219030,"quote":"ed on the conveyance arriving \r\nor leaving Pakistan;] \r\n  \r\nLEGAL REFERENCE \r\n \r\n1. Substituted full stop by Finance Act, 2006. \r\n2. Added by the Finance Act, 2006. \r\n3. Inserted by the Finance Act, 2005. \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n73 \r\n \r\nCHAPTER IX \r\nDISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS \r\n73. Discharge of cargo by vessels may commence on receipt of  due \r\npermission.-  When an order for entry inwards o","quote_sha256":"affe44be8779c235e5d7fec81c9f07053a1fb774d1e297e9ff9187dd4735a9e2","reader_fragment":"p-216996-218764-a998460667ecee98","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-216996-218764-a998460667ecee98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-71b7e08932960e04e301","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":218824,"character_end":218840,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-218764-220552-8c562f5264e8e66d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-218764-220552-8c562f5264e8e66d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":218654,"character_end":219070,"quote":" \r\nLEGAL REFERENCE \r\n \r\n1. Substituted full stop by Finance Act, 2006. \r\n2. Added by the Finance Act, 2006. \r\n3. Inserted by the Finance Act, 2005. \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n73 \r\n \r\nCHAPTER IX \r\nDISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS \r\n73. Discharge of cargo by vessels may commence on receipt of  due \r\npermission.-  When an order for entry inwards of any vessel which has arrived in any \r\n","quote_sha256":"e6d9fb93740ec45b9ad2de5df064eacae689727db73c9538368773fa2101f08b","reader_fragment":"p-216996-218764-a998460667ecee98","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-216996-218764-a998460667ecee98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-61aff84b175b76d3b355","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":221216,"character_end":221232,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-220552-222350-9b985bb74a0eff5c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-220552-222350-9b985bb74a0eff5c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":221046,"character_end":221462,"quote":"pointed, the master of such vessel or, on his  \r\napplication, the appropriate officer may then carry such goods  to \r\nthe custom-house, there to remain for entry. \r\n THE CUSTOMS ACT,1969 \r\n \r\n74 \r\n \r\n  (2) The appropriate officer shall thereupon take charge of, and grant receipts \r\nfor, such goods; and if notice in writing has been given by the master of such vessel that \r\ngoods are to remain subject to a lien fo","quote_sha256":"0539ceb19a5a0e4a41f88f7a593c8755d5ccb19b27873d0137053c4e4fab57e2","reader_fragment":"p-220552-222350-9b985bb74a0eff5c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-220552-222350-9b985bb74a0eff5c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-209849f0dd3426239105","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":223930,"character_end":223946,"quote":"CUSTOMS 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opportunity of hearing shall be provided,  \r\nif he so desires.] \r\n (4) In case of the Cust","quote_sha256":"9ffe75cabb16d673d98b7a0d565d8615adc19817d107528705d22b45b16b6771","reader_fragment":"p-227617-229332-c33a8dc6ddbe7c5f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-227617-229332-c33a8dc6ddbe7c5f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e9506990433135ecb23f","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":230848,"character_end":230864,"quote":"CUSTOMS 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Omitted.] \r\n THE CUSTOMS ACT,1969 \r\n \r\n78 \r\n \r\n22[80B. Application of risk management system .- For the purpose of enforcing \r\nCustoms Controls, risk management system shall be used in such manner as may be \r\nprescribed by rules.] \r\n5[81. 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basis of final  \r\ndetermination, and the difference between the two amounts shall","quote_sha256":"9abb22d9942c721c867f1af964640d684c540c2a0f4ab854063ed6318db9e756","reader_fragment":"p-232823-234545-6e75930308dbf5be","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-232823-234545-6e75930308dbf5be","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-262329e23a501f06f21e","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":235822,"character_end":235838,"quote":"CUSTOMS 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Omitted. \r\n \r\nLEGAL REFERENCE \r\n1. By the Finance Act, 2006 sub-section (1) of section 79 was substituted. 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Inserted by FA, 2003 and omitted by FA 2005. \r\n3. Substituted by Finance Act, 2005. \r\n4. Inserted by FA, 2003 and omitted by FA, 2005. \r\n5. Substituted by the Finance Act, 2005. \r\n5a. Inserted by the Finance Act, 2007. \r\n5b Substituted by the Finance Act, 2007. Before substitution it was as under:- \r\n  “(2) Whe","quote_sha256":"a49112af104c846f5fd022d984759421e11775b028e7795f9e87cac7e64512ef","reader_fragment":"p-238065-239843-d130f3de4297ff02","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-238065-239843-d130f3de4297ff02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-654d303c0dffc98d9d31","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":239762,"character_end":239798,"quote":"Substituted by the Finance Act, 2005","quote_sha256":"2e44afb7a6cb9d0f1b7f2d732cdf170b1f964126dbbf120cb00c98de3216475b","reader_fragment":"p-238065-239843-d130f3de4297ff02","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-238065-239843-d130f3de4297ff02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":239592,"character_end":240028,"quote":" arrival of the vessel.” \r\n2. Inserted by FA, 2003 and omitted by FA 2005. \r\n3. Substituted by Finance Act, 2005. \r\n4. Inserted by FA, 2003 and omitted by FA, 2005. \r\n5. Substituted by the Finance Act, 2005. \r\n5a. Inserted by the Finance Act, 2007. \r\n5b Substituted by the Finance Act, 2007. Before substitution it was as under:- \r\n  “(2) Where any goods are allowed to be cleared or delivered on the basis of such \r\nprovisional determi","quote_sha256":"306f2a83cc462a8e4047bf2c17904216e26f211818abcdf13babc825bb4c5854","reader_fragment":"p-238065-239843-d130f3de4297ff02","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-238065-239843-d130f3de4297ff02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-92b0b5576590113a56ff","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":239806,"character_end":239839,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-238065-239843-d130f3de4297ff02","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-238065-239843-d130f3de4297ff02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":239636,"character_end":240069,"quote":", 2003 and omitted by FA 2005. \r\n3. Substituted by Finance Act, 2005. \r\n4. Inserted by FA, 2003 and omitted by FA, 2005. \r\n5. Substituted by the Finance Act, 2005. \r\n5a. Inserted by the Finance Act, 2007. \r\n5b Substituted by the Finance Act, 2007. Before substitution it was as under:- \r\n  “(2) Where any goods are allowed to be cleared or delivered on the basis of such \r\nprovisional determination, the amount of duty, taxes and cha","quote_sha256":"b51ab784a32e8f9f4a1b06d11dae3128859f079e9171a26c26b94b3d7f12587e","reader_fragment":"p-238065-239843-d130f3de4297ff02","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-238065-239843-d130f3de4297ff02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-edc8c4a4457815d19f25","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":239846,"character_end":239882,"quote":"Substituted by the Finance Act, 2007","quote_sha256":"27027f51379a6cb140b1d0037d7a9d2b4d8143155e13c08ede5773594e2f0008","reader_fragment":"p-239843-241606-7424ab79380ca346","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-239843-241606-7424ab79380ca346","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":239676,"character_end":240112,"quote":"tituted by Finance Act, 2005. \r\n4. Inserted by FA, 2003 and omitted by FA, 2005. \r\n5. Substituted by the Finance Act, 2005. \r\n5a. Inserted by the Finance Act, 2007. \r\n5b Substituted by the Finance Act, 2007. Before substitution it was as under:- \r\n  “(2) Where any goods are allowed to be cleared or delivered on the basis of such \r\nprovisional determination, the amount of duty, taxes and charges correctly payable on those \r\ngoods sha","quote_sha256":"4bb72ad946768804a7399d95d9e3a4e60e84c6f539457655ffa1d213fb2f16f8","reader_fragment":"p-238065-239843-d130f3de4297ff02","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-238065-239843-d130f3de4297ff02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eed9a6a935f8e30cb5ee","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act,,2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":240456,"character_end":240488,"quote":"Substituted by Finance Act,,2005","quote_sha256":"0ba710ce0f1e4e3016f762b229c3adebd02b7bb29650e743c6204045f30e7865","reader_fragment":"p-239843-241606-7424ab79380ca346","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-239843-241606-7424ab79380ca346","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":240286,"character_end":240718,"quote":"er recording such circumstances, extend the period for final determination by not \r\nmore than ninety days.”       \r\n6. Inserted by FA, 2003 and omitted by FA, 2005. \r\n7. Substituted by Finance Act,,2005. \r\n8. By the Finance Act, 2006, substituted the words “twenty days” with  “one months”.  \r\n9. By the Finance Act, 2006, substituted the words ”ten” with “fifteen”.  \r\n10. Inserted by FA, 1996 and omitted by FA, 2005 At that time ","quote_sha256":"b082c7d76986c8e32c10c44bace265ff84f79c06b50e0fe6f82a6060109fdbf1","reader_fragment":"p-239843-241606-7424ab79380ca346","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-239843-241606-7424ab79380ca346","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-517862261e937b5b870e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":240502,"character_end":240519,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-239843-241606-7424ab79380ca346","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-239843-241606-7424ab79380ca346","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":240332,"character_end":240749,"quote":"riod for final determination by not \r\nmore than ninety days.”       \r\n6. Inserted by FA, 2003 and omitted by FA, 2005. \r\n7. Substituted by Finance Act,,2005. \r\n8. By the Finance Act, 2006, substituted the words “twenty days” with  “one months”.  \r\n9. By the Finance Act, 2006, substituted the words ”ten” with “fifteen”.  \r\n10. Inserted by FA, 1996 and omitted by FA, 2005 At that time section 82A was as under:-. \r\n ","quote_sha256":"743b665b4a99d9c5d9d8fe3e7a4bcdc041c80401213a8c71a286766369c7cfa4","reader_fragment":"p-239843-241606-7424ab79380ca346","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-239843-241606-7424ab79380ca346","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8486ef072d18e5218787","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":240590,"character_end":240607,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-239843-241606-7424ab79380ca346","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-239843-241606-7424ab79380ca346","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":240420,"character_end":240837,"quote":" 2003 and omitted by FA, 2005. \r\n7. Substituted by Finance Act,,2005. \r\n8. By the Finance Act, 2006, substituted the words “twenty days” with  “one months”.  \r\n9. By the Finance Act, 2006, substituted the words ”ten” with “fifteen”.  \r\n10. Inserted by FA, 1996 and omitted by FA, 2005 At that time section 82A was as under:-. \r\n “82A.  Procedure in case of goods not cleared or warehoused or transshipped or exported ","quote_sha256":"a2b56ced6ac335060c205c72e07aced033d57ec4bf077b3bb2f50dbf81afd88a","reader_fragment":"p-239843-241606-7424ab79380ca346","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-239843-241606-7424ab79380ca346","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7a0b0360e5c4527fa0ad","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":241949,"character_end":241965,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-241606-243402-98055790899f6c56","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-241606-243402-98055790899f6c56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":241779,"character_end":242195,"quote":"he fact that \r\nadjudication of the case under section 179, or an appeal under section 193, or 196, or a \r\nproceeding in any court of law in Pakistan, is pending:  \r\n THE CUSTOMS ACT,1969 \r\n \r\n82 \r\n \r\n Provided that-            \r\n(a) animals, perishable and hazardous goods may, with the permission of the appropriate \r\nofficer, be sold  at any time;  \r\n(b) arms and ammunition or military stores may be sold or other","quote_sha256":"90fbe00a593929f42e2d11c33e954044144fa7fe641b760bc0f404a4b698733f","reader_fragment":"p-241606-243402-98055790899f6c56","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-241606-243402-98055790899f6c56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c0054a35db2c4081db1","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act,2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":243311,"character_end":243342,"quote":"Substituted by Finance Act,2010","quote_sha256":"62a9b53b3eb99e37903af76c34338947c56a6cfffbc6b7ce745f7e80bd75fa59","reader_fragment":"p-241606-243402-98055790899f6c56","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-241606-243402-98055790899f6c56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":243141,"character_end":243572,"quote":"\r\n Provided further that nothing in this section shall authorize removal for home consumption of \r\nany dutiable goods without payment of customs-duties thereon;”   \r\n11. Substituted by Finance Act,2010. 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Added by the Finance Act, 2010. \r\n13. Added by the Finance Act, 2010 \r\n14. Added by the Finance Act, 2012. \r\n15. The word “ or a post-dated cheque”  omitted by Finance Act, 2013 \r\n16. Added by Finance Act, 2014 \r\n17. Inserted by Finance Act, 2014 \r\n18. Substit","quote_sha256":"dcdfc02a5d2b70134f53868108d23a6a6ee2b2d2a921b0e3e4a8c85e66f4ef36","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e95f5eb2041ca537e253","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":243975,"character_end":244005,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":243805,"character_end":244235,"quote":"uch goods by filing a goods declaration after having assessed and paid his \r\nliabilities of duties, taxes and other charges”. \r\n12. Added by the Finance Act, 2010. \r\n13. Added by the Finance Act, 2010 \r\n14. Added by the Finance Act, 2012. \r\n15. The word “ or a post-dated cheque”  omitted by Finance Act, 2013 \r\n16. Added by Finance Act, 2014 \r\n17. Inserted by Finance Act, 2014 \r\n18. Substituted for the word “tax’ by Finance Act","quote_sha256":"a4614946996c9bdcbeb7c294dd3d5e12564aa0f8af8c7232533779c6cbaaab8c","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-54cd58d79b13d7773a98","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244012,"character_end":244042,"quote":"Added by the Finance Act, 2012","quote_sha256":"c6a5cb73cefff9ba5410dd733a667db8e6b7c4e98d53844774d1a8570fdc9915","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":243842,"character_end":244272,"quote":"on after having assessed and paid his \r\nliabilities of duties, taxes and other charges”. \r\n12. Added by the Finance Act, 2010. \r\n13. Added by the Finance Act, 2010 \r\n14. Added by the Finance Act, 2012. \r\n15. The word “ or a post-dated cheque”  omitted by Finance Act, 2013 \r\n16. Added by Finance Act, 2014 \r\n17. Inserted by Finance Act, 2014 \r\n18. Substituted for the word “tax’ by Finance Act, 2014 \r\n19. 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Added by the Finance Act, 2010. \r\n13. Added by the Finance Act, 2010 \r\n14. Added by the Finance Act, 2012. \r\n15. The word “ or a post-dated cheque”  omitted by Finance Act, 2013 \r\n16. Added by Finance Act, 2014 \r\n17. Inserted by Finance Act, 2014 \r\n18. Substituted for the word “tax’ by Finance Act, 2014 \r\n19. Inserted by Finance Act, 2015 \r\n20. Added the Finance Act, 2015 \r\n21. Substituted by Finance Act","quote_sha256":"1784780077768518ee2234fbb98b032fd41b2de7fbcda9813f08cf4f6b147966","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-71b5db5b6af5bfc31681","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244121,"character_end":244147,"quote":"Added by Finance Act, 2014","quote_sha256":"ff0db2306a4c22ad59cd8f6936d3d4c6289d0c65cf2832a7a7cb48b65bb210a5","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":243951,"character_end":244377,"quote":"inance Act, 2010. \r\n13. Added by the Finance Act, 2010 \r\n14. Added by the Finance Act, 2012. \r\n15. The word “ or a post-dated cheque”  omitted by Finance Act, 2013 \r\n16. Added by Finance Act, 2014 \r\n17. Inserted by Finance Act, 2014 \r\n18. Substituted for the word “tax’ by Finance Act, 2014 \r\n19. Inserted by Finance Act, 2015 \r\n20. Added the Finance Act, 2015 \r\n21. Substituted by Finance Act, 2019 . At the time of substitut","quote_sha256":"a1bc6c791751e591f0b758b950012e86eeeb67179767575e4a5a6b03b718e38b","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c6d167caa831e8e18e57","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244154,"character_end":244183,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":243984,"character_end":244413,"quote":"the Finance Act, 2010 \r\n14. Added by the Finance Act, 2012. \r\n15. The word “ or a post-dated cheque”  omitted by Finance Act, 2013 \r\n16. Added by Finance Act, 2014 \r\n17. Inserted by Finance Act, 2014 \r\n18. Substituted for the word “tax’ by Finance Act, 2014 \r\n19. Inserted by Finance Act, 2015 \r\n20. Added the Finance Act, 2015 \r\n21. Substituted by Finance Act, 2019 . At the time of substitution the word was “fifteen” \r\n22. 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At the time of substitution ","quote_sha256":"7c464fa6dabd9bfefa38a1145d3aa12bbb54ad25e7652d00e0e770c210bbc475","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f593827afcdaf729ebd3","source":"pk-code-a55ea36c33f4c4c3","title":"Added the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244284,"character_end":244311,"quote":"Added the Finance Act, 2015","quote_sha256":"9c74231009a93a99fe472a06ec06b45ef620d74a94dc16c425357540fe58fbd3","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244114,"character_end":244541,"quote":" \r\n16. Added by Finance Act, 2014 \r\n17. Inserted by Finance Act, 2014 \r\n18. Substituted for the word “tax’ by Finance Act, 2014 \r\n19. Inserted by Finance Act, 2015 \r\n20. Added the Finance Act, 2015 \r\n21. Substituted by Finance Act, 2019 . At the time of substitution the word was “fifteen” \r\n22. Inserted by Finance Act,2019 \r\n23. Substituted by Finance Act, 2019. At the time of substitution the words was” \r\n(1) “twenty” \r\n(2","quote_sha256":"4658a52bc47d3d9fadaacc37cd901748cd6b7b0e0b7f9001198cf641c865737f","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d02d52ad7da70c3e8a7c","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244318,"character_end":244350,"quote":"Substituted by Finance Act, 2019","quote_sha256":"4ecf84575b64a9243c10f2b5cc60cfd9888653144921e90bb393ec7e0a2b68eb","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244148,"character_end":244580,"quote":"\r\n17. 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At the time of substitution the words was” \r\n(1) “twenty” \r\n(2) “ten”  \r\n24 Inserted by Finance Act, ","quote_sha256":"a8f604029a303a3603762c953d8c5f59703082ceacf6c86b927df1784a967186","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c65c06f396296c130c3d","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244410,"character_end":244438,"quote":"Inserted by Finance Act,2019","quote_sha256":"3a9fcc1584d873104ba4a3b0c78287dbf6ecd271a914c35342b5431d3f2e2dcc","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244240,"character_end":244668,"quote":"4 \r\n19. Inserted by Finance Act, 2015 \r\n20. Added the Finance Act, 2015 \r\n21. Substituted by Finance Act, 2019 . At the time of substitution the word was “fifteen” \r\n22. Inserted by Finance Act,2019 \r\n23. Substituted by Finance Act, 2019. At the time of substitution the words was” \r\n(1) “twenty” \r\n(2) “ten”  \r\n24 Inserted by Finance Act, 2020 (June) \r\n25. Inserted by Finance Act, 2021(June)  \r\n26. Inserted through Ordinance ","quote_sha256":"cc0555ed1a89f505425d8a6efd7f690b42687c8aa8e9387cc7c1ce70a393cc5d","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-90a7ced6e7f3cfab0161","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244445,"character_end":244477,"quote":"Substituted by Finance Act, 2019","quote_sha256":"4ecf84575b64a9243c10f2b5cc60cfd9888653144921e90bb393ec7e0a2b68eb","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244275,"character_end":244707,"quote":"15 \r\n20. Added the Finance Act, 2015 \r\n21. Substituted by Finance Act, 2019 . At the time of substitution the word was “fifteen” \r\n22. Inserted by Finance Act,2019 \r\n23. Substituted by Finance Act, 2019. At the time of substitution the words was” \r\n(1) “twenty” \r\n(2) “ten”  \r\n24 Inserted by Finance Act, 2020 (June) \r\n25. Inserted by Finance Act, 2021(June)  \r\n26. Inserted through Ordinance No.XXII (15.09.2021) \r\n27. Substituted/","quote_sha256":"380e81f24c5f8730112c04a1e16dff13c0ec463722e7e2a3b579756c63432117","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e112443711ec5e930946","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244555,"character_end":244584,"quote":"Inserted by Finance Act, 2020","quote_sha256":"48f2bd64db052cba2829e87f47693fce4af5021f6f2066accba94d881354cdf4","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244385,"character_end":244814,"quote":"word was “fifteen” \r\n22. Inserted by Finance Act,2019 \r\n23. Substituted by Finance Act, 2019. At the time of substitution the words was” \r\n(1) “twenty” \r\n(2) “ten”  \r\n24 Inserted by Finance Act, 2020 (June) \r\n25. Inserted by Finance Act, 2021(June)  \r\n26. Inserted through Ordinance No.XXII (15.09.2021) \r\n27. Substituted/Omitted by Supplementary Finance Act, 2022(January) \r\n28. Inserted/substituted by Finance Act, 2022(June) \r","quote_sha256":"2760f7bb38b7ce63fa47c0ac1f33e74f18a7daa472d17274ac61ab5f666f7c84","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-98a8529078082ade75c8","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244598,"character_end":244627,"quote":"Inserted by Finance Act, 2021","quote_sha256":"6d9ae191ed2419263ba75cf8e3baf5dfaf29c33a4484955c1eee24dcd47717c2","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244428,"character_end":244857,"quote":"e Act,2019 \r\n23. Substituted by Finance Act, 2019. At the time of substitution the words was” \r\n(1) “twenty” \r\n(2) “ten”  \r\n24 Inserted by Finance Act, 2020 (June) \r\n25. Inserted by Finance Act, 2021(June)  \r\n26. Inserted through Ordinance No.XXII (15.09.2021) \r\n27. Substituted/Omitted by Supplementary Finance Act, 2022(January) \r\n28. Inserted/substituted by Finance Act, 2022(June) \r\n29. Inserter/substituted by Finance Act, 2","quote_sha256":"6a5cca25b8abb3f40eefa8985ec8f8df93adc99f80460dd46af1fbd0240e517c","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c10b80ff30ea19ade241","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted/Omitted by Supplementary Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244695,"character_end":244749,"quote":"Substituted/Omitted by Supplementary Finance Act, 2022","quote_sha256":"898255efd878cce2a6d974b867f6345c6f9ffeffb241327436af5b1848df0984","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244525,"character_end":244979,"quote":"1) “twenty” \r\n(2) “ten”  \r\n24 Inserted by Finance Act, 2020 (June) \r\n25. Inserted by Finance Act, 2021(June)  \r\n26. Inserted through Ordinance No.XXII (15.09.2021) \r\n27. Substituted/Omitted by Supplementary Finance Act, 2022(January) \r\n28. Inserted/substituted by Finance Act, 2022(June) \r\n29. Inserter/substituted by Finance Act, 2023(June) \r\n30. Inserted by Finance Act, 2024(June) \r\n31. Substituted by Finance Act, 2025(June) \r\n \r\n THE CUSTOMS ACT,196","quote_sha256":"2a04c3808f98fe5021b9f4194c032be486c49b7dad3c0a54ee1466f764d54cee","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2e10bc18258566f9d547","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244789,"character_end":244806,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244619,"character_end":245036,"quote":"ct, 2021(June)  \r\n26. Inserted through Ordinance No.XXII (15.09.2021) \r\n27. Substituted/Omitted by Supplementary Finance Act, 2022(January) \r\n28. Inserted/substituted by Finance Act, 2022(June) \r\n29. Inserter/substituted by Finance Act, 2023(June) \r\n30. Inserted by Finance Act, 2024(June) \r\n31. Substituted by Finance Act, 2025(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n83 \r\n \r\nCHAPTER X \r\nCLEARANCE OF GOODS FOR HOME-CO","quote_sha256":"7f13ba6f707dbd6dba08d829863bb0b543f935bd9658a6ca43f9fcd68ca82f3f","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fa5ff43a85e0c180e65d","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244843,"character_end":244860,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244673,"character_end":245090,"quote":"II (15.09.2021) \r\n27. Substituted/Omitted by Supplementary Finance Act, 2022(January) \r\n28. Inserted/substituted by Finance Act, 2022(June) \r\n29. Inserter/substituted by Finance Act, 2023(June) \r\n30. Inserted by Finance Act, 2024(June) \r\n31. Substituted by Finance Act, 2025(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n83 \r\n \r\nCHAPTER X \r\nCLEARANCE OF GOODS FOR HOME-CONSUMPTION \r\n1[83. Clearance for home consumption.- (1)","quote_sha256":"508fbf265e240a985e1fdfac44991ef13175834d61e2338a4c9d0a7007a31508","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8998a48750ee85cddc80","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244873,"character_end":244902,"quote":"Inserted by Finance Act, 2024","quote_sha256":"bdff7e1f1128004b85f547e797616cacc23a310109edf95b15d0fd8f3509925d","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244703,"character_end":245132,"quote":"ted/Omitted by Supplementary Finance Act, 2022(January) \r\n28. Inserted/substituted by Finance Act, 2022(June) \r\n29. Inserter/substituted by Finance Act, 2023(June) \r\n30. Inserted by Finance Act, 2024(June) \r\n31. Substituted by Finance Act, 2025(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n83 \r\n \r\nCHAPTER X \r\nCLEARANCE OF GOODS FOR HOME-CONSUMPTION \r\n1[83. Clearance for home consumption.- (1)  When the owner of any goods entered \r\nfo","quote_sha256":"60543d1371b1971be425729ad05f6bd7f7cd6745668db7bc814c6158cb541e05","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dafb5dd31d1fdebec90e","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244915,"character_end":244947,"quote":"Substituted by Finance Act, 2025","quote_sha256":"2ea9c7b11560e5bf91978e052a231e3ce1d32f21b71e93215118f1643419593f","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244745,"character_end":245177,"quote":"2022(January) \r\n28. Inserted/substituted by Finance Act, 2022(June) \r\n29. Inserter/substituted by Finance Act, 2023(June) \r\n30. Inserted by Finance Act, 2024(June) \r\n31. Substituted by Finance Act, 2025(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n83 \r\n \r\nCHAPTER X \r\nCLEARANCE OF GOODS FOR HOME-CONSUMPTION \r\n1[83. Clearance for home consumption.- (1)  When the owner of any goods entered \r\nfor home-consumption and assessed under section","quote_sha256":"f921cbd447684394dc6e5feffd764cb6fa0c6ead17f738ce50f1eac2e28ba349","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-131274f4f18d06aba96e","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244964,"character_end":244980,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":244794,"character_end":245210,"quote":"ce Act, 2022(June) \r\n29. Inserter/substituted by Finance Act, 2023(June) \r\n30. Inserted by Finance Act, 2024(June) \r\n31. Substituted by Finance Act, 2025(June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n83 \r\n \r\nCHAPTER X \r\nCLEARANCE OF GOODS FOR HOME-CONSUMPTION \r\n1[83. Clearance for home consumption.- (1)  When the owner of any goods entered \r\nfor home-consumption and assessed under section 2[****] 80 2[****] or 81 has pai","quote_sha256":"fddabe9c76511825b28f9aa9f2968df021bdf913ed54bdfca9f699709d583fd6","reader_fragment":"p-243402-245130-8ed859bef6051d33","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-243402-245130-8ed859bef6051d33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-42d4aca669ab36f4057b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":247547,"character_end":247563,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-246910-248701-54989f4f987a8713","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-246910-248701-54989f4f987a8713","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":247377,"character_end":247793,"quote":"of goods and mast er \r\nof conveyance, as the case may be, shall be liable to fine, penalty, detention, seizure and \r\nconfiscation under the provision of this Act. \r\n THE CUSTOMS ACT,1969 \r\n \r\n84 \r\n \r\n(4)   Notwithstanding anything contained in the aforementioned provisions, no \r\ne-bilty is required to be generated, as prescribed by the Board where- \r\n(a)   the value of the goods or the travel distance is less tha","quote_sha256":"9a0ac632bc360f0e595fb6df66049a878b693dfc5544ac12135ca5329d6ef86b","reader_fragment":"p-246910-248701-54989f4f987a8713","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-246910-248701-54989f4f987a8713","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6e43233b6f39a646798a","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1993","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":247992,"character_end":248009,"quote":"Finance Act, 1993","quote_sha256":"dd4af395fb1569b63da7a4d2e33d3510dcfd104153a42cfb2fa79361ef97c6c1","reader_fragment":"p-246910-248701-54989f4f987a8713","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-246910-248701-54989f4f987a8713","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":247822,"character_end":248239,"quote":"\r\n(b)  the goods being transported are specifically exempted from the purview of \r\ne-bilty mechanism.    \r\n \r\nLEGAL REFERENCE \r\n1. Re-numbered as sub -section (1) by the Finance Act, 1993 (X of 1993), S.4(iii), page 121 and \r\nsubstituted  by the Finance Act, 2003  (I of 2003), S.5(19), page 27. At  the time of substitution \r\nsection 83 was as under:-  \r\n “83. Clearance for home -consumption.-  1a[(1) When the owne","quote_sha256":"04bb4a59debc8100341473e8a348241f1794abd9e92a3e8a3f1c5544c545c2e0","reader_fragment":"p-246910-248701-54989f4f987a8713","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-246910-248701-54989f4f987a8713","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd825d2114ce9afb66c7","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":248068,"character_end":248085,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-246910-248701-54989f4f987a8713","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-246910-248701-54989f4f987a8713","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":247898,"character_end":248315,"quote":"w of \r\ne-bilty mechanism.    \r\n \r\nLEGAL REFERENCE \r\n1. Re-numbered as sub -section (1) by the Finance Act, 1993 (X of 1993), S.4(iii), page 121 and \r\nsubstituted  by the Finance Act, 2003  (I of 2003), S.5(19), page 27. At  the time of substitution \r\nsection 83 was as under:-  \r\n “83. Clearance for home -consumption.-  1a[(1) When the owner of any goods entered for \r\nhome-consumption and assessed under section 80 ","quote_sha256":"afb83aca4e4010700095057463eaf6b490a925048890655c5813580f05ef3529","reader_fragment":"p-246910-248701-54989f4f987a8713","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-246910-248701-54989f4f987a8713","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-863b3df5cd71e46744b8","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1993","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249060,"character_end":249077,"quote":"Finance Act, 1993","quote_sha256":"dd4af395fb1569b63da7a4d2e33d3510dcfd104153a42cfb2fa79361ef97c6c1","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":248890,"character_end":249307,"quote":"um on \r\nimport duty and other charges payable on such goods: \r\n  Provided that where the bill of entry is returned for payment of duty before the \r\ncommencing day of the Finance Act, 1993, and the owner has not paid such duty before such \r\ncommencing day, the date of return of such bill of entry shall be such commencing day.] \r\n \r\n1a. Re-numbered as sub-section (1) by the Finance Act, 1993 (X of 1993).  \r\n1b. Adde","quote_sha256":"a2f4f01e23310aebec51bfdd47fb167bfe7b7f4aa16f17f1665aeb76cefedc43","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-48162bb97315b3cbdda9","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1993","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249265,"character_end":249282,"quote":"Finance Act, 1993","quote_sha256":"dd4af395fb1569b63da7a4d2e33d3510dcfd104153a42cfb2fa79361ef97c6c1","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249095,"character_end":249512,"quote":"s not paid such duty before such \r\ncommencing day, the date of return of such bill of entry shall be such commencing day.] \r\n \r\n1a. Re-numbered as sub-section (1) by the Finance Act, 1993 (X of 1993).  \r\n1b. Added by the Finance Act, 1993 (X of 1993), S.4(iii), page 121.     \r\n \r\n2. Figures, letters and commas “79A, 80A” omitted vide Finance Act, 2005 \r\n \r\n3 By the Finance Act, 2006, substituted the word “thirty”.","quote_sha256":"4db93b02af70849fd5a5c71c5a828ca78d7a7e24320b4e85c67a68c6631381d0","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-92932feda3d6a1a86870","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1993","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249303,"character_end":249333,"quote":"Added by the Finance Act, 1993","quote_sha256":"124c05098694020080f6b630138e927441391ad26ab396e29ff8150794788fa3","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249133,"character_end":249563,"quote":"mencing day, the date of return of such bill of entry shall be such commencing day.] \r\n \r\n1a. Re-numbered as sub-section (1) by the Finance Act, 1993 (X of 1993).  \r\n1b. Added by the Finance Act, 1993 (X of 1993), S.4(iii), page 121.     \r\n \r\n2. Figures, letters and commas “79A, 80A” omitted vide Finance Act, 2005 \r\n \r\n3 By the Finance Act, 2006, substituted the word “thirty”. \r\n4. Inserted by the Finance Act, 2000 (XXI of 200","quote_sha256":"8cfede6c668e16b6d04a5307eb2a4d7857d47c3cfaee519e2cb299573d30e3bb","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b296be5db6f265b9773e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249431,"character_end":249448,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249261,"character_end":249678,"quote":"the Finance Act, 1993 (X of 1993).  \r\n1b. Added by the Finance Act, 1993 (X of 1993), S.4(iii), page 121.     \r\n \r\n2. Figures, letters and commas “79A, 80A” omitted vide Finance Act, 2005 \r\n \r\n3 By the Finance Act, 2006, substituted the word “thirty”. \r\n4. Inserted by the Finance Act, 2000 (XXI of 2000),and. By the Finance Act, 2006 section 83A \r\nwas omitted At that time section 83A was as under:-. \r\n  “83.A Levy ","quote_sha256":"e2fa600a9e19f2b6b4cee4a817b33fc359e4768bd60f19ed47ad396bb9d6da83","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d87c6e026421bbf57198","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249463,"character_end":249480,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249293,"character_end":249710,"quote":").  \r\n1b. Added by the Finance Act, 1993 (X of 1993), S.4(iii), page 121.     \r\n \r\n2. Figures, letters and commas “79A, 80A” omitted vide Finance Act, 2005 \r\n \r\n3 By the Finance Act, 2006, substituted the word “thirty”. \r\n4. Inserted by the Finance Act, 2000 (XXI of 2000),and. By the Finance Act, 2006 section 83A \r\nwas omitted At that time section 83A was as under:-. \r\n  “83.A Levy of additional duty. -  Notwithst","quote_sha256":"f1cd9a311b8f0269bac55611d9214c9cea7419c723e755ccba2d7de9b68f463f","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2a52bc80099711bbe0ca","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249518,"character_end":249551,"quote":"Inserted by the Finance Act, 2000","quote_sha256":"581e244403ac8ab7b870a6f16f3fb999611c940a9ba6d812d8bafc96b668ea6e","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249348,"character_end":249781,"quote":".4(iii), page 121.     \r\n \r\n2. Figures, letters and commas “79A, 80A” omitted vide Finance Act, 2005 \r\n \r\n3 By the Finance Act, 2006, substituted the word “thirty”. \r\n4. Inserted by the Finance Act, 2000 (XXI of 2000),and. By the Finance Act, 2006 section 83A \r\nwas omitted At that time section 83A was as under:-. \r\n  “83.A Levy of additional duty. -  Notwithstanding anything contained in this Act and \r\nwithout prejudice to any ot","quote_sha256":"0a80b13848ef75a29448cebd3722dbe2b73a3ca99b00ef63bb6325a9e2d60418","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c946ba54e0f9cb62fab8","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249578,"character_end":249595,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":249408,"character_end":249825,"quote":"79A, 80A” omitted vide Finance Act, 2005 \r\n \r\n3 By the Finance Act, 2006, substituted the word “thirty”. \r\n4. Inserted by the Finance Act, 2000 (XXI of 2000),and. By the Finance Act, 2006 section 83A \r\nwas omitted At that time section 83A was as under:-. \r\n  “83.A Levy of additional duty. -  Notwithstanding anything contained in this Act and \r\nwithout prejudice to any other action that may be taken under this Act,","quote_sha256":"04f544c74d46171cd0a6157a946f042c2e380ffc570e91d3f92be76a0518bc68","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fe673537a7b51eef0bb2","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250404,"character_end":250420,"quote":"Finance Act,2009","quote_sha256":"9bed4c823191d2eb1e6d5fb66a2bfe4b712548447d944aafe1ef7972389bf9b0","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250234,"character_end":250650,"quote":"d to the \r\nday preceding the date on which the same are actually paid.” \r\n \r\n5. The words “fourteen per cent” substituted with the words “KIBOR plus three per cent” by \r\nFinance Act,2009. \r\n6. The figure ‘80A’ omitted by Finance Act, 2013 \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021 (June) \r\n9. Substituted by Finance Act, 2025 (June) \r\n10. Inserted by Finance Act, 2025(June) \r\n THE CUSTOM","quote_sha256":"a6c1dc3468152dbc74c4e07ccc50d971a624f97389024789826c162086f04ec6","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7b1d9342fe991f7549bc","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250455,"character_end":250472,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250285,"character_end":250702,"quote":" are actually paid.” \r\n \r\n5. The words “fourteen per cent” substituted with the words “KIBOR plus three per cent” by \r\nFinance Act,2009. \r\n6. The figure ‘80A’ omitted by Finance Act, 2013 \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021 (June) \r\n9. Substituted by Finance Act, 2025 (June) \r\n10. Inserted by Finance Act, 2025(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n85 \r\n \r\nCHAPTER XI \r\nWAREHOUSING \r\n8","quote_sha256":"ab0d9bf624a5e1c39484a2d5118115a3f2c65c5d301f71760a82a74cee173c15","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf2e888c11ffd9eb8204","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250478,"character_end":250507,"quote":"Inserted by Finance Act, 2018","quote_sha256":"fb69da3cadfb014e22537098bee4f55bd5899b4083a722a9fbf543c37cd8b908","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250308,"character_end":250737,"quote":" \r\n5. The words “fourteen per cent” substituted with the words “KIBOR plus three per cent” by \r\nFinance Act,2009. \r\n6. The figure ‘80A’ omitted by Finance Act, 2013 \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021 (June) \r\n9. Substituted by Finance Act, 2025 (June) \r\n10. Inserted by Finance Act, 2025(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n85 \r\n \r\nCHAPTER XI \r\nWAREHOUSING \r\n84. Application to warehouse. - When","quote_sha256":"b588c9695eb0c3d97b33b4252519bc9129344391657bcee52ca999a248fb9bc2","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e42b988fbb6b7587e512","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250513,"character_end":250542,"quote":"Inserted by Finance Act, 2021","quote_sha256":"6d9ae191ed2419263ba75cf8e3baf5dfaf29c33a4484955c1eee24dcd47717c2","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250343,"character_end":250772,"quote":" substituted with the words “KIBOR plus three per cent” by \r\nFinance Act,2009. \r\n6. The figure ‘80A’ omitted by Finance Act, 2013 \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021 (June) \r\n9. Substituted by Finance Act, 2025 (June) \r\n10. Inserted by Finance Act, 2025(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n85 \r\n \r\nCHAPTER XI \r\nWAREHOUSING \r\n84. Application to warehouse. - When any dutiable goods have been enter","quote_sha256":"9851acae354f34bad8dbdc3e8ccfd8f7bcd3bc9478487509c2c68aa9e2f2baad","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fc24f99c2401aac17ba6","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250555,"character_end":250587,"quote":"Substituted by Finance Act, 2025","quote_sha256":"2ea9c7b11560e5bf91978e052a231e3ce1d32f21b71e93215118f1643419593f","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250385,"character_end":250817,"quote":"ree per cent” by \r\nFinance Act,2009. \r\n6. The figure ‘80A’ omitted by Finance Act, 2013 \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021 (June) \r\n9. Substituted by Finance Act, 2025 (June) \r\n10. Inserted by Finance Act, 2025(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n85 \r\n \r\nCHAPTER XI \r\nWAREHOUSING \r\n84. Application to warehouse. - When any dutiable goods have been entered for \r\nwarehousing and assessed under secti","quote_sha256":"5b4256a8286a46011295e57022f8443628ec87c1bee645c0df07cd6fd84d23ec","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d860a91573af13709362","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250601,"character_end":250630,"quote":"Inserted by Finance Act, 2025","quote_sha256":"7fd36bb149f8b043a30668df998819d4db5f6f7fc83cdcbe4a3da8ff69128875","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250431,"character_end":250860,"quote":"figure ‘80A’ omitted by Finance Act, 2013 \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021 (June) \r\n9. Substituted by Finance Act, 2025 (June) \r\n10. Inserted by Finance Act, 2025(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n85 \r\n \r\nCHAPTER XI \r\nWAREHOUSING \r\n84. Application to warehouse. - When any dutiable goods have been entered for \r\nwarehousing and assessed under section 1[*****] 80 1[*****] or 81] the owner of","quote_sha256":"26d84e5da025024adccb745ac2e1c53fa85a74fe7f5c188480f56ec1cb5f2f6e","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee1e346df22b8a743b89","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250644,"character_end":250660,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-250475-252257-7d47a3f26be8a385","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-250475-252257-7d47a3f26be8a385","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":250474,"character_end":250890,"quote":"\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021 (June) \r\n9. Substituted by Finance Act, 2025 (June) \r\n10. Inserted by Finance Act, 2025(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n85 \r\n \r\nCHAPTER XI \r\nWAREHOUSING \r\n84. Application to warehouse. - When any dutiable goods have been entered for \r\nwarehousing and assessed under section 1[*****] 80 1[*****] or 81] the owner of such \r\ngoods may apply for le","quote_sha256":"e9277a61bddcb11930ab060a6b18a19633171cd3de1ffbf9febcaa37869ce9e1","reader_fragment":"p-248701-250475-e9609550f957c3ee","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-248701-250475-e9609550f957c3ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dfa4a03cdc1ba2f575c9","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":252870,"character_end":252886,"quote":"CUSTOMS 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marks, numbers and contents \r\nof each package, and the warehouse or place in the w","quote_sha256":"8d3cd806579df522ceec804badd3f36f2f17d4e0a7b95bf66531e919c841f31a","reader_fragment":"p-252257-254012-1c1122ba2bdbfe16","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-252257-254012-1c1122ba2bdbfe16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-504f8b83051fbea9c5d7","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":255346,"character_end":255362,"quote":"CUSTOMS 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without \r\npayment of duty, except such as may eventually become payable on a \r\nde","quote_sha256":"3218a0e8a126d35a3b67124a0661ef2580ea5f7bc37ba5b58c7e74bf91d0e5f8","reader_fragment":"p-257540-259324-ed2b1d014ec07189","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-257540-259324-ed2b1d014ec07189","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-20bffc110e15a9f0ca40","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":260178,"character_end":260194,"quote":"CUSTOMS 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Clearance of warehoused goods for export. -  Any owner of warehoused good \r\nmay, at any time within the period of their warehousing under section 98, clear such \r\ngoods for export out of Pakistan on  payment of ","quote_sha256":"b559e4f5f39c1e4af0ce1f52eedbe988cbde5502fe9e7d2e35b2f44a6dbb6514","reader_fragment":"p-266384-268159-386bd94c1a4f8324","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-266384-268159-386bd94c1a4f8324","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fa79431a78efc9af0bb0","source":"pk-code-a55ea36c33f4c4c3","title":"Collector THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":271194,"character_end":271227,"quote":"Collector \r\n THE CUSTOMS ACT,1969","quote_sha256":"b7c16627cfbfc192735de3fe5a12eb2f08b07cc79da2c1f567fe244797d4e824","reader_fragment":"p-269953-271713-b37e1949e6361b31","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-269953-271713-b37e1949e6361b31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":271024,"character_end":271457,"quote":"\nmanner of their storage may, by notification in the official Gazette, specify are, at the \r\ntime of delivery from a warehouse, found to be deficient in quantity and the Collector \r\n THE CUSTOMS ACT,1969 \r\n \r\n93 \r\n \r\nof Customs is satisfied that such deficiency is on account of natural loss, no duty shall \r\nbe charged on such deficiency.           \r\n \r\n111. Duty on goods improperly removed from warehouse or allowed to remain \r\nbe","quote_sha256":"02487c6e78ddbc105e48c7ea20159dcbfbb3e10600dcfd290b68db526fb0c07a","reader_fragment":"p-269953-271713-b37e1949e6361b31","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-269953-271713-b37e1949e6361b31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-619bddab320ff07b9286","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":273801,"character_end":273817,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-273440-275165-efb8fafec2b9526d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-273440-275165-efb8fafec2b9526d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":273631,"character_end":274047,"quote":"the purposes for which they have been removed, the date of removal, the name \r\nof the person removing them, the number and date of the 30[goods declaration] under \r\n THE CUSTOMS ACT,1969 \r\n \r\n94 \r\n \r\nwhich they have been taken away, if removed for exportation, or  30A[***] for home-\r\nconsumption and the amount of duty paid, if any 31[:]  \r\n 32[Provided that at customs -station where the Customs Computerized Syste","quote_sha256":"c7ff9aa5e1b6e91494bf888a3cb3f1b0a53e863c72992290843f2e7e48bb0347","reader_fragment":"p-273440-275165-efb8fafec2b9526d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-273440-275165-efb8fafec2b9526d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-28f86c7b0cbe1e1fbde4","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":276552,"character_end":276568,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-275165-276953-c440e53f4f4d437a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-275165-276953-c440e53f4f4d437a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":276382,"character_end":276798,"quote":") Every public warehouse shall be under the lock \r\nand key of both the warehouse -keeper appointed by the Collector of Customs, and the \r\nappropriate officer.     \r\n THE CUSTOMS ACT,1969 \r\n \r\n95 \r\n \r\n (2) Every private warehouse shall be under the lock and key of both the \r\nlicensee and the appropriate officer.       \r\n118. Power to decide where goods may be deposited in public warehouse, and on \r\nwhat terms. -  ","quote_sha256":"ea84e0c8ef2006f3a33f7ea8f772fa55ec445ab6e473a8d18f56efdeaeb33417","reader_fragment":"p-275165-276953-c440e53f4f4d437a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-275165-276953-c440e53f4f4d437a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bd50e43a90532435cecc","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277502,"character_end":277518,"quote":"Finance Act,2003","quote_sha256":"63d34020cec6ebc822e722e1de169b1dc37cf88b6616af4392dcc5675fa17764","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277332,"character_end":277748,"quote":" the goods and be defrayed by, and recoverable from,  the owner, in the \r\nmanner provided in section 112. \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted for the figure “80” by Finance Act,2003 (I of 2003), S.5(21)(a), page 28 and figures, \r\nletters and commas”79A, 80A” omitted vide Finance Act, 2005. \r\n2. Substituted for the full stop by Finance Act,1990 (VII of 1990),S.6(5), page 35. \r\n3. Added by the Finance Act,1990","quote_sha256":"07bb4a89401e1b673c8cd64a753d5b441c5e2382a8fe88db0f1ad704e2150cfe","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b978e9348acfb5ef5632","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277609,"character_end":277626,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277439,"character_end":277856,"quote":"\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted for the figure “80” by Finance Act,2003 (I of 2003), S.5(21)(a), page 28 and figures, \r\nletters and commas”79A, 80A” omitted vide Finance Act, 2005. \r\n2. Substituted for the full stop by Finance Act,1990 (VII of 1990),S.6(5), page 35. \r\n3. Added by the Finance Act,1990(VII of 1990), A.6(5), page 35. \r\n4. Substituted for the full stop by Finance Act,2003 (I of 2003), S.5(21)(","quote_sha256":"eee28c4a2e96cf71f8cea35f863c81e25c73de66cb4a1eeb1f93c55eff2abc40","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0189257ebf379e00b995","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277666,"character_end":277682,"quote":"Finance Act,1990","quote_sha256":"7ff30fea7c62f9849a778502482ecfd8fe57527ef7e3e8187c209a33e337283a","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277496,"character_end":277912,"quote":"0” by Finance Act,2003 (I of 2003), S.5(21)(a), page 28 and figures, \r\nletters and commas”79A, 80A” omitted vide Finance Act, 2005. \r\n2. Substituted for the full stop by Finance Act,1990 (VII of 1990),S.6(5), page 35. \r\n3. Added by the Finance Act,1990(VII of 1990), A.6(5), page 35. \r\n4. Substituted for the full stop by Finance Act,2003 (I of 2003), S.5(21)(b) page 29. \r\n5. Added by Finance Act,2003 (I of 2003), ","quote_sha256":"29ab6a9d416dbd3c44ab5c3292cfb57215fe773058c30c627fbd08c77320a3dc","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0bd45bc6c582770f1238","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act,1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277719,"character_end":277748,"quote":"Added by the Finance Act,1990","quote_sha256":"57e28dc44ff7382ad1a99eb6325a4075504f0fc6a04079284ed5e01aeb1fe08f","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277549,"character_end":277978,"quote":"28 and figures, \r\nletters and commas”79A, 80A” omitted vide Finance Act, 2005. \r\n2. Substituted for the full stop by Finance Act,1990 (VII of 1990),S.6(5), page 35. \r\n3. Added by the Finance Act,1990(VII of 1990), A.6(5), page 35. \r\n4. Substituted for the full stop by Finance Act,2003 (I of 2003), S.5(21)(b) page 29. \r\n5. Added by Finance Act,2003 (I of 2003), S.5(21)(b), page 29. \r\n6. Substituted by the Finance Act, 2005. At","quote_sha256":"80870f6d175f794a0a535b7c0838ff70aeb24ebe365982777ce6c1c87dc1c961","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-833029d2441c2e298111","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277818,"character_end":277834,"quote":"Finance Act,2003","quote_sha256":"63d34020cec6ebc822e722e1de169b1dc37cf88b6616af4392dcc5675fa17764","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277648,"character_end":278064,"quote":" the full stop by Finance Act,1990 (VII of 1990),S.6(5), page 35. \r\n3. Added by the Finance Act,1990(VII of 1990), A.6(5), page 35. \r\n4. Substituted for the full stop by Finance Act,2003 (I of 2003), S.5(21)(b) page 29. \r\n5. Added by Finance Act,2003 (I of 2003), S.5(21)(b), page 29. \r\n6. Substituted by the Finance Act, 2005. At that time section 86 was as under:- \r\n“86. Warehousing bond. -  (1) When any such app","quote_sha256":"efb49e5d251f3ea05d1c6227edafab72d5c9fcc26a83ed0a651ba6945768919b","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2be6eb9648c0d9b317e5","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act,2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277873,"character_end":277898,"quote":"Added by Finance Act,2003","quote_sha256":"c24371a4cda0d6a2c95dde72cb10964b38157c90261b7fd5895853eae08108c8","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277703,"character_end":278128,"quote":", page 35. \r\n3. Added by the Finance Act,1990(VII of 1990), A.6(5), page 35. \r\n4. Substituted for the full stop by Finance Act,2003 (I of 2003), S.5(21)(b) page 29. \r\n5. Added by Finance Act,2003 (I of 2003), S.5(21)(b), page 29. \r\n6. Substituted by the Finance Act, 2005. At that time section 86 was as under:- \r\n“86. Warehousing bond. -  (1) When any such application has been made in respect of any \r\ngoods, the owner of t","quote_sha256":"25cb56698cbcfb073745f4209f176ff07923ce6f46ac42f683f92c3881caa5b3","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-02feec7724a3da4dbc29","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277938,"character_end":277974,"quote":"Substituted by the Finance Act, 2005","quote_sha256":"2e44afb7a6cb9d0f1b7f2d732cdf170b1f964126dbbf120cb00c98de3216475b","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":277768,"character_end":278204,"quote":"), page 35. \r\n4. Substituted for the full stop by Finance Act,2003 (I of 2003), S.5(21)(b) page 29. \r\n5. Added by Finance Act,2003 (I of 2003), S.5(21)(b), page 29. \r\n6. Substituted by the Finance Act, 2005. At that time section 86 was as under:- \r\n“86. Warehousing bond. -  (1) When any such application has been made in respect of any \r\ngoods, the owner of the goods to which it relates shall execute a bond, binding himself in a \r\npe","quote_sha256":"cb7d7851252b680aec149ba8368072fc3cb2a8ee65fba0ab0ecea62c1f25f0bc","reader_fragment":"p-276953-278732-62c2e19c89edcd09","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-276953-278732-62c2e19c89edcd09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0a2ad9772054f72af2de","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":279975,"character_end":279992,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":279805,"character_end":280222,"quote":" thereupon the bond executed by the \r\ntransferer shall be deemed to be discharged to the extent to which the fresh bond has been \r\nexecuted by the transferee. \r\n \r\n7. By Finance Act, 2006 the words” bill of entry” was substituted, \r\n8. By Finance Act, 2006 the words” private” was omitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n96 \r\n \r\n9.   Inserted by the Finance Act, 1973 (L of 1973), S.9(6), page 531.      \r\n10. Substitut","quote_sha256":"23be0fcc39f013c5724648819ffe6bc19f1f5cf9a3282c217a7d90d09bd0cecb","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dfb35bf3777c61d820f6","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":280044,"character_end":280061,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":279874,"character_end":280291,"quote":"e discharged to the extent to which the fresh bond has been \r\nexecuted by the transferee. \r\n \r\n7. By Finance Act, 2006 the words” bill of entry” was substituted, \r\n8. By Finance Act, 2006 the words” private” was omitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n96 \r\n \r\n9.   Inserted by the Finance Act, 1973 (L of 1973), S.9(6), page 531.      \r\n10. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX o","quote_sha256":"5e6c3c389f6de96498f53eed5756f324465625bf1bcc7bd16ba2979a37bfafa9","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b23200d2794b62582a2b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":280102,"character_end":280118,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":279932,"character_end":280348,"quote":"n \r\nexecuted by the transferee. \r\n \r\n7. By Finance Act, 2006 the words” bill of entry” was substituted, \r\n8. By Finance Act, 2006 the words” private” was omitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n96 \r\n \r\n9.   Inserted by the Finance Act, 1973 (L of 1973), S.9(6), page 531.      \r\n10. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996.,  \r\n11. Substituted by the Finance Act, 1990 (VII","quote_sha256":"e259ecf1a98316e764d78c94a34fb872f99d4da33a3b2ac0b1bbc5967b312075","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c54abc8889cca7a24999","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":280137,"character_end":280170,"quote":"Inserted by the Finance Act, 1973","quote_sha256":"618dfa46d039b5b609ce914695a8a8c600fc1d4a2c63debdc66446feb08c7dd8","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":279967,"character_end":280400,"quote":"\r\n7. By Finance Act, 2006 the words” bill of entry” was substituted, \r\n8. By Finance Act, 2006 the words” private” was omitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n96 \r\n \r\n9.   Inserted by the Finance Act, 1973 (L of 1973), S.9(6), page 531.      \r\n10. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996.,  \r\n11. Substituted by the Finance Act, 1990 (VII of 1990), S.6(7), page 36.  At the time of substitu","quote_sha256":"ab7e822ee5bea5f18ee63ca56e2942066937482660bcb206642dfdc10ba9201d","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6f7552db022db9161f13","source":"pk-code-a55ea36c33f4c4c3","title":"Assistant Collector” by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":280240,"character_end":280285,"quote":"Assistant Collector” by the Finance Act, 1996","quote_sha256":"7e554bdb2e157e7164878b18dda83f8282b34f5bb42ae92c7091e6bca9a3bcf9","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":280070,"character_end":280515,"quote":"s” private” was omitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n96 \r\n \r\n9.   Inserted by the Finance Act, 1973 (L of 1973), S.9(6), page 531.      \r\n10. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996.,  \r\n11. Substituted by the Finance Act, 1990 (VII of 1990), S.6(7), page 36.  At the time of substitution \r\nsection 98 was as under:- \r\n “98. Period for which goods may remain warehoused. - (1) Warehoused goods, \r\not","quote_sha256":"f81277cbaca101fabf8058d95e23a47766b561d6f331d2e8587d9bd3e640088b","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7a5ba70bf964c81e5a9a","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":280307,"character_end":280343,"quote":"Substituted by the Finance Act, 1990","quote_sha256":"968732662ddcade94340b57fb54755038504dcb522b20c94a63660be8e4456e8","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":280137,"character_end":280573,"quote":"Inserted by the Finance Act, 1973 (L of 1973), S.9(6), page 531.      \r\n10. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996.,  \r\n11. Substituted by the Finance Act, 1990 (VII of 1990), S.6(7), page 36.  At the time of substitution \r\nsection 98 was as under:- \r\n “98. Period for which goods may remain warehoused. - (1) Warehoused goods, \r\nother than consumer goods notified by the Central Board of R","quote_sha256":"4853c686626240b7b080f621ad8ca6a2973f662f2d7d594b22d729d932dfaaa9","reader_fragment":"p-278732-280513-9f1954eff1f014f2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-278732-280513-9f1954eff1f014f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ed18a6f0d03fb0e2b220","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282325,"character_end":282361,"quote":"Substituted by the Finance Act, 1998","quote_sha256":"375f2dc1d09f69d59fdcd5ee1d461bdff5b096407a83e92669d211d5a0b3cd95","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282155,"character_end":282591,"quote":"uses: \r\n  Provided that such period shall not be less than one month.” \r\n11a Substituted the words “Central Board of Revenue” with the word “Board” by the FA,2007. \r\n12. Substituted by the Finance Act, 1998. \r\n13. Substituted for the words “one year” by the Finance Act, 2005. \r\n14. Substituted the word “ two”   by Finance Act, 2004. \r\n15. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(6), page 306. At the time of \r\nsu","quote_sha256":"4a7def031f840be0f7e736c58e81e08cfa66dca6e967b88548b784adaddfca17","reader_fragment":"p-280513-282228-c7befcc036620fc1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-280513-282228-c7befcc036620fc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f9b0bd807f785d9b3e42","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282413,"character_end":282430,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282243,"character_end":282660,"quote":" the words “Central Board of Revenue” with the word “Board” by the FA,2007. \r\n12. Substituted by the Finance Act, 1998. \r\n13. Substituted for the words “one year” by the Finance Act, 2005. \r\n14. Substituted the word “ two”   by Finance Act, 2004. \r\n15. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(6), page 306. At the time of \r\nsubstitution this was as under:- \r\n“(a) by the Collector of Customs, fo","quote_sha256":"b0ab1733d9a1301cd3814d7bd9c87454697a492ebe3651d01f20661fe146b6e4","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e20c3c4375e48b6e5bc4","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282471,"character_end":282488,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282301,"character_end":282718,"quote":"” by the FA,2007. \r\n12. Substituted by the Finance Act, 1998. \r\n13. Substituted for the words “one year” by the Finance Act, 2005. \r\n14. Substituted the word “ two”   by Finance Act, 2004. \r\n15. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(6), page 306. At the time of \r\nsubstitution this was as under:- \r\n“(a) by the Collector of Customs, for a period not exceeding six months; and \r\n   (b) by the F","quote_sha256":"1094286a1e5a1621402105182ab648cd8548c8468e32f06753bad98260060ee4","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0f27214fa99cc2cc9ca2","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282840,"character_end":282857,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282670,"character_end":283087,"quote":" not exceeding six months; and \r\n   (b) by the Federal Government or the Board, for such period as it may deem fit.”. \r\n16. Substituted for the words “two” and “six”  by Finance Act, 2005. \r\n17. Omitted  the words “consumer” by the Finance Act, 1998 (III of 1998), S.4(V)(ii, \r\n18. Inserted by the Finance Act, 1999 (IV of 1999), S.10(6)(I), page 767 \r\n19. Substituted for the word “interest” by the Finance Act, 1985","quote_sha256":"ddadad11e85fb1494a695a7a1440243800168fe90b165f9dd6c163e00749e48b","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-25bb53992e03c3305f5e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282902,"character_end":282919,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282732,"character_end":283149,"quote":"ent or the Board, for such period as it may deem fit.”. \r\n16. Substituted for the words “two” and “six”  by Finance Act, 2005. \r\n17. Omitted  the words “consumer” by the Finance Act, 1998 (III of 1998), S.4(V)(ii, \r\n18. Inserted by the Finance Act, 1999 (IV of 1999), S.10(6)(I), page 767 \r\n19. Substituted for the word “interest” by the Finance Act, 1985(I of 1985), S.3(1). \r\n20. Substituted full stop by the Financ","quote_sha256":"13ee80a8291d6ff041ad6a9398b209cd0b8dcf2b5020eebd50fe4551f2e082a1","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-497fc4b30be4a363542d","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282952,"character_end":282985,"quote":"Inserted by the Finance Act, 1999","quote_sha256":"97bd6e80035738df6ae5eff8f95b289f273a71f45d2f0e5bf27a281fa469a4af","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282782,"character_end":283215,"quote":"it.”. \r\n16. Substituted for the words “two” and “six”  by Finance Act, 2005. \r\n17. Omitted  the words “consumer” by the Finance Act, 1998 (III of 1998), S.4(V)(ii, \r\n18. Inserted by the Finance Act, 1999 (IV of 1999), S.10(6)(I), page 767 \r\n19. Substituted for the word “interest” by the Finance Act, 1985(I of 1985), S.3(1). \r\n20. Substituted full stop by the Finance Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n21. Added by th","quote_sha256":"1da2b2bcba31126bde7288cbb98ab395d122b46f2f9c90c3d25c58ca1f0fb9a6","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-879f4f9d870fdf086576","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1985","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283070,"character_end":283087,"quote":"Finance Act, 1985","quote_sha256":"fce5fc1ae8f3c5fd5208f1bafe1c5d3f6d48fde9e74e52a07520bee90f38c59b","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282900,"character_end":283317,"quote":"e Finance Act, 1998 (III of 1998), S.4(V)(ii, \r\n18. Inserted by the Finance Act, 1999 (IV of 1999), S.10(6)(I), page 767 \r\n19. Substituted for the word “interest” by the Finance Act, 1985(I of 1985), S.3(1). \r\n20. Substituted full stop by the Finance Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n21. Added by the Finance Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n22. Substituted for the word “interest” by ","quote_sha256":"a9b66442ffcfd155cc99ce596796d62b560e32fda901187a3cc0d2cb663abf71","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-28ba769ff0f35b11c2ee","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283143,"character_end":283160,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":282973,"character_end":283390,"quote":"ce Act, 1999 (IV of 1999), S.10(6)(I), page 767 \r\n19. Substituted for the word “interest” by the Finance Act, 1985(I of 1985), S.3(1). \r\n20. Substituted full stop by the Finance Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n21. Added by the Finance Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n22. Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n23. Substituted for the word","quote_sha256":"e92c7dcdc98fa9b45dd8f36c5e6d9a6bc30f99b50e393c802e8d18e72237f3ae","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f9ae00b65224f465b239","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283204,"character_end":283234,"quote":"Added by the Finance Act, 1999","quote_sha256":"28110ed2832319a5ac768f51bfcd783869a71cb598d1beb69344de47fcd7619f","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283034,"character_end":283464,"quote":"uted for the word “interest” by the Finance Act, 1985(I of 1985), S.3(1). \r\n20. Substituted full stop by the Finance Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n21. Added by the Finance Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n22. Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n23. Substituted for the words “Central Government” by the Finance Act, 1972. \r\n24.  Inserted by the Fi","quote_sha256":"19e634bec3692bced69a93cb2da57d0fd2bdc01dfc2855c55a0d5ab52c930842","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1c60aaf9a8592a19d53b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1985","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283321,"character_end":283338,"quote":"Finance Act, 1985","quote_sha256":"fce5fc1ae8f3c5fd5208f1bafe1c5d3f6d48fde9e74e52a07520bee90f38c59b","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283151,"character_end":283568,"quote":"Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n21. Added by the Finance Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n22. Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n23. Substituted for the words “Central Government” by the Finance Act, 1972. \r\n24.  Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4)(a)  page 11. \r\n25. Inserted by the Finance Ordinance, 1986 (I ","quote_sha256":"05c71736725e3eb54f98da95ce1aa476a8761271630aed7e645c1957f449a043","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-10f68a648a07fd5dd1be","source":"pk-code-a55ea36c33f4c4c3","title":"Central Government” by the Finance Act, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283393,"character_end":283437,"quote":"Central Government” by the Finance Act, 1972","quote_sha256":"ff210c41f0c94009d6ca94b7c5e761d91655fe0f7b1a74c76e4fab1ec3c212c0","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283223,"character_end":283667,"quote":"e Act, 1999 (IV of 1999), S.10(8)(ii), page 767. \r\n22. Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n23. Substituted for the words “Central Government” by the Finance Act, 1972. \r\n24.  Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4)(a)  page 11. \r\n25. Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4) (b), page 11.  \r\n26. Substituted for the figure “80” by the Finance Act, 2003 (I o","quote_sha256":"4eb328a611cf93c6972e2ff5666643d466294131a29ba751713efddce644a603","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-977686438fcb5873d334","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Ordinance, 1986","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283446,"character_end":283485,"quote":"Inserted by the Finance Ordinance, 1986","quote_sha256":"c899dd6798fa57abcb9e4f5d3a006d65ececd3c1e30ada6e3b042edeb76ca616","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283276,"character_end":283715,"quote":". Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n23. Substituted for the words “Central Government” by the Finance Act, 1972. \r\n24.  Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4)(a)  page 11. \r\n25. Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4) (b), page 11.  \r\n26. Substituted for the figure “80” by the Finance Act, 2003 (I of 2003), S.5(22), page 29. \r\n27. Omitted the fig","quote_sha256":"ca401b9f5b2bd2a711e51fca8bddfb9729a35052491f105bcb2da136f8bc73fc","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cb231c86a20617ef5c60","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Ordinance, 1986","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283525,"character_end":283564,"quote":"Inserted by the Finance Ordinance, 1986","quote_sha256":"c899dd6798fa57abcb9e4f5d3a006d65ececd3c1e30ada6e3b042edeb76ca616","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283355,"character_end":283794,"quote":"(1). \r\n23. Substituted for the words “Central Government” by the Finance Act, 1972. \r\n24.  Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4)(a)  page 11. \r\n25. Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4) (b), page 11.  \r\n26. Substituted for the figure “80” by the Finance Act, 2003 (I of 2003), S.5(22), page 29. \r\n27. Omitted the figure “79A, 80A” by the Finance Act,2005. \r\n28. Substituted for the word “interes","quote_sha256":"d7723c34d48310b33d1cb3fa5da708a00eb581729f22cc19d4829ddd37ce98e8","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ebf8eef97969ca886ded","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283645,"character_end":283662,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283475,"character_end":283892,"quote":"ance, 1986 (I of 1986), S.6(4)(a)  page 11. \r\n25. Inserted by the Finance Ordinance, 1986 (I of 1986), S.6(4) (b), page 11.  \r\n26. Substituted for the figure “80” by the Finance Act, 2003 (I of 2003), S.5(22), page 29. \r\n27. Omitted the figure “79A, 80A” by the Finance Act,2005. \r\n28. Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n29. Substituted by Finance Act, 2005. \r\n30. By ","quote_sha256":"ced3f7697986f21886d0ae02155fc990e6458f818d4b9740679681a016347b4d","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-74b890dd86f659f8e835","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283737,"character_end":283753,"quote":"Finance Act,2005","quote_sha256":"fae6950d61ccef426049d5168c73ef4711b20008b09d39ca45da6f3a81841101","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283567,"character_end":283983,"quote":" of 1986), S.6(4) (b), page 11.  \r\n26. Substituted for the figure “80” by the Finance Act, 2003 (I of 2003), S.5(22), page 29. \r\n27. Omitted the figure “79A, 80A” by the Finance Act,2005. \r\n28. Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n29. Substituted by Finance Act, 2005. \r\n30. By the Finance Act, 2006, the words “bill of export or” were  omitted. \r\n30A. By the Finance A","quote_sha256":"d5e979f75d3ec9c71b88ae6397119f818f839fcfd14b83f58d4ad5c6d0067287","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ea8302ca44deb40628a1","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1985","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283804,"character_end":283821,"quote":"Finance Act, 1985","quote_sha256":"fce5fc1ae8f3c5fd5208f1bafe1c5d3f6d48fde9e74e52a07520bee90f38c59b","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283634,"character_end":284051,"quote":"80” by the Finance Act, 2003 (I of 2003), S.5(22), page 29. \r\n27. Omitted the figure “79A, 80A” by the Finance Act,2005. \r\n28. Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n29. Substituted by Finance Act, 2005. \r\n30. By the Finance Act, 2006, the words “bill of export or” were  omitted. \r\n30A. By the Finance Act, 2006, the words “of the bill of entry or goods declaration, if r","quote_sha256":"e45cce7a01f9dcd682faa70f4c78be163b3a016d4dc9569dbb61f0473876ffff","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-79b94c4ddabf03a2ac64","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283849,"character_end":283881,"quote":"Substituted by Finance Act, 2005","quote_sha256":"fbc45a3eb4a10daae27ec49c260f8540e927230024dd29461d312e401eb783a3","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283679,"character_end":284111,"quote":"(22), page 29. \r\n27. Omitted the figure “79A, 80A” by the Finance Act,2005. \r\n28. Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n29. Substituted by Finance Act, 2005. \r\n30. By the Finance Act, 2006, the words “bill of export or” were  omitted. \r\n30A. By the Finance Act, 2006, the words “of the bill of entry or goods declaration, if removed” were  \r\nomitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n97 \r\n ","quote_sha256":"0d31de08c5c66217fc8ac6568de944127509db3ad82fcf9238997d4b37e98076","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-79328516821b3cfcb128","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283896,"character_end":283913,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283726,"character_end":284143,"quote":"0A” by the Finance Act,2005. \r\n28. Substituted for the word “interest” by the Finance Act, 1985 (I of 1985), S.3(1). \r\n29. Substituted by Finance Act, 2005. \r\n30. By the Finance Act, 2006, the words “bill of export or” were  omitted. \r\n30A. By the Finance Act, 2006, the words “of the bill of entry or goods declaration, if removed” were  \r\nomitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n97 \r\n \r\n31. Substituted full stop by t","quote_sha256":"4f5d99224b158bf6bd19fc395188c718e90bab12801876ce6fabf752896f7297","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8041236867cc1fa06b8b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283974,"character_end":283991,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283804,"character_end":284221,"quote":"Finance Act, 1985 (I of 1985), S.3(1). \r\n29. Substituted by Finance Act, 2005. \r\n30. By the Finance Act, 2006, the words “bill of export or” were  omitted. \r\n30A. By the Finance Act, 2006, the words “of the bill of entry or goods declaration, if removed” were  \r\nomitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n97 \r\n \r\n31. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(23)(c), page   \r\n32. Added by the Financ","quote_sha256":"85f1d328fa9d5d3eb563c77053d329e92f749f5133e7dfd04ed488d6a6d07577","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f3523d72b5da3922ba4a","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284083,"character_end":284099,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283913,"character_end":284329,"quote":", the words “bill of export or” were  omitted. \r\n30A. By the Finance Act, 2006, the words “of the bill of entry or goods declaration, if removed” were  \r\nomitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n97 \r\n \r\n31. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(23)(c), page   \r\n32. Added by the Finance Act, 2003 (I of 2003), S.5(23)(c), page 29. \r\n33. The word “private” omitted by the Finance Act, 1990 (VII","quote_sha256":"36d3af8fea9c8faa395808bf7cafeed0870530f2de4504fc80294c1219e1d568","reader_fragment":"p-282228-283962-ee0049a45cdb0d9e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-282228-283962-ee0049a45cdb0d9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-045d93d781371f71175f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284146,"character_end":284163,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":283976,"character_end":284393,"quote":"nance Act, 2006, the words “of the bill of entry or goods declaration, if removed” were  \r\nomitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n97 \r\n \r\n31. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(23)(c), page   \r\n32. Added by the Finance Act, 2003 (I of 2003), S.5(23)(c), page 29. \r\n33. The word “private” omitted by the Finance Act, 1990 (VII of 1990), S.6(8), page 37. \r\n34. By the Finance Act, 2006 the w","quote_sha256":"527887186ce94cfff58af0cd9c84c56284e58e9b3e0e6e955c629747d6a4d697","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb910a6db9b6f75bab47","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284202,"character_end":284232,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284032,"character_end":284462,"quote":"s declaration, if removed” were  \r\nomitted. \r\n THE CUSTOMS ACT,1969 \r\n \r\n97 \r\n \r\n31. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(23)(c), page   \r\n32. Added by the Finance Act, 2003 (I of 2003), S.5(23)(c), page 29. \r\n33. The word “private” omitted by the Finance Act, 1990 (VII of 1990), S.6(8), page 37. \r\n34. By the Finance Act, 2006 the words “after the discovery” were omitted. \r\n35. The words “one per cen","quote_sha256":"823dc53c950ab0bf5ad68d88e7663c70a11825409212570565d06334e08871d0","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ceaf7547310be7028f36","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284307,"character_end":284324,"quote":"Finance Act, 1990","quote_sha256":"02710ada9c1d01de8b008fae52a732bcaae21fd0f5a2e27518655b4eabd9db88","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284137,"character_end":284554,"quote":"p by the Finance Act, 2003 (I of 2003), S.5(23)(c), page   \r\n32. Added by the Finance Act, 2003 (I of 2003), S.5(23)(c), page 29. \r\n33. The word “private” omitted by the Finance Act, 1990 (VII of 1990), S.6(8), page 37. \r\n34. By the Finance Act, 2006 the words “after the discovery” were omitted. \r\n35. The words “one per cent per month” substituted with the words “KIBOR plus three per cent per \r\nannum”, by Finance ","quote_sha256":"034c2650eb5cb6d8a2d0ea221e77cff9c1c5a5b05b364749558f8587880801fa","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2df40fbea455b8a978cd","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284370,"character_end":284387,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284200,"character_end":284617,"quote":". Added by the Finance Act, 2003 (I of 2003), S.5(23)(c), page 29. \r\n33. The word “private” omitted by the Finance Act, 1990 (VII of 1990), S.6(8), page 37. \r\n34. By the Finance Act, 2006 the words “after the discovery” were omitted. \r\n35. The words “one per cent per month” substituted with the words “KIBOR plus three per cent per \r\nannum”, by Finance Act,2009. \r\n36. The words” or Deputy Collector, ” omitted by Fi","quote_sha256":"2240dd2e6ad8bdb8738f7b5b8b3ff342c45d076d2ff5d86c7af27cf2dfae2257","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-541bf60aacb788de67f7","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284546,"character_end":284562,"quote":"Finance Act,2009","quote_sha256":"9bed4c823191d2eb1e6d5fb66a2bfe4b712548447d944aafe1ef7972389bf9b0","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284376,"character_end":284792,"quote":"e Act, 2006 the words “after the discovery” were omitted. \r\n35. The words “one per cent per month” substituted with the words “KIBOR plus three per cent per \r\nannum”, by Finance Act,2009. \r\n36. The words” or Deputy Collector, ” omitted by Finance Act,2011. \r\n37. Inserted by Finance Act, 2017. \r\n38. Inserted by Finance Act, 2019.  \r\n39. Substituted by Finance Act, 2019 . At the time of substitution the words was “","quote_sha256":"3e644504c8f6cd1ac664286fc0c65a5d90176cece755705c90a1ad0b64f56aef","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b1227871959339f9257a","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284615,"character_end":284631,"quote":"Finance Act,2011","quote_sha256":"d28dfd02252bd784e3ddf9e8cfbffc4a3072b1f49e4ceac67c98f1d48534b35b","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284445,"character_end":284861,"quote":"ords “one per cent per month” substituted with the words “KIBOR plus three per cent per \r\nannum”, by Finance Act,2009. \r\n36. The words” or Deputy Collector, ” omitted by Finance Act,2011. \r\n37. Inserted by Finance Act, 2017. \r\n38. Inserted by Finance Act, 2019.  \r\n39. Substituted by Finance Act, 2019 . At the time of substitution the words was “three months”  \r\n40. Added by Finance Act, 2019.  \r\n41. Substituted b","quote_sha256":"1153e0a3063180bdf4a1a49943f2c941328b611612c91c8881f2a4497fe586a4","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2fdb11eb558aeed4bc04","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284639,"character_end":284668,"quote":"Inserted by Finance Act, 2017","quote_sha256":"ac6f3ce4e463e52820e28d4354f5f206bef712467d050ba7bf4576e81f6c4a63","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284469,"character_end":284898,"quote":"onth” substituted with the words “KIBOR plus three per cent per \r\nannum”, by Finance Act,2009. \r\n36. The words” or Deputy Collector, ” omitted by Finance Act,2011. \r\n37. Inserted by Finance Act, 2017. \r\n38. Inserted by Finance Act, 2019.  \r\n39. Substituted by Finance Act, 2019 . At the time of substitution the words was “three months”  \r\n40. Added by Finance Act, 2019.  \r\n41. Substituted by Finance Act, 2019. At the time the ","quote_sha256":"e5f3b996b3ab5ff048f70f6d4608738c3a5e5aaec5b2944f0251826cd751492c","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5fa3787d59a3467bd3a1","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284676,"character_end":284705,"quote":"Inserted by Finance Act, 2019","quote_sha256":"766e7ee37765d234da91d06249ce5909e05f52cd42dadc8220ad9cfa8bae0da8","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284506,"character_end":284935,"quote":"OR plus three per cent per \r\nannum”, by Finance Act,2009. \r\n36. The words” or Deputy Collector, ” omitted by Finance Act,2011. \r\n37. Inserted by Finance Act, 2017. \r\n38. Inserted by Finance Act, 2019.  \r\n39. Substituted by Finance Act, 2019 . At the time of substitution the words was “three months”  \r\n40. Added by Finance Act, 2019.  \r\n41. Substituted by Finance Act, 2019. At the time the words was” by the Chief Collector of ","quote_sha256":"c2a83129afc8b7b916d3950a0c31250dd7cda9cbe1ec0eaa31859470b635a912","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f402902f8083e11a3b12","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284714,"character_end":284746,"quote":"Substituted by Finance Act, 2019","quote_sha256":"4ecf84575b64a9243c10f2b5cc60cfd9888653144921e90bb393ec7e0a2b68eb","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284544,"character_end":284976,"quote":"y Finance Act,2009. \r\n36. The words” or Deputy Collector, ” omitted by Finance Act,2011. \r\n37. Inserted by Finance Act, 2017. \r\n38. Inserted by Finance Act, 2019.  \r\n39. Substituted by Finance Act, 2019 . At the time of substitution the words was “three months”  \r\n40. Added by Finance Act, 2019.  \r\n41. Substituted by Finance Act, 2019. At the time the words was” by the Chief Collector of Customs, \r\nfor a period not exceeding one","quote_sha256":"918165bdb5c18b0f93e080aa96808b0db3cb0bb2eb301431474a599a04afafd1","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-483bdfdd85c164adb1e8","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284813,"character_end":284839,"quote":"Added by Finance Act, 2019","quote_sha256":"9b0337e4113dd0fba4eae270537faccc27643bb6a327d4ff3626dbc207e8a434","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284643,"character_end":285069,"quote":"rted by Finance Act, 2017. \r\n38. Inserted by Finance Act, 2019.  \r\n39. Substituted by Finance Act, 2019 . At the time of substitution the words was “three months”  \r\n40. Added by Finance Act, 2019.  \r\n41. Substituted by Finance Act, 2019. At the time the words was” by the Chief Collector of Customs, \r\nfor a period not exceeding one month in case of notified perishable goods and a period not \r\nexceeding three months in case","quote_sha256":"ddd905b938cee5fb82e1d9bd5f8f1358b00f2a6270c239d4a11580c0ce92d558","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-775d77acfe86a86c8596","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284848,"character_end":284880,"quote":"Substituted by Finance Act, 2019","quote_sha256":"4ecf84575b64a9243c10f2b5cc60cfd9888653144921e90bb393ec7e0a2b68eb","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284678,"character_end":285110,"quote":"serted by Finance Act, 2019.  \r\n39. Substituted by Finance Act, 2019 . At the time of substitution the words was “three months”  \r\n40. Added by Finance Act, 2019.  \r\n41. Substituted by Finance Act, 2019. At the time the words was” by the Chief Collector of Customs, \r\nfor a period not exceeding one month in case of notified perishable goods and a period not \r\nexceeding three months in case of non-perishable goods” \r\n42. Omitted b","quote_sha256":"a93cea5c1529775e68ee9f9f68e0c2d204ae5da9f4345c4e578b0a8bf0b9d100","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-24255647d55af2e2de31","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":285101,"character_end":285129,"quote":"Omitted by Finance Act, 2019","quote_sha256":"05aa530c040c82d3a5624f182795274a98bc9b95f9b9eb8a98c867d77019c774","reader_fragment":"p-283962-285697-63be89fd865df803","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-283962-285697-63be89fd865df803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":284931,"character_end":285359,"quote":" of Customs, \r\nfor a period not exceeding one month in case of notified perishable goods and a period not \r\nexceeding three months in case of non-perishable goods” \r\n42. Omitted by Finance Act, 2019.At the time clause( c)  was” by the Federal Government or the \r\nBoard, for such period as it may deem fit .     \r\n43. Inserted by Finance Act, 2019. \r\n44. Inserted by Finance Act, 2021 (June) \r\n45. 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Omitted by Finance Act, 2019.At the time clause( c)  was” by the Federal Government or the \r\nBoard, for such period as it may deem fit .     \r\n43. Inserted by Finance Act, 2019. \r\n44. Inserted by Finance Act, 2021 (June) \r\n45. Substituted/inserted by Finance Act, 2022(June)  \r\n46. Substituted by Finance Act, 2023(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n98 \r\n \r\nCHAPTER XII \r\nTRANSSHIPMENT \r\n1[120. 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Inserted by Finance Act, 2019. \r\n44. Inserted by Finance Act, 2021 (June) \r\n45. Substituted/inserted by Finance Act, 2022(June)  \r\n46. Substituted by Finance Act, 2023(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n98 \r\n \r\nCHAPTER XII \r\nTRANSSHIPMENT \r\n1[120. 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Inserted by Finance Act, 2019. \r\n44. Inserted by Finance Act, 2021 (June) \r\n45. Substituted/inserted by Finance Act, 2022(June)  \r\n46. Substituted by Finance Act, 2023(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n98 \r\n \r\nCHAPTER XII \r\nTRANSSHIPMENT \r\n1[120. Chapter not to apply to postal articles. -  The provisions of this chapter shall \r\nnot apply to goods imported by post.] \r\n2[121. 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Inserted by Finance Act, 2021 (June) \r\n45. Substituted/inserted by Finance Act, 2022(June)  \r\n46. Substituted by Finance Act, 2023(June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n98 \r\n \r\nCHAPTER XII \r\nTRANSSHIPMENT \r\n1[120. Chapter not to apply to postal articles. -  The provisions of this chapter shall \r\nnot apply to goods imported by post.] \r\n2[121. 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Entry, etc., of transshipped goods. - (1)  All goods transshipped under sub -\r\nsection (2) of ","quote_sha256":"3962d7e3f4e42a7cf90efa78cf814f5a0f4fff055716f0177d2275b15ee93ca2","reader_fragment":"p-287473-289203-ca30551567ea612c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-287473-289203-ca30551567ea612c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-38e2557a1debfbc09eeb","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":289471,"character_end":289488,"quote":"Finance Act, 1979","quote_sha256":"f06a45c2eadd6ae2f1a34800590c7a3a2655d6cba18352730ae7a42065472fcf","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":289301,"character_end":289718,"quote":", by notification in the official Gazette, prescribe for any customs -station or \r\nclass of customs-stations. \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Section 120 substituted by the Finance Act, 1979 (XXX of 1979), S.6(7), page 188.  At the time of \r\nsubstitution this was as under:- \r\n “120. 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Substituted by the Finance Act, 2003 (I of 2003), by the Finance Act, 2003 (I of 2003), \r\nS.5(25)(a), page 30.  At the time of substitution  section  121 was as under:- \r\n “121. Transshipment of goods without payment of duty.- Subject to the provisions of \r\nsection 15 and the rules, the appropriate offi","quote_sha256":"779eb558849d3734e16007d1f1b067f896ca4e35d9f4040297fd13e967fcd564","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b2977819aa6c5019e914","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290650,"character_end":290667,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290480,"character_end":290897,"quote":"n, with or \r\nwithout any security or bond for the due arrival and entry of the goods thereat.”.  \r\n3. Substituted for the words and commas “shall, in every case, “by the Finance Act, 2003 (I of \r\n2003), by the Finance Act, 2003 (I of 2003), S.5(25),(a) page 30.  \r\n4. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(25)(b), page 30. \r\n5. Added by the Finance Act, 2003 ((I of 2003), S.5(25)(b), page 3","quote_sha256":"7cfcf1558e0e045a109a342ca20151b54f7e9b2939744c875c956a5f6b53b504","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1e9f92eca1fbdcb3582f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290690,"character_end":290707,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290520,"character_end":290937,"quote":"d for the due arrival and entry of the goods thereat.”.  \r\n3. Substituted for the words and commas “shall, in every case, “by the Finance Act, 2003 (I of \r\n2003), by the Finance Act, 2003 (I of 2003), S.5(25),(a) page 30.  \r\n4. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(25)(b), page 30. \r\n5. Added by the Finance Act, 2003 ((I of 2003), S.5(25)(b), page 30. \r\n6.  Substituted by the Finance Act,","quote_sha256":"1e02430b1eca13d86657483f550d6db39555b9493eaa0870961470908d4c163e","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-91aff430d5c8c20b4064","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290777,"character_end":290794,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290607,"character_end":291024,"quote":" and commas “shall, in every case, “by the Finance Act, 2003 (I of \r\n2003), by the Finance Act, 2003 (I of 2003), S.5(25),(a) page 30.  \r\n4. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(25)(b), page 30. \r\n5. Added by the Finance Act, 2003 ((I of 2003), S.5(25)(b), page 30. \r\n6.  Substituted by the Finance Act, 2003 (I of 2003), S.5(26), page 30.  At the time of substitution \r\nsection 123 was as ","quote_sha256":"262762d0279dc3fc642ca3d0472d328ba3379bfd433b2298ae1617c97f704de7","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dbc2188bf356c8594f75","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290834,"character_end":290864,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290664,"character_end":291094,"quote":"003 (I of \r\n2003), by the Finance Act, 2003 (I of 2003), S.5(25),(a) page 30.  \r\n4. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(25)(b), page 30. \r\n5. Added by the Finance Act, 2003 ((I of 2003), S.5(25)(b), page 30. \r\n6.  Substituted by the Finance Act, 2003 (I of 2003), S.5(26), page 30.  At the time of substitution \r\nsection 123 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n100 \r\n \r\n “123, Entry, etc., of t","quote_sha256":"586187f1c56961080f88d6802a86276f169972f0f5a7aab0aef504dec0940223","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dea0c0b9bc6602e49290","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290906,"character_end":290942,"quote":"Substituted by the Finance Act, 2003","quote_sha256":"4c5c9f1c2cdccd7aca7278dc67036a589c12e2c6a8b8df56b323684cfd744bae","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290736,"character_end":291172,"quote":"e 30.  \r\n4. Substituted full stop by the Finance Act, 2003 (I of 2003), S.5(25)(b), page 30. \r\n5. Added by the Finance Act, 2003 ((I of 2003), S.5(25)(b), page 30. \r\n6.  Substituted by the Finance Act, 2003 (I of 2003), S.5(26), page 30.  At the time of substitution \r\nsection 123 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n100 \r\n \r\n “123, Entry, etc., of transshipped goods.- All goods transshipped under section 121 to any \r\ncustoms-","quote_sha256":"d8d1f6cd54b0203855b0e756351eb5ea5daebcc3a8b8113e304f95328e6a2919","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-01d0dca65a52c2e6f3ec","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291039,"character_end":291055,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":290869,"character_end":291285,"quote":"of 2003), S.5(25)(b), page 30. \r\n6.  Substituted by the Finance Act, 2003 (I of 2003), S.5(26), page 30.  At the time of substitution \r\nsection 123 was as under:- \r\n THE CUSTOMS ACT,1969 \r\n \r\n100 \r\n \r\n “123, Entry, etc., of transshipped goods.- All goods transshipped under section 121 to any \r\ncustoms-station shall, on their arrival at such customs-station, be entered in the same manner as \r\ngoods on their first ","quote_sha256":"eb092d0d1a6663781672af8975b04ea719041b880f1d2699230a035c1ead9f42","reader_fragment":"p-289203-290902-0ff8489abb115467","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-289203-290902-0ff8489abb115467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bf0a5deb7e489f087cf3","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291338,"character_end":291364,"quote":"Added by Finance Act, 2015","quote_sha256":"ba9e42477bc8109843414b550dbff8f43536ab54278607db3227150242dd211d","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291168,"character_end":291594,"quote":"oms-station shall, on their arrival at such customs-station, be entered in the same manner as \r\ngoods on their first importation and shall be dealt with likewise.”. \r\n7. Added by Finance Act, 2015 \r\n8. Added by Finance Act, 2015 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n101 \r\n \r\nCHAPTER XIII \r\nTRANSIT TRADE \r\n126. Chapter not to apply to baggage and postal articles. -   The","quote_sha256":"a06f257cea1e1381fa2b4c635d9900ad0b491ca602091934f8d3b56bce2f0add","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf499a38e31b599ee7be","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291370,"character_end":291396,"quote":"Added by Finance Act, 2015","quote_sha256":"ba9e42477bc8109843414b550dbff8f43536ab54278607db3227150242dd211d","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291200,"character_end":291626,"quote":"val at such customs-station, be entered in the same manner as \r\ngoods on their first importation and shall be dealt with likewise.”. \r\n7. Added by Finance Act, 2015 \r\n8. Added by Finance Act, 2015 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n101 \r\n \r\nCHAPTER XIII \r\nTRANSIT TRADE \r\n126. Chapter not to apply to baggage and postal articles. -   The provisions of this \r\nChapter sh","quote_sha256":"175091ccb6d9e095b2342faf1b3c53adc80bf2fe274b5607e574c31c6e60647d","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6e85b53df71c571db100","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291467,"character_end":291483,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":291297,"character_end":291713,"quote":"and shall be dealt with likewise.”. \r\n7. Added by Finance Act, 2015 \r\n8. Added by Finance Act, 2015 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n101 \r\n \r\nCHAPTER XIII \r\nTRANSIT TRADE \r\n126. Chapter not to apply to baggage and postal articles. -   The provisions of this \r\nChapter shall not apply to (a) baggage, and (b) goods imported by post.        \r\n127. Transit of ","quote_sha256":"129685788f727580aa24604cc6f28c2752365e24d4bb130ac6e370812f00022c","reader_fragment":"p-290902-292683-44135099f3ee123d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-290902-292683-44135099f3ee123d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dd25823f5fe77cb0aa6f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293577,"character_end":293594,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293407,"character_end":293824,"quote":" a foreign territory at such rates as the Board may, by \r\nnotification in the official Gazette, prescribe.]  .  \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted full stop by the Finance Act, 1996 (IX of 1996), S.4(4), page 480. \r\n2. Added by the Finance Act, 1996 (IX of 1996), S.4(4), page 470. \r\n3. Added by the Finance Act,2011. \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n102 \r\n \r\nCHAPTER XIV \r\nEXPORTATION OR SHIPMENT AND RELANDING ","quote_sha256":"4ff3c07e10858ea53a307d66ce62f0344e75fa6f3c9b8c8d6bc7a88ea38ea0b4","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-951c72acd299391e3c0d","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293632,"character_end":293662,"quote":"Added by the Finance Act, 1996","quote_sha256":"432af32e7ba9c53d7ef4e1281d6953de83736be09e968d86e487ed004249ae39","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293462,"character_end":293892,"quote":" \r\nnotification in the official Gazette, prescribe.]  .  \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted full stop by the Finance Act, 1996 (IX of 1996), S.4(4), page 480. \r\n2. Added by the Finance Act, 1996 (IX of 1996), S.4(4), page 470. \r\n3. Added by the Finance Act,2011. \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n102 \r\n \r\nCHAPTER XIV \r\nEXPORTATION OR SHIPMENT AND RELANDING \r\n130. No goods to be loaded on a conveyance, till entry outwards or","quote_sha256":"2298aaf56976b14099a2c3df97bb2492543b3c6b49b819688100d6a70382fae8","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-98dc57e3c979953a94eb","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act,2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293700,"character_end":293729,"quote":"Added by the Finance Act,2011","quote_sha256":"fc465778d9f4c02a28dccd62322a8ab441eaddc5ff7d6581438e071101fd88f4","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293530,"character_end":293959,"quote":"REFERENCE \r\n \r\n1. Substituted full stop by the Finance Act, 1996 (IX of 1996), S.4(4), page 480. \r\n2. Added by the Finance Act, 1996 (IX of 1996), S.4(4), page 470. \r\n3. Added by the Finance Act,2011. \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n102 \r\n \r\nCHAPTER XIV \r\nEXPORTATION OR SHIPMENT AND RELANDING \r\n130. No goods to be loaded on a conveyance, till entry outwards or permission \r\ngranted.-  No goods other than passengers’ baggage or","quote_sha256":"3be72b577c905b5582edd4f632964bb98712b08056a6df79613ea6f90ccc0655","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-26fc8ecac7a65154c952","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293741,"character_end":293757,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":293571,"character_end":293987,"quote":"y the Finance Act, 1996 (IX of 1996), S.4(4), page 480. \r\n2. Added by the Finance Act, 1996 (IX of 1996), S.4(4), page 470. \r\n3. Added by the Finance Act,2011. \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n102 \r\n \r\nCHAPTER XIV \r\nEXPORTATION OR SHIPMENT AND RELANDING \r\n130. No goods to be loaded on a conveyance, till entry outwards or permission \r\ngranted.-  No goods other than passengers’ baggage or mail bags or ballast urgent","quote_sha256":"975ad1ad46bd4922c3afe98070a1152913f611c265b3a3a7b2044fcea2c33b0f","reader_fragment":"p-292683-294448-c2072079722d4aca","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-292683-294448-c2072079722d4aca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2d5215b3435a5e6dfdbd","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":296118,"character_end":296134,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-294448-296241-3aff9fb4cb341469","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-294448-296241-3aff9fb4cb341469","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":295948,"character_end":296364,"quote":"ovided further that the Collector, 8[Omitted] for reasons to be recorded in \r\nwriting, may cause the examination of goods or any class of goods or goods belonging \r\n THE CUSTOMS ACT,1969 \r\n \r\n103 \r\n \r\nto a particular exporter or class of exporters at a designated place a s he deems fit and \r\nproper.] \r\n2[131A. Omitted.   \r\n132. Bond required in certain cases before exportation. -  Before any warehoused \r\ngoods su","quote_sha256":"9ebf4a0b40422449b37b8f6daf0a6b632d9e185808488bed11186f0e825b4750","reader_fragment":"p-294448-296241-3aff9fb4cb341469","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-294448-296241-3aff9fb4cb341469","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-512c3941365d0d7d6430","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":298993,"character_end":299009,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-298004-299741-0e224146bddf689a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-298004-299741-0e224146bddf689a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":298823,"character_end":299239,"quote":" -station or ports into any other customs station, any owner of goods in \r\nsuch conveyance, if he desired to land or transship the same or any portion thereof for \r\n THE CUSTOMS ACT,1969 \r\n \r\n104 \r\n \r\nre-export, may, with the consent of the person-in-charge of the conveyance, apply to the \r\nappropriate officer in that behalf.         \r\n (2) The appropriate officer, if he grants the application, shall thereupon se","quote_sha256":"061f585f44878b6a63d587e51fa631229bc938e697b1621ce1a9b87a3b12a8bc","reader_fragment":"p-298004-299741-0e224146bddf689a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-298004-299741-0e224146bddf689a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9085d805a9adb33b7f20","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":301826,"character_end":301842,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":301656,"character_end":302072,"quote":" \r\n(whether of import or export) chargeable thereon, provided that such goods have \r\nremained and are exported under the custody of an officer of customs.         \r\n THE CUSTOMS ACT,1969 \r\n \r\n105 \r\n \r\n (2) All expenses attending to such custody shall be borne by the applicant.  \r\n \r\nLEGAL REFERENCE \r\n1. Substituted by Finance Act,2005. At that time section 131 was as under:-   \r\n “131. Clearance for exportation.-","quote_sha256":"a0c92967c79daac3a5641db244e0c2c0ba080bde6d5c3bcdadcd72a8778560f6","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-502cd6f622d3e25b9fd6","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act,2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":301961,"character_end":301992,"quote":"Substituted by Finance Act,2005","quote_sha256":"1c330946beed2b0a87e76266b39173ba8cfb17989ad068d1e49097d855c3d319","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":301791,"character_end":302222,"quote":"officer of customs.         \r\n THE CUSTOMS ACT,1969 \r\n \r\n105 \r\n \r\n (2) All expenses attending to such custody shall be borne by the applicant.  \r\n \r\nLEGAL REFERENCE \r\n1. Substituted by Finance Act,2005. At that time section 131 was as under:-   \r\n “131. Clearance for exportation.-  No goods shall be loaded for exportation until-   \r\n(a) in the case of goods other than passenger’s baggage and mail bag-  \r\n  (i) the owner has del","quote_sha256":"faa06e189cf98bb4ff2388c71058da8b5c68b028b56c7fc5a982b0dc6d8f2dcd","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-09825586d56c82fe25e2","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":303289,"character_end":303322,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":303119,"character_end":303552,"quote":"examination of goods or any class of goods or good belonging to a particular \r\nexporter or class of exporters at a designated place as he deems fit and proper.” \r\n \r\n 2. Inserted by the Finance Act, 2003 and omitted by the Finance Act, 2005. At that time section \r\n131A was as under:- \r\n  \r\n “131A. Clearance for exportation through the Customs Computerized System.-  Subject to \r\nthe provisions of section 155A, for the purposes of ","quote_sha256":"8769412c6c1100f1a3366eaa0fdf4b59179064de728d45dd8000307d402d4377","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a9ae2574a0a48acbea05","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":303342,"character_end":303359,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":303172,"character_end":303589,"quote":"longing to a particular \r\nexporter or class of exporters at a designated place as he deems fit and proper.” \r\n \r\n 2. Inserted by the Finance Act, 2003 and omitted by the Finance Act, 2005. At that time section \r\n131A was as under:- \r\n  \r\n “131A. Clearance for exportation through the Customs Computerized System.-  Subject to \r\nthe provisions of section 155A, for the purposes of the Customs Computerized System, no g","quote_sha256":"046b4f6a4ae97214cbc05ec0977dcbec8b4cb56ec3005348199c1486b543994d","reader_fragment":"p-301490-303285-7104e0a76ea94418","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-301490-303285-7104e0a76ea94418","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7bc181e7ee876e6e74f1","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304761,"character_end":304778,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304591,"character_end":305008,"quote":"\nthinks fit, exempt any specified goods or class of goods or any specified person or class of \r\npersons, from all or any of the provisions of this section.”  \r\n3. By the Finance Act, 2006, the words  “bill of export” were substituted. \r\n4. Inserted by the Finance Act, 2003 (I of 2003), S.5(27), page 31 \r\n5.. By the Finance Act, 2006, the words” bill of export or” were omitted.  \r\n6. Substituted for the words “the ","quote_sha256":"de67122a75492d5a54283760b67cca20dfbebf018410d57a912d38ed7f6e20f0","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bd58f0620fc63e997d48","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304831,"character_end":304864,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304661,"character_end":305094,"quote":"fied person or class of \r\npersons, from all or any of the provisions of this section.”  \r\n3. By the Finance Act, 2006, the words  “bill of export” were substituted. \r\n4. Inserted by the Finance Act, 2003 (I of 2003), S.5(27), page 31 \r\n5.. By the Finance Act, 2006, the words” bill of export or” were omitted.  \r\n6. Substituted for the words “the Collector of Customs” by Finance Act, 2005.. \r\n7. Inserted by Finance Act, 2018 \r\n8. I","quote_sha256":"1854c9048d72f668d10ac63ab42612da551cf9b0344fb89884523f87ecb1d674","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b07556b814f46fa1bc96","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304908,"character_end":304925,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304738,"character_end":305155,"quote":"section.”  \r\n3. By the Finance Act, 2006, the words  “bill of export” were substituted. \r\n4. Inserted by the Finance Act, 2003 (I of 2003), S.5(27), page 31 \r\n5.. By the Finance Act, 2006, the words” bill of export or” were omitted.  \r\n6. Substituted for the words “the Collector of Customs” by Finance Act, 2005.. \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021(June) \r\n9. Inserted by Finance A","quote_sha256":"000959f23c94e9e386d955ebbf47c1ebc5bef76d4d448dc0d174c3b1c3635785","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bf57a2226693525a6b8c","source":"pk-code-a55ea36c33f4c4c3","title":"Collector of Customs” by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":305008,"character_end":305050,"quote":"Collector of Customs” by Finance Act, 2005","quote_sha256":"9ab974189485f97f123b9a52cc6c910f7119d38a111c519786f73a932710b97b","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304838,"character_end":305280,"quote":"d by the Finance Act, 2003 (I of 2003), S.5(27), page 31 \r\n5.. By the Finance Act, 2006, the words” bill of export or” were omitted.  \r\n6. Substituted for the words “the Collector of Customs” by Finance Act, 2005.. \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021(June) \r\n9. Inserted by Finance Act, 2022 (June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n106 \r\n \r\nCHAPTER XV \r\nSPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED \r\n","quote_sha256":"18bf5b37563e1556ed3df8f1ac8f34cf6a673066371182c4d0e342efbe993406","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-373ff75fbf908b92c45e","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":305058,"character_end":305087,"quote":"Inserted by Finance Act, 2018","quote_sha256":"fb69da3cadfb014e22537098bee4f55bd5899b4083a722a9fbf543c37cd8b908","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304888,"character_end":305317,"quote":"age 31 \r\n5.. By the Finance Act, 2006, the words” bill of export or” were omitted.  \r\n6. Substituted for the words “the Collector of Customs” by Finance Act, 2005.. \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021(June) \r\n9. Inserted by Finance Act, 2022 (June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n106 \r\n \r\nCHAPTER XV \r\nSPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED \r\nOR EXPORTED BY POST \r\n139. Declaratio","quote_sha256":"6915e53632fc6e79880284274358bc909202fd4457aa7ef9836fcc02de25ff90","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-815f889a3975d1efdac2","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":305093,"character_end":305122,"quote":"Inserted by Finance Act, 2021","quote_sha256":"6d9ae191ed2419263ba75cf8e3baf5dfaf29c33a4484955c1eee24dcd47717c2","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304923,"character_end":305352,"quote":"06, the words” bill of export or” were omitted.  \r\n6. Substituted for the words “the Collector of Customs” by Finance Act, 2005.. \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021(June) \r\n9. Inserted by Finance Act, 2022 (June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n106 \r\n \r\nCHAPTER XV \r\nSPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED \r\nOR EXPORTED BY POST \r\n139. Declaration by passenger or crew of baggage. ","quote_sha256":"a246a6ea393760d011313cc200a9742ae2cef2d797d63219e4a8b57d96b4f565","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-893948b1e6ffed83639e","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":305134,"character_end":305163,"quote":"Inserted by Finance Act, 2022","quote_sha256":"dd927db6b4c0b22d9f4530e7a02f12d90e8323a732b203a8ed5fd0328067bd30","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":304964,"character_end":305393,"quote":"itted.  \r\n6. Substituted for the words “the Collector of Customs” by Finance Act, 2005.. \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021(June) \r\n9. Inserted by Finance Act, 2022 (June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n106 \r\n \r\nCHAPTER XV \r\nSPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED \r\nOR EXPORTED BY POST \r\n139. Declaration by passenger or crew of baggage. - 6[(1)] The owner of any \r\nbaggage wheth","quote_sha256":"45f4b69cb212e02746e59965790720b3d9faf970f4277edc9df0758521526d5e","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df582368f1e273eb4fcd","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":305178,"character_end":305194,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-305055-306810-17bc42d960df76db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-305055-306810-17bc42d960df76db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":305008,"character_end":305424,"quote":"Collector of Customs” by Finance Act, 2005.. \r\n7. Inserted by Finance Act, 2018 \r\n8. Inserted by Finance Act, 2021(June) \r\n9. Inserted by Finance Act, 2022 (June) \r\n THE CUSTOMS ACT,1969 \r\n \r\n106 \r\n \r\nCHAPTER XV \r\nSPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED \r\nOR EXPORTED BY POST \r\n139. Declaration by passenger or crew of baggage. - 6[(1)] The owner of any \r\nbaggage whether a passenger or a member of t","quote_sha256":"68463a5eb8964b6d9566e9a2ddb16035108a4e00a7286e2dd36749e23462a494","reader_fragment":"p-303285-305055-9bce31b1a352b3f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-303285-305055-9bce31b1a352b3f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0c36393f133c3098e273","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":307720,"character_end":307736,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-306810-308551-64d64d10ac1589dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-306810-308551-64d64d10ac1589dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":307550,"character_end":307966,"quote":"porary detention of baggage.-  Where the baggage of a passenger contains \r\nany article which is dutiable or the import of which is prohibited or restricted and in \r\n THE CUSTOMS ACT,1969 \r\n \r\n107 \r\n \r\nrespect of which a true declaration has been made under section 139, 5[and about which \r\nthe appropriate officer is satisfied that these were not imported with the intention of \r\nconsumption in Pakistan, he] may, at","quote_sha256":"09b8b4c4d546472a68da97871a8c7b2f797799f560e1bb80cbb6bfcdf4844838","reader_fragment":"p-306810-308551-64d64d10ac1589dc","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-306810-308551-64d64d10ac1589dc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e01015dfb4af18cf6d14","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309541,"character_end":309558,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309371,"character_end":309788,"quote":"ce on the date on which the exporter delivers such goods \r\nto the postal authorities for exportation.       \r\nLEGAL REFERENCS   \r\n1. Substituted for the full stop by the Finance Act, 2004 (II of 2004), S.3(13), page 16. \r\n2. Added by the Finance Act, 2004 (II of 20040, S.3(13), page 16. \r\n3. Substituted full stop by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60. \r\n4. Added by the Finance Ordinance, 19","quote_sha256":"b0a9c2e29f8bdbdba8aa966e9b64102cc37409e8e4e589f7e732a974ac815a54","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad21da5e6692a2c41515","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309596,"character_end":309626,"quote":"Added by the Finance Act, 2004","quote_sha256":"f09cb10297794ba0b0c6afa49966e678f8959a5b1f1d95300175f7bc62a42101","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309426,"character_end":309856,"quote":"s \r\nto the postal authorities for exportation.       \r\nLEGAL REFERENCS   \r\n1. Substituted for the full stop by the Finance Act, 2004 (II of 2004), S.3(13), page 16. \r\n2. Added by the Finance Act, 2004 (II of 20040, S.3(13), page 16. \r\n3. Substituted full stop by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60. \r\n4. Added by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60.  \r\n5. Substituted for the comma a","quote_sha256":"ae407e0cf9ba1c8a0b9d76069d2b94e39bba41501e4c0095bb79ed1f97354458","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9f055f206e5a3662750e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309693,"character_end":309716,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309523,"character_end":309946,"quote":" full stop by the Finance Act, 2004 (II of 2004), S.3(13), page 16. \r\n2. Added by the Finance Act, 2004 (II of 20040, S.3(13), page 16. \r\n3. Substituted full stop by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60. \r\n4. Added by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60.  \r\n5. Substituted for the comma and words “,the appropriate officer” by the Finance Ordinance, 1982 \r\n(XII of 1982), S.6(8)","quote_sha256":"05bdbe54d32c58aedf83a9495f43fadcec7f70c913ca6f8ce7bc6f8393369597","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8856a3bb20668afc7f03","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309754,"character_end":309790,"quote":"Added by the Finance Ordinance, 1982","quote_sha256":"bbd12a3afc9949e9d76ff0e161defafc4177709c1a134e0a090014f7ef13bebc","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309584,"character_end":310020,"quote":"ge 16. \r\n2. Added by the Finance Act, 2004 (II of 20040, S.3(13), page 16. \r\n3. Substituted full stop by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60. \r\n4. Added by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60.  \r\n5. Substituted for the comma and words “,the appropriate officer” by the Finance Ordinance, 1982 \r\n(XII of 1982), S.6(8), page 60. \r\n6. As amended by  Act, No.XVII of 2020 (30th March) \r\n7. Subs","quote_sha256":"0ae72b66a10d141b2fb2eb253ded61db8b24925fff8425fd063083ed76419129","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4c8022a831096a1820b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309899,"character_end":309922,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309729,"character_end":310152,"quote":"), S.6(7), page 60. \r\n4. Added by the Finance Ordinance, 1982 (XII of 1982), S.6(7), page 60.  \r\n5. Substituted for the comma and words “,the appropriate officer” by the Finance Ordinance, 1982 \r\n(XII of 1982), S.6(8), page 60. \r\n6. As amended by  Act, No.XVII of 2020 (30th March) \r\n7. Substituted /inserted by Finance Act, 2020(June) \r\n8. Inserted by Finance Act, 2023(June) \r\n9. Inserted by Finance Act, 2025 (June) \r\n \r","quote_sha256":"31fb9c0fe9f5ab16a6c6b199f3261f7d59909d82f5ab79787241845379b63c79","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e83d19e2911d0266a6a5","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":310041,"character_end":310058,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309871,"character_end":310288,"quote":"appropriate officer” by the Finance Ordinance, 1982 \r\n(XII of 1982), S.6(8), page 60. \r\n6. As amended by  Act, No.XVII of 2020 (30th March) \r\n7. Substituted /inserted by Finance Act, 2020(June) \r\n8. Inserted by Finance Act, 2023(June) \r\n9. Inserted by Finance Act, 2025 (June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n108 \r\n \r\nCHAPTER XVI \r\nPROVISIONS RELATING TO COASTAL GOODS AND VESSELS \r\n146. Chapter not to apply to bagga","quote_sha256":"d96532afe9ad223aa832f613244d4507c15cd035721f1a4ec5fd72d422b8f873","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5627297b4501534e1e36","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":310070,"character_end":310099,"quote":"Inserted by Finance Act, 2023","quote_sha256":"4d1520efd1973a655fba9ae07c4c2c4f37e2b9685c5abeca554a1020b32114f5","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309900,"character_end":310329,"quote":"inance Ordinance, 1982 \r\n(XII of 1982), S.6(8), page 60. \r\n6. As amended by  Act, No.XVII of 2020 (30th March) \r\n7. Substituted /inserted by Finance Act, 2020(June) \r\n8. Inserted by Finance Act, 2023(June) \r\n9. Inserted by Finance Act, 2025 (June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n108 \r\n \r\nCHAPTER XVI \r\nPROVISIONS RELATING TO COASTAL GOODS AND VESSELS \r\n146. Chapter not to apply to baggage. -  The provisions of this Chapter sha","quote_sha256":"93b8d4c52f884ab237bd2d10a455dc7cf71fed73c412cca87e4e3d93dd7ad6f5","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-18ecae3a9a072316fcde","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":310111,"character_end":310140,"quote":"Inserted by Finance Act, 2025","quote_sha256":"7fd36bb149f8b043a30668df998819d4db5f6f7fc83cdcbe4a3da8ff69128875","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309941,"character_end":310370,"quote":".6(8), page 60. \r\n6. As amended by  Act, No.XVII of 2020 (30th March) \r\n7. Substituted /inserted by Finance Act, 2020(June) \r\n8. Inserted by Finance Act, 2023(June) \r\n9. Inserted by Finance Act, 2025 (June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n108 \r\n \r\nCHAPTER XVI \r\nPROVISIONS RELATING TO COASTAL GOODS AND VESSELS \r\n146. Chapter not to apply to baggage. -  The provisions of this Chapter shall not \r\napply to baggage.     \r\n147. Ent","quote_sha256":"bfb43653f9998876bfb855e7875108da16d09d46d4a504ed69ecb386da33f81b","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f31a82685727c587af6","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":310158,"character_end":310174,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":309988,"character_end":310404,"quote":"I of 2020 (30th March) \r\n7. Substituted /inserted by Finance Act, 2020(June) \r\n8. Inserted by Finance Act, 2023(June) \r\n9. Inserted by Finance Act, 2025 (June) \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n108 \r\n \r\nCHAPTER XVI \r\nPROVISIONS RELATING TO COASTAL GOODS AND VESSELS \r\n146. Chapter not to apply to baggage. -  The provisions of this Chapter shall not \r\napply to baggage.     \r\n147. Entry of coastal goods. -  (1) The co","quote_sha256":"4600eee7ca1adfee98c7486f7cb443607a4f35f261b2a18263d8ee3540c9b8f0","reader_fragment":"p-308551-310338-6763e1906e922c10","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-308551-310338-6763e1906e922c10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5358c6ecb4da18e57f44","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":312519,"character_end":312535,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-312116-313865-d2fc54fefcdff8dd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-312116-313865-d2fc54fefcdff8dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":312349,"character_end":312765,"quote":"e shall be kept on board every coasting vessel a cargo \r\nbook stating the name of the vessel, the port at which she is registered and the name of \r\nthe master. \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n109 \r\n \r\n (2) It shall be the duty of the master of every coasting vessel to enter or \r\ncause to be entered in the cargo book-          \r\n (a) the port to which and each voyage on which the vessel is  \r\n   bound;  \r\n (b) the","quote_sha256":"e1c0b519e1b684b58f005b4672d0b000664a4a636e2a980a03841a83d2ec5a35","reader_fragment":"p-312116-313865-d2fc54fefcdff8dd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-312116-313865-d2fc54fefcdff8dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b17b74fad49563a54cd0","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":314803,"character_end":314819,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-313865-315603-aa278c52331b0f9b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-313865-315603-aa278c52331b0f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":314633,"character_end":315049,"quote":" to coastal goods. - (1) Sections \r\n64,65 and 66 shall, so far as may be, apply to coastal goods as they apply to imported \r\ngoods or goods for export.            \r\n THE CUSTOMS ACT,1969 \r\n \r\n110 \r\n \r\n (2) Sections 48 and 60 shall, so far as may be, apply to vessels carrying \r\ncoastal goods as they apply to vessels carrying imported goods or goods for export.            \r\n (3) The 1[Federal Government] may, by no","quote_sha256":"728d0c558431144020e77db546a6ab8300a7354b12ac1ae5f88c930d9269d60f","reader_fragment":"p-313865-315603-aa278c52331b0f9b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-313865-315603-aa278c52331b0f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d16e0ae4af153b541908","source":"pk-code-a55ea36c33f4c4c3","title":"Central Government” by the Finance Act, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":315736,"character_end":315780,"quote":"Central Government” by the Finance Act, 1972","quote_sha256":"ff210c41f0c94009d6ca94b7c5e761d91655fe0f7b1a74c76e4fab1ec3c212c0","reader_fragment":"p-315603-317373-550b3cdc2bdc5e78","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-315603-317373-550b3cdc2bdc5e78","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":315566,"character_end":316010,"quote":"such goods or stores be brought to \r\nany place in Pakistan for the purpose of being so carried or shipped.     \r\n \r\nLEGAL REFERENCE \r\n   \r\n 1. Substituted for the words “Central Government” by the Finance Act, 1972 (XXI of 1972), S.3, \r\npage 56 and Second Schedule S.1, page 76. \r\n THE CUSTOMS ACT,1969 \r\n \r\n111 \r\n \r\n1[CHAPTER XVI-A \r\nPROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM \r\nAND AUDIT AND ACCESS TO DOCUMENTS \r\n155A. Applicatio","quote_sha256":"58cd1b63f91c7c97366cc825b3d962896e66567b6dcbaaa460e9afdfce579618","reader_fragment":"p-313865-315603-aa278c52331b0f9b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-313865-315603-aa278c52331b0f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad6b5247730d2df61ffc","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":315852,"character_end":315868,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-315603-317373-550b3cdc2bdc5e78","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-315603-317373-550b3cdc2bdc5e78","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":315682,"character_end":316098,"quote":"LEGAL REFERENCE \r\n   \r\n 1. Substituted for the words “Central Government” by the Finance Act, 1972 (XXI of 1972), S.3, \r\npage 56 and Second Schedule S.1, page 76. \r\n THE CUSTOMS ACT,1969 \r\n \r\n111 \r\n \r\n1[CHAPTER XVI-A \r\nPROVISIONS RELATING TO THE CUSTOMS COMPUTERIZED SYSTEM \r\nAND AUDIT AND ACCESS TO DOCUMENTS \r\n155A. Application of the Customs Computerized System. -  Notwithstanding \r\nanything hereinbefore contain","quote_sha256":"f97ec0016b862084b7dbf11e5c7304854fe1222ffdb2c3bf32ec9effc8a9ac54","reader_fragment":"p-315603-317373-550b3cdc2bdc5e78","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-315603-317373-550b3cdc2bdc5e78","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ea770570805cd2a616f","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":318615,"character_end":318631,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-317373-319173-a84e668c6f054eb1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-317373-319173-a84e668c6f054eb1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":318445,"character_end":318861,"quote":"e of proof to the contrary, be sufficient evidence that the registered user to whom \r\nthe unique user identifier has been issued has transmitted that information. \r\n THE CUSTOMS ACT,1969 \r\n \r\n112 \r\n \r\n (2) Where a unique user identifier is used by a person who is not entitled to \r\nuse it, sub -section (1) of this section shall not apply if the registered user to whom the \r\nunique user identifier was issued has, p","quote_sha256":"e116014b01ef095c270cb394a1c47ce0fc4f3c05f1f0e05e403ecb5955ac23e9","reader_fragment":"p-317373-319173-a84e668c6f054eb1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-317373-319173-a84e668c6f054eb1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-294f239fa08c7f0c5761","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":320944,"character_end":320960,"quote":"CUSTOMS 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of or the receipt of the transmission, or \r\nfor such other period as may be prescr","quote_sha256":"d30c4da3e03c45a983d2acbf5407be8693c6486d0edcb0d8b18ad3c1f9477617","reader_fragment":"p-319173-320972-9aa24b6a0fcb262d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-319173-320972-9aa24b6a0fcb262d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-624f30246121559546a9","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":323282,"character_end":323298,"quote":"CUSTOMS 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Customs \r\nComputerized System is held or stored otherwise than with the \r\npermission of ","quote_sha256":"cd36fc2b2b9126ebac665f9cbad1fdb84a29ffcea93be79f77fc241e1349b22d","reader_fragment":"p-322745-324534-0d5bdf05ad7ca0b5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-322745-324534-0d5bdf05ad7ca0b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4fe8539324eabc0bab4a","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":325638,"character_end":325654,"quote":"CUSTOMS 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transactions relating to those goods, that are the \r\nsubject of the investigation or audi","quote_sha256":"4f537c0e5fd97cb8e3273af45d22da6c99a238267aa7d3ba7f7de2f66814b177","reader_fragment":"p-324534-326273-b1996ff4a9ffee47","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-324534-326273-b1996ff4a9ffee47","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-241f4f4758365bd7bb90","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":328020,"character_end":328036,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-326273-328054-59e1573c98eb095b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-326273-328054-59e1573c98eb095b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":327850,"character_end":328266,"quote":"conceals \r\nany book, document, or record required to be kept under this Act, or \r\nsends or attempts to send out of Pakistan any such book, document, or \r\nrecord.] \r\n THE CUSTOMS ACT,1969 \r\n \r\n116 \r\n \r\n \r\n4[155Q.  Electronic exchange of information and authentication through the \r\nCustoms Computerized System. - Any declaration, documents or record, accounts, \r\nnotice, order, payment, authentication, authorization ","quote_sha256":"7cf029a681ada08f918fc35cd54cb9ffcbb1a300897b7a76c9d1b78f68b54773","reader_fragment":"p-326273-328054-59e1573c98eb095b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-326273-328054-59e1573c98eb095b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f66a8b2c6e1365273fc4","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329426,"character_end":329459,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329256,"character_end":329689,"quote":"the concerned officer upon his \r\nsatisfaction may issue such certificate for subsequent correction in the computerized \r\ngoods declaration.] \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Inserted by the Finance Act, 2003 (I of 2003), S.5(29), page 32 \r\n2. By the Finance Act, 2006, the words “in writing” were omitted. \r\n3. Inserted by the Finance Act, 2006.  \r\n4. Inserted by the Finance Act, 2006. \r\n5. Added by Finance Act,2008( I of 2008) (Page-4","quote_sha256":"8fb9a603df1edb017b3c4170579d0c17dd012707a890696b708997f12dbd0cb1","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6ef7684a57cdd4da45ee","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329502,"character_end":329519,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329332,"character_end":329749,"quote":" subsequent correction in the computerized \r\ngoods declaration.] \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Inserted by the Finance Act, 2003 (I of 2003), S.5(29), page 32 \r\n2. By the Finance Act, 2006, the words “in writing” were omitted. \r\n3. Inserted by the Finance Act, 2006.  \r\n4. Inserted by the Finance Act, 2006. \r\n5. Added by Finance Act,2008( I of 2008) (Page-46) \r\n6. The proviso “Provided that the Collector of Customs ","quote_sha256":"611970847376bef3a1ffc62e93677a8e7495aee1938bd935bacc8d38465780fc","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d4707bfa902916c3dcb0","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329563,"character_end":329596,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329393,"character_end":329826,"quote":"n.] \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Inserted by the Finance Act, 2003 (I of 2003), S.5(29), page 32 \r\n2. By the Finance Act, 2006, the words “in writing” were omitted. \r\n3. Inserted by the Finance Act, 2006.  \r\n4. Inserted by the Finance Act, 2006. \r\n5. Added by Finance Act,2008( I of 2008) (Page-46) \r\n6. The proviso “Provided that the Collector of Customs may, in exceptional \r\ncircumstances, after recording reasons in writing and a","quote_sha256":"baa9d018b9f364cab44b94f5e403b3019c106507d3ae8ebde0a5ea659743a209","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4a228f9ff01a146a176","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329604,"character_end":329637,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329434,"character_end":329867,"quote":" by the Finance Act, 2003 (I of 2003), S.5(29), page 32 \r\n2. By the Finance Act, 2006, the words “in writing” were omitted. \r\n3. Inserted by the Finance Act, 2006.  \r\n4. Inserted by the Finance Act, 2006. \r\n5. Added by Finance Act,2008( I of 2008) (Page-46) \r\n6. The proviso “Provided that the Collector of Customs may, in exceptional \r\ncircumstances, after recording reasons in writing and after hearing the aggrieved \r\nperson, susp","quote_sha256":"f0ab47b21e8b6598c12cc6e10b95700ac1c951e291f1bfb2edd39f8c4e9a01ba","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6fd953ce14e2e9398a74","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act,2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329644,"character_end":329669,"quote":"Added by Finance Act,2008","quote_sha256":"4617c985e0c02be579f15f28201ff0fa769d9df66becaf6e032f9f5f10fdf1b0","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329474,"character_end":329899,"quote":".5(29), page 32 \r\n2. By the Finance Act, 2006, the words “in writing” were omitted. \r\n3. Inserted by the Finance Act, 2006.  \r\n4. Inserted by the Finance Act, 2006. \r\n5. Added by Finance Act,2008( I of 2008) (Page-46) \r\n6. The proviso “Provided that the Collector of Customs may, in exceptional \r\ncircumstances, after recording reasons in writing and after hearing the aggrieved \r\nperson, suspend  the use of unique user iden","quote_sha256":"aa2fa6c3d06020d50f7c4101074bfeb560553da02272545841396a7e01bdba13","reader_fragment":"p-328054-329771-810116b5b4883dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-328054-329771-810116b5b4883dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7e7a222e362d5bc4bac3","source":"pk-code-a55ea36c33f4c4c3","title":"Customs Act,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329998,"character_end":330014,"quote":"Customs Act,1969","quote_sha256":"f624e771d4eb37296bfebb93400859fca7780a2dcceb86686e1047f217951f14","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329828,"character_end":330244,"quote":"er hearing the aggrieved \r\nperson, suspend  the use of unique user identifier of any person forthwith on receipt of \r\nany complaint or information about violation of the Customs Act,1969 (IV of 1969)” \r\nsubstituted by Finance Act, 2009. \r\n7. Added vide Finance Act, 2016 \r\n8. Omitted / Inserted by Finance Act, 2017. \r\n9. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernm","quote_sha256":"61f9d65c547d01c823af15e699137d074dc4d5dcad736cd98ec4118b10ec425b","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-50443bd992dd4fc72323","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330046,"character_end":330063,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329876,"character_end":330293,"quote":"use of unique user identifier of any person forthwith on receipt of \r\nany complaint or information about violation of the Customs Act,1969 (IV of 1969)” \r\nsubstituted by Finance Act, 2009. \r\n7. Added vide Finance Act, 2016 \r\n8. Omitted / Inserted by Finance Act, 2017. \r\n9. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment”. \r\n10. Inserted by Finance Act, 2021(June) \r","quote_sha256":"ab353533b309e8be444b135a7c40b987d9b4fe05bab2633d5b2427c7aefea7f8","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9b31b5e7e45269e011d6","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330081,"character_end":330098,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329911,"character_end":330328,"quote":"y person forthwith on receipt of \r\nany complaint or information about violation of the Customs Act,1969 (IV of 1969)” \r\nsubstituted by Finance Act, 2009. \r\n7. Added vide Finance Act, 2016 \r\n8. Omitted / Inserted by Finance Act, 2017. \r\n9. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment”. \r\n10. Inserted by Finance Act, 2021(June) \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n117 \r","quote_sha256":"f51e529fcb6e6d55f36f26322cacc0c825e9f328b5f65ca70336858b9893ea08","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-08bb0a7fe7e1fd2caa78","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted / Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330104,"character_end":330143,"quote":"Omitted / Inserted by Finance Act, 2017","quote_sha256":"4b8659a0a7f81d3af162ccd55297470abfd09f4c4207d164e2abdf9c3f2d3c42","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329934,"character_end":330373,"quote":"eceipt of \r\nany complaint or information about violation of the Customs Act,1969 (IV of 1969)” \r\nsubstituted by Finance Act, 2009. \r\n7. Added vide Finance Act, 2016 \r\n8. Omitted / Inserted by Finance Act, 2017. \r\n9. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment”. \r\n10. Inserted by Finance Act, 2021(June) \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n117 \r\n \r\nCHAPTER XVII \r\n \r\nOFFENCES AND PENALTIES ","quote_sha256":"72c59deb65c8cd650423ae306635552567cb776444a5279f44d85dd9a1392a10","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7fc911868bb0cad58c3f","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330150,"character_end":330182,"quote":"Substituted by Finance Act, 2019","quote_sha256":"4ecf84575b64a9243c10f2b5cc60cfd9888653144921e90bb393ec7e0a2b68eb","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":329980,"character_end":330412,"quote":" violation of the Customs Act,1969 (IV of 1969)” \r\nsubstituted by Finance Act, 2009. \r\n7. Added vide Finance Act, 2016 \r\n8. Omitted / Inserted by Finance Act, 2017. \r\n9. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment”. \r\n10. Inserted by Finance Act, 2021(June) \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n117 \r\n \r\nCHAPTER XVII \r\n \r\nOFFENCES AND PENALTIES \r\n \r\n156. Punishment for offences. -  (","quote_sha256":"864848eeee39c1e2fe4192722f6864a52d6649219e1047ef1794dd78cc60baac","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8fb1f4bd5236e633a4d1","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330256,"character_end":330285,"quote":"Inserted by Finance Act, 2021","quote_sha256":"6d9ae191ed2419263ba75cf8e3baf5dfaf29c33a4484955c1eee24dcd47717c2","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330086,"character_end":330515,"quote":"ce Act, 2016 \r\n8. Omitted / Inserted by Finance Act, 2017. \r\n9. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment”. \r\n10. Inserted by Finance Act, 2021(June) \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n117 \r\n \r\nCHAPTER XVII \r\n \r\nOFFENCES AND PENALTIES \r\n \r\n156. Punishment for offences. -  (1) Whoever commits any offence described in \r\ncolumn 1 of the Table below shall, in addition to and not","quote_sha256":"3446b16830d2bd76c773c6a9ca56d18509480328e5b93787d35288ee82e06b53","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-779d6ef00be2f570af6c","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330301,"character_end":330317,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":330131,"character_end":330547,"quote":"ce Act, 2017. \r\n9. Substituted by Finance Act, 2019. At the time of substitution the words was “Federal \r\nGovernment”. \r\n10. Inserted by Finance Act, 2021(June) \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n117 \r\n \r\nCHAPTER XVII \r\n \r\nOFFENCES AND PENALTIES \r\n \r\n156. Punishment for offences. -  (1) Whoever commits any offence described in \r\ncolumn 1 of the Table below shall, in addition to and not in derogation of any \r\npunishme","quote_sha256":"a89bb9cd5c81369269c86b7ae25e515fcec8c5918c2deb6d2885c7693ff37a02","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-543e7227380c27a7b603","source":"pk-code-a55ea36c33f4c4c3","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":331410,"character_end":331427,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":331240,"character_end":331657,"quote":"\n81, 89 (ii) \r\n \r\n[Omitted] \r\n \r\n \r\n89(iii) If any person fails to \r\nattach or electronically \r\nupload mandatory \r\ndocuments required  under \r\nsection 79 or 131 of the \r\nCustoms Act, 1969-, \r\nSuch person shall be liable \r\nto a penalty not exceeding \r\nRs.50,000/- \r\n \r\nGeneral \r\nTHE CUSTOMS ACT,1969 \r\n \r\n118 \r\n \r\n2.(i) If any goods imported by \r\nsea or air be unloaded or \r\nattempted to be unloaded \r\nat any place oth","quote_sha256":"f0233f0f554776901914187a305e71395bed9877a0c320dd7c71a3b682aceeae","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-78ac9a57b9aae29ca1a6","source":"pk-code-a55ea36c33f4c4c3","title":"General THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":331508,"character_end":331538,"quote":"General \r\nTHE CUSTOMS ACT,1969","quote_sha256":"1af2c0f6e527954cac1d43ac15bd82522d18705c5f14930cb61f4303beb25313","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":331338,"character_end":331768,"quote":"load mandatory \r\ndocuments required  under \r\nsection 79 or 131 of the \r\nCustoms Act, 1969-, \r\nSuch person shall be liable \r\nto a penalty not exceeding \r\nRs.50,000/- \r\n \r\nGeneral \r\nTHE CUSTOMS ACT,1969 \r\n \r\n118 \r\n \r\n2.(i) If any goods imported by \r\nsea or air be unloaded or \r\nattempted to be unloaded \r\nat any place other than a \r\ncustoms-port or customs -\r\nairport declared under \r\nsection 9 for unloading of \r\nsuch goods; or  \r\n","quote_sha256":"faa1065e497b4d1f33f4497c883e567675959040d20da420f5418b0f67c8433b","reader_fragment":"p-329771-331553-f50ce83e50d1b045","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-329771-331553-f50ce83e50d1b045","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5c719f27d1820b861e9","source":"pk-code-a55ea36c33f4c4c3","title":"Pakistan or THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":332719,"character_end":332757,"quote":"Pakistan or \r\n  \r\nTHE CUSTOMS ACT,1969","quote_sha256":"301daa4dd8a9ec87b3c18fc8c34566984bffef6020ac3220e6b43d6f4a6204b6","reader_fragment":"p-331553-333332-d48331463c7d181d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-331553-333332-d48331463c7d181d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":332549,"character_end":332987,"quote":"eek or river for the \r\npurpose of being landed at \r\na place other than a \r\ncustoms-port; or \r\n  \r\n(vi) If any goods be brought \r\nnear the land frontier or \r\nthe coast of Pakistan or \r\n  \r\nTHE CUSTOMS ACT,1969 \r\n \r\n119 \r\n \r\nnear any bay, gulf, creek \r\nor river for the purpose of \r\nbeing exported from a \r\nplace other than a \r\ncustoms-station or where \r\nany place has been \r\napproved under clause (b) \r\nof section 10 for the \r\nloading of s","quote_sha256":"7b1f8416f56efe309a90e91f1df711936036cc5a8b958f9addfc9740daa8a8bf","reader_fragment":"p-331553-333332-d48331463c7d181d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-331553-333332-d48331463c7d181d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d52456f376a58a8c954d","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":334068,"character_end":334084,"quote":"CUSTOMS 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\r\nsentence of imprisonment \r\nshall not be less than five \r\nyears and the whole or any \r\npart o","quote_sha256":"0085feb440b223bbab9a3ebd32b3e4b63b482625b15563fc3cb4b194cd246336","reader_fragment":"p-338706-340487-02ffeea3f30d69d7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-338706-340487-02ffeea3f30d69d7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dbea541ebfcb74a43a20","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":339784,"character_end":339800,"quote":"CUSTOMS 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\r\nas nuclear material:  \r\n Provided that if \r\nany offence specified \r\nwithin this section \r\nconcer","quote_sha256":"dcda2e61a33b01b0bda1815989e51cdfe37b393a33370ec18ff06a17e6aae4fa","reader_fragment":"p-342282-344063-8c85e1a28ab2310e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-342282-344063-8c85e1a28ab2310e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9f55459cf5ccb9eb9964","source":"pk-code-a55ea36c33f4c4c3","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":343311,"character_end":343330,"quote":"Customs Act, 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if \r\nany offence specified \r\nwithin this section \r\nconcerns breach of \r\nnational security, the same \r\n","quote_sha256":"1cdc2fc4b3a6acd1b2c2542cf115bef1bfdfa5873a57a08f0ab0d117cafaf321","reader_fragment":"p-342282-344063-8c85e1a28ab2310e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-342282-344063-8c85e1a28ab2310e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fdc1c3c9daf69bf7fda3","source":"pk-code-a55ea36c33f4c4c3","title":"National Command Authority Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":343592,"character_end":343630,"quote":"National Command \r\nAuthority Act, 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to ten percent \r\nU-235 but less than \r\ntwenty percent of U -\r\n235, is 1kg or more \r\nbut does not exce","quote_sha256":"7c9f5c90ea2399c1cf8b1c676427e5c680968a5e5dc16fdfc99856c17a9fc92d","reader_fragment":"p-344063-345860-8cf33761450512f8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-344063-345860-8cf33761450512f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ec5d38382b1bb33d454b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":346505,"character_end":346521,"quote":"CUSTOMS 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more of U -\r\n235, is more than five \r\nkilograms, or; \r\n(iii) unirradiated U -233, is \r\nmore than tw","quote_sha256":"57cfd44acfdc9a2f19a508d5c8c0f7915b577c5aa2669b491ea3829c5ebb6f53","reader_fragment":"p-345860-347647-537772c68605a3f7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-345860-347647-537772c68605a3f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-63bf3d8a6a36712e3da9","source":"pk-code-a55ea36c33f4c4c3","title":"National Command Authority Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":348058,"character_end":348096,"quote":"National Command \r\nAuthority Act, 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\r\n \r\n \r\n (a) the activity (A) to \r\ndangerous value (D) \r\nratio of radioactive \r\nmaterials or \r\nradioactive sou","quote_sha256":"d8825033cace60d5273fb99fd4525ad6180630510fa9454265691f38831980d2","reader_fragment":"p-347647-349431-63c0a3de2836fbfe","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-347647-349431-63c0a3de2836fbfe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cca8a242b68015a016b6","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":348610,"character_end":348626,"quote":"CUSTOMS 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\r\ndefined in the \r\nRegulations on \r\nSecurity of \r\nRadioactive Sources - \r\n(PAK/926) or any \r\namendment t","quote_sha256":"5e0a11424b36c1dc43b8d025a1430dabf3475950ac0590c6ec760c18338bfac4","reader_fragment":"p-347647-349431-63c0a3de2836fbfe","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-347647-349431-63c0a3de2836fbfe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-26493f687d4bd1b9db65","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":349860,"character_end":349876,"quote":"CUSTOMS 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If any person willfully \r\ncontravenes any rule \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n28 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n135 \r\n \r\nrelatable to section 28 \r\nwith respect to any spirits, \r\n2[ten thousand rupees;] and \r\nall such spirit shall be \r\nliable to confiscation. \r\n85[14  If any person commits an \r\noffence under  \r\n \r\n(i) sub-section (1) o","quote_sha256":"e7a52af871026f0fe69f9508bd9eb26c97e458f457ea9557b702ee73b38f412b","reader_fragment":"p-353020-354807-2f91cc3a010cc88e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-353020-354807-2f91cc3a010cc88e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-372c0fdb782f0118aa5d","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":355928,"character_end":355944,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-354807-356588-deea00a7f52e4fcb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-354807-356588-deea00a7f52e4fcb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":355758,"character_end":356174,"quote":"end to ten \r\nyears but shall not be less \r\nthan five years or to fine, \r\nor to both. \r\n32A.] \r\n \r\n85[14B  If any person commits an Such person shall be liable 32C] \r\nTHE CUSTOMS ACT,1969 \r\n \r\n136 \r\n \r\noffence under section \r\n32C, \r\nto penalty not exceeding \r\ntwo hundred thousand \r\nrupees or three times the \r\nvalue of goods in respect of \r\nwhich such offence is \r\ncommitted whichever is \r\ngreater; 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or  \r\nIf the quantity","quote_sha256":"8133e7984c686651f19f698eaf3f2803adde23e9506a95652b13de6ee9189328","reader_fragment":"p-360173-361961-e489b5ade0a47b9c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-360173-361961-e489b5ade0a47b9c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5ddee6d5277042c64183","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":362133,"character_end":362149,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-361961-363760-c3df12edc6862077","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-361961-363760-c3df12edc6862077","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":361963,"character_end":362379,"quote":"tered with fraudulent \r\nintent; or \r\nthe person -in-charge of \r\nsuch conveyance shall be \r\nliable to penalty not \r\nexceeding 1[twenty-five \r\nthousand rupees]. \r\n48 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n140 \r\n \r\n (ii) If the goods mentioned in \r\nany such bill or copy have \r\nnot been bona fide \r\nshipped or loaded as \r\nshown therein; or if any \r\nsuch bill of landing or any \r\nbill of lading of which a \r\ncopy is delivered has n","quote_sha256":"402a3a174598093d714385e4cbb5885a3a5e02b9c6a777f505c359757bd46be6","reader_fragment":"p-361961-363760-c3df12edc6862077","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-361961-363760-c3df12edc6862077","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-511774f86013b7761463","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":363412,"character_end":363428,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-361961-363760-c3df12edc6862077","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-361961-363760-c3df12edc6862077","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":363242,"character_end":363658,"quote":"the port -\r\nclearance or the written \r\nthe person -in-charge of \r\nsuch conveyance shall be \r\nliable to a penalty not \r\nexceeding 1[twenty- five \r\nthousand rupees]. \r\nTHE CUSTOMS ACT,1969 \r\n \r\n141 \r\n \r\npermission of the \r\nappropriate officer, as the \r\ncase may be,  \r\n29. If any pilot takes charge \r\nof any vessel proceeding \r\nout of Pakistan \r\nnotwithstanding that the \r\nmaster of the vessel does \r\nnot produce a por","quote_sha256":"44678afee462ed8718d43693770b1558157eff575f7af9f0987c494e82b37ff6","reader_fragment":"p-361961-363760-c3df12edc6862077","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-361961-363760-c3df12edc6862077","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d564fbbb7e8cf2b58fb8","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":364872,"character_end":364888,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-363760-365560-216caed2afbc41e0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-363760-365560-216caed2afbc41e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":364702,"character_end":365118,"quote":"an officer of customs \r\nbearing a written order to \r\nsearch; or \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n1[twenty five thousand \r\nrupees]. \r\n62 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n142 \r\n \r\n(ii) If an officer of customs \r\nplaces any lock, mark or \r\nseal upon any goods in \r\nany conveyance, and such \r\nlock, mark or seal is \r\nwillfully opened, altered \r\nor broken before due \r\ndelivery of such goods; or \r\n","quote_sha256":"6b757b01f7180845be300759bd33ede30ec3fad2a2d2de801bb263083dfc6c6f","reader_fragment":"p-363760-365560-216caed2afbc41e0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-363760-365560-216caed2afbc41e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-03ef37e897d21069ff68","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":366434,"character_end":366450,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-365560-367360-9de519e6fee74379","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-365560-367360-9de519e6fee74379","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":366264,"character_end":366680,"quote":"y not exceeding \r\n1[twenty-five thousand] \r\nrupees; and all goods so \r\ndischarged, put on board \r\nthe conveyance or water -\r\nborne shall be liable to \r\n64,65 & 141 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n143 \r\n \r\nthe conveyance or water -\r\nborne contrary to the \r\nprovisions of section 64 or \r\nsection 65 or any rules \r\nrelating to baggage, \r\nconfiscation. \r\n35(i) If, when a boat -note is \r\nrequired by section 68, \r\nany goods ","quote_sha256":"c53bf259c4f4a665ebb4b1fc8fa47d0bb2f22251bf660c31bc7db038b9ebf3da","reader_fragment":"p-365560-367360-9de519e6fee74379","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-365560-367360-9de519e6fee74379","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-acccf048fc8f12b8cf01","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":367875,"character_end":367891,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-367360-369150-1dfef53b152e37ba","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-367360-369150-1dfef53b152e37ba","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":367705,"character_end":368121,"quote":"f customs \r\nauthorized to make such \r\nrequisitions, \r\nsuch person, master or \r\nofficer shall be liable to a \r\npenalty not exceeding 2[ten \r\nthousand ] rupees. \r\n68 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n144 \r\n \r\n37(i) If any goods are, without \r\npermission, shipped or \r\nloaded on board a \r\nconveyance proceeding \r\nout of Pakistan or are \r\nwater-borne to be so \r\nshipped or loaded or are \r\nlanded except from or at a \r\nwharf or","quote_sha256":"4828020630e70da89dee868dae76de503f570f370e479452ccbe318a56de80f1","reader_fragment":"p-367360-369150-1dfef53b152e37ba","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-367360-369150-1dfef53b152e37ba","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e73deb9cda38d9361ca5","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":369296,"character_end":369312,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-369150-370932-d6519bd535a984f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-369150-370932-d6519bd535a984f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":369126,"character_end":369542,"quote":"h regard to any port, \r\nany goods are found \r\nthe owner or the person -in-\r\ncharge of the boat shall be \r\nliable to a penalty not \r\nexceeding 20[two thousand] \r\n71 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n145 \r\n \r\nwithin the limits of such \r\nport on board any boat not \r\nduly licensed and \r\nregistered, \r\nrupees; and such goods \r\nshall also be liable to \r\nconfiscation, unless they \r\nare covered by a special \r\npermit of the Coll","quote_sha256":"973d2a666b23d2a39ad80d5bf46263c89594939abb9eef69cd568658e37f4151","reader_fragment":"p-367360-369150-1dfef53b152e37ba","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-367360-369150-1dfef53b152e37ba","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cc5a034fa57e3b0bf257","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":370901,"character_end":370917,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-369150-370932-d6519bd535a984f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-369150-370932-d6519bd535a984f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":370731,"character_end":371147,"quote":". If any goods are found on \r\nboard any conveyance in \r\nexcess of those entered in \r\nthe manifest, or not \r\nsuch goods shall be liable to \r\nconfiscation. \r\n45 & 75 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n146 \r\n \r\ncorresponding with the \r\nspecification therein \r\ncontained, \r\n22[43. If any goods, after having \r\nlanded and before they have \r\nbeen processed and cleared \r\nby the Customs, are by the  \r\nor any other person, \r\nfraud","quote_sha256":"b04fa8ba76edf918e77a360c7c3abc40f85160017919c0ca72722fd9fc1d9d63","reader_fragment":"p-369150-370932-d6519bd535a984f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-369150-370932-d6519bd535a984f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cce1906e965add921442","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":372903,"character_end":372919,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-372709-374509-d19801936958dbbb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-372709-374509-d19801936958dbbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":372733,"character_end":373149,"quote":"\r\nexceeding 1[twenty five \r\nthousand] rupees 28[or five \r\ntimes the duty and taxes \r\ninvolved whichever is \r\nhigher]; and such goods \r\n29[79, 30[***] 131 \r\n30[***] \r\nTHE CUSTOMS ACT,1969 \r\n \r\n147 \r\n \r\nshall also be liable to \r\nconfiscation. \r\n45. If any goods have been \r\ndeclared on 27/27A[ a goods \r\ndeclaration], as the case \r\nmay be, and it is found \r\nthat goods not so declared \r\nhave been concealed in, or \r\nmi","quote_sha256":"6d7ee9908ea2b5315e2c6cfb540c91a32beb9fd3c010c8ac2b013a2c9922957b","reader_fragment":"p-372709-374509-d19801936958dbbb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-372709-374509-d19801936958dbbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-223ec523863dafb00730","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":374513,"character_end":374529,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-374509-376284-06789bbc9d4f779f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-374509-376284-06789bbc9d4f779f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":374343,"character_end":374759,"quote":" times the value of \r\ngoods; and such goods \r\nshall also be liable to \r\nconfiscation 33[and upon \r\nconviction by a Special \r\nJudge be further liable to \r\n7934[***] \r\nTHE CUSTOMS ACT,1969 \r\n \r\n148 \r\n \r\n imprisonment for a term \r\nnot exceeding five years]. \r\n35,85[47\r\nA \r\n89[Omitted]   \r\n48. If any prohibited \r\n36[,restricted] or dutiable \r\ngoods are found, either \r\nbefore or after landing, \r\nconcealed in any \r\npas","quote_sha256":"b08ab282600cdbc1663c28c89e8e64eeafb1e268dec544ad05c82014228e02b0","reader_fragment":"p-372709-374509-d19801936958dbbb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-372709-374509-d19801936958dbbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3d33f824eed9c0abfa54","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":376228,"character_end":376244,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-374509-376284-06789bbc9d4f779f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-374509-376284-06789bbc9d4f779f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":376058,"character_end":376474,"quote":"ter XI \r\n52. If the licensee of any \r\nprivate warehouse \r\nlicensed under this Act \r\nsuch licensee shall be \r\nliable to a penalty not \r\nexceeding 1[twenty five \r\n91 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n149 \r\n \r\ndoes not open the same \r\nwhen required so to do by \r\nany officer entitled to \r\nhave access thereto, or, \r\nupon demand made by \r\nany such officer, refuses \r\naccess to any such officer, \r\nthousand rupees], and shall \r","quote_sha256":"821a298a93189e5f0e51b9c3f7d5a9038d0af82f34eac5d3142813d7b7b30bda","reader_fragment":"p-374509-376284-06789bbc9d4f779f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-374509-376284-06789bbc9d4f779f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f183dd040a4af487d75b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":377766,"character_end":377782,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-376284-378084-b6d14f05794e69fd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-376284-378084-b6d14f05794e69fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":377596,"character_end":378012,"quote":"s stores and provisions \r\nfor use on board a \r\nthe person-in-charge of the \r\nconveyance shall be liable \r\nto a penalty not exceeding \r\n1[twenty five thousand \r\n106 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n150 \r\n \r\nconveyance under the \r\nauthority of this Act are \r\nrelanded, sold or disposed \r\nof in Pakistan without due \r\nentry and payment of \r\nduty, \r\nrupees;] and such goods \r\nshall also be liable to \r\nconfiscation. \r\n57. 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If any goods lodged in a \r\nprivate warehouse are \r\nfound to exceed the \r\nregistered quantity, \r\nsuch exce","quote_sha256":"28b37874c14c56166ce2052f7d358cd67b68c5887ffa3960392e9b9941c548e7","reader_fragment":"p-378084-379881-8c9c0cf5f378f63f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-378084-379881-8c9c0cf5f378f63f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fbb38e1c0f5910f15b63","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":381449,"character_end":381465,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-379881-381662-f7bdf4f5579808a9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-379881-381662-f7bdf4f5579808a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":381279,"character_end":381695,"quote":"son including \r\nthe custodian involved in \r\nthe offence and the bonded \r\ncarrier shall be liable to a \r\npenalty not exceeding ten \r\ntimes the value of the \r\n \r\n121 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n152 \r\n \r\ngoods and he shall further \r\nbe liable, upon conviction \r\nby a Special Judge, to \r\nimprisonment for a term \r\nnot exceeding seven years; \r\nand \r\n(ii) \r\n \r\nIf any person contravenes \r\nany rule relating to \r\ntransshipm","quote_sha256":"ecac2809ccd068dbc98933a980b1c513f8917e98a2f125f64f8fcad304145531","reader_fragment":"p-379881-381662-f7bdf4f5579808a9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-379881-381662-f7bdf4f5579808a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ada88aed0f6d80c40381","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":383250,"character_end":383266,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":383080,"character_end":383496,"quote":"nce 48[along \r\nwith the custodian] shall be \r\nliable to a penalty not \r\nexceeding 49[one hundred \r\nthousand rupees and upon \r\nconviction by a Special \r\n131 47[***] \r\nTHE CUSTOMS ACT,1969 \r\n \r\n153 \r\n \r\n46[sections 131 47[***], Judge be further liable to \r\nimprisonment for a term \r\nnot exceeding two years \r\nand the conveyance \r\ninvolved shall be liable to \r\nconfiscation]. \r\n67. If any goods specified in \r\nthe manif","quote_sha256":"efff80361e65529a248a7f3b3f0fccf63da8e8a3e12b1dcef0c40b72e5b80061","reader_fragment":"p-381662-383455-cbf3cde3222681db","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-381662-383455-cbf3cde3222681db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9c36ad102223a2efd4b3","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":384861,"character_end":384877,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-383455-385238-b2364f2d2383b943","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-383455-385238-b2364f2d2383b943","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":384691,"character_end":385107,"quote":"he owner of any \r\nbaggage fails to make \r\ncorrect declaration of its \r\nsuch owner shall be liable \r\nto a penalty not exceeding \r\nthree times the value of the \r\n139 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n154 \r\n \r\ncontents or refuses to \r\nanswer any questions put \r\nto him by the appropriate \r\nofficer with respect to his \r\nbaggage or any of its \r\ncontents including articles \r\ncarried with him or fails to \r\nproduce the baggage ","quote_sha256":"74349592d991e6a7b84cadeb0ada0b6d72eaed4c75f813504dbd9e2dda535198","reader_fragment":"p-383455-385238-b2364f2d2383b943","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-383455-385238-b2364f2d2383b943","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1181dbfdface0bf6fdfe","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":386579,"character_end":386595,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-385238-387017-96fa89a80565412f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-385238-387017-96fa89a80565412f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":386409,"character_end":386825,"quote":"ing \r\nthe value of the excess \r\namount of the currency; \r\n \r\n (b) If the amount of \r\nthe currency over and \r\nSuch currency shall be \r\nliable to confiscation and \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n155 \r\n \r\nabove the permissible \r\nlimit is US dollars \r\n10,001/- top 20,000/ - \r\nor equivalent in value \r\n(currency of other \r\ndenomination) etc. \r\nany person concerned in \r\nthe offence shall be liable \r\nto a penalty not exce","quote_sha256":"eb32ed0679e2a6039bb30c732cee7d292da1925a20dbf7f95aa7ee4e0fb50792","reader_fragment":"p-385238-387017-96fa89a80565412f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-385238-387017-96fa89a80565412f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-257b5ae1c2c4ba4f5b12","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":388401,"character_end":388417,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-387017-388793-2741598d286fea22","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-387017-388793-2741598d286fea22","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":388231,"character_end":388647,"quote":" the value of the \r\ncurrency; and upon \r\nconviction by a Special \r\nJudge he shall further be \r\nliable to imprisonment for \r\na term not exceeding ten \r\nyears; \r\n \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n156 \r\n \r\nProvided further that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than three years. \r\n (f) If the amount of the \r\ncurrency over and \r\nabove the permissible \r\nlimit exceeds US \r\ndollars 200,000/ - or \r\ne","quote_sha256":"a79c32f39c24ee68252028d505536215c20923fc56e78c901a1b5dd4f731bee2","reader_fragment":"p-387017-388793-2741598d286fea22","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-387017-388793-2741598d286fea22","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b12b093016b9b3e76b42","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":390080,"character_end":390096,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-388793-390584-f4751ffb8e0a25fa","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-388793-390584-f4751ffb8e0a25fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":389910,"character_end":390326,"quote":" goods shall be liable \r\nto confiscation and any \r\nperson concerned in the \r\noffence shall be liable to a \r\npenalty not exceeding three \r\ntimes the value of the \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n157 \r\n \r\ngoods; and upon conviction \r\nby a Special Judge he \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding one year; \r\n \r\n(d ) the quantity of such \r\ngood is from 51 -100 \r\ntola gold or \r\nequivalent in valu","quote_sha256":"35cc9ec2f6f9bab2a696e05edee73e004e51769244a2608476d975f92f93122b","reader_fragment":"p-388793-390584-f4751ffb8e0a25fa","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-388793-390584-f4751ffb8e0a25fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd44848c2ef7d253b3f2","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":391609,"character_end":391625,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-390584-392383-be7e1989ed9a8d6f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-390584-392383-be7e1989ed9a8d6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":391439,"character_end":391855,"quote":"e shall further be \r\nliable to imprisonment for \r\na term not exceeding ten \r\nyears: \r\n \r\nProvided further that the \r\nsentence of the \r\nImprisonment shall not be \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n158 \r\n \r\nless than three years. \r\n \r\n \r\n(g) If the quantity of such \r\ngoods exceeds 500 tola \r\ngold or equivalent in \r\nvalue (silver or \r\nplatinum) etc. \r\nSuch goods shall be liable \r\nto confiscation and any \r\nperson concern","quote_sha256":"7c649fcad508d8f111d40fc449d1e31fe10b8737efc1747a5ac50da0c58f4864","reader_fragment":"p-390584-392383-be7e1989ed9a8d6f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-390584-392383-be7e1989ed9a8d6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2cde36f64f92d1a74172","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":393075,"character_end":393091,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-392383-394171-3581dde12f1e26d2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-392383-394171-3581dde12f1e26d2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":392905,"character_end":393321,"quote":"ly to keep, or to \r\ncause to be kept the cargo \r\nbook,  or to produce the \r\nthe master shall be liable to \r\na penalty not exceeding \r\n2[ten thousand]rupees.  \r\n151 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n159 \r\n \r\nsame on demand; or \r\n (ii) \r\n \r\n \r\n(iii) \r\n \r\nif at any time there be \r\nfound on board any such \r\nvessel any goods not \r\nentered in such book as \r\nladen, or any goods noted \r\nas delivered; or \r\nif any goods entered ","quote_sha256":"940c702624ab048825e47aada462cf149231dbe190f16c616e416575ab4f3f97","reader_fragment":"p-392383-394171-3581dde12f1e26d2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-392383-394171-3581dde12f1e26d2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-18a8142306e674eaa730","source":"pk-code-a55ea36c33f4c4c3","title":"Chapter XVI THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":394479,"character_end":394513,"quote":"Chapter XVI \r\nTHE CUSTOMS ACT,1969","quote_sha256":"b78f50c18e4e2b2a2e49b4fb100e0b22c67991dab8fdddb4107c5e0513e6790d","reader_fragment":"p-394171-395952-60d83eaa5bb37a84","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-394171-395952-60d83eaa5bb37a84","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":394309,"character_end":394743,"quote":"itted shall also be \r\nliable to confiscation. \r\n155 \r\n76(i). If, contrary to the \r\nprovisions of this Act or \r\nthe master of such vessel \r\nshall be liable to a penalty \r\nChapter XVI \r\nTHE CUSTOMS ACT,1969 \r\n \r\n160 \r\n \r\nany other law for the time \r\nbeing in force, any goods \r\nare laden on board any \r\nvessel in any customs-port \r\nor carried coast-wise, or \r\nnot exceeding 2[ten \r\nthousand] rupees; and such \r\ngoods shall also be liabl","quote_sha256":"5c5cbf43a0c3f9212bfc786187a72027211f13ab6e879ddbe2bdd705b8b62e6a","reader_fragment":"p-394171-395952-60d83eaa5bb37a84","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-394171-395952-60d83eaa5bb37a84","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e1301d3b144a02db15d1","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":395828,"character_end":395844,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-394171-395952-60d83eaa5bb37a84","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-394171-395952-60d83eaa5bb37a84","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":395658,"character_end":396074,"quote":"or \r\nneglects to produce such \r\ndocument; or \r\n  \r\n  (iii) Being required under this \r\nAct to answer any \r\nquestion put to him by an \r\nofficer of customs, does \r\n  \r\nTHE CUSTOMS ACT,1969 \r\n \r\n161 \r\n \r\nnot correctly answer such \r\nquestion, \r\n78. If any person on board \r\nany conveyance in any \r\ncustoms-station or who \r\nhas landed from any such \r\nconveyance, upon being \r\nasked by an officer of \r\ncustoms whether he h","quote_sha256":"3cfa5fc8715eb762dceceaa97c50d9ffb7b989ff3cfc3d2fb2f2ef2e87849784","reader_fragment":"p-394171-395952-60d83eaa5bb37a84","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-394171-395952-60d83eaa5bb37a84","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e45d0fe4c3923ffa9abe","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":397328,"character_end":397344,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-395952-397735-e3a8e2054579482c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-395952-397735-e3a8e2054579482c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":397158,"character_end":397574,"quote":"e person -in-charge of \r\nsuch conveyance shall be \r\nliable to a penalty not \r\nexceeding 1[twenty five \r\nthousand] rupees; and such \r\nconveyance shall also be \r\n164 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n162 \r\n \r\nliable to confiscation. \r\n81. If any officer of customs, \r\nor other person duly \r\nemployed for the \r\nprevention of smuggling, \r\nis guilty of a willful \r\nbreach of the provisions of \r\nthis Act, \r\nsuch officer or pers","quote_sha256":"c82a87117fc4f6a65969ab1834e83298be86b53bea448be9e9afa3e24e56b510","reader_fragment":"p-395952-397735-e3a8e2054579482c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-395952-397735-e3a8e2054579482c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-19702c6f682828c3595f","source":"pk-code-a55ea36c33f4c4c3","title":"General THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":399159,"character_end":399189,"quote":"General \r\nTHE CUSTOMS ACT,1969","quote_sha256":"1af2c0f6e527954cac1d43ac15bd82522d18705c5f14930cb61f4303beb25313","reader_fragment":"p-397735-399509-0c25b4dff6e47a86","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-397735-399509-0c25b4dff6e47a86","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":398989,"character_end":399419,"quote":"ults \r\nan official of \r\nsuch person shall, on \r\nconviction before a \r\n4[Special Judge] be liable \r\nto a fine 93[not less than \r\none hundred thousand]  \r\nrupees, and to \r\nGeneral \r\nTHE CUSTOMS ACT,1969 \r\n \r\n163 \r\n \r\nCustoms or any \r\nperson while duly \r\nengaged or \r\nsubsequently] in the \r\ndischarge of any \r\nduty or the exercise \r\nof any power \r\nimposed or \r\nconferred on him by \r\nor under any of the \r\nprovisions of this \r\nAct or ","quote_sha256":"6e13a9ced84eda72d9ee29720603388e4994951673569386524b5bdfa798e7bf","reader_fragment":"p-397735-399509-0c25b4dff6e47a86","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-397735-399509-0c25b4dff6e47a86","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2d999e3c7f9fdc176993","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":400122,"character_end":400138,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-399509-401295-759cd2fe0de1f475","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-399509-401295-759cd2fe0de1f475","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":399952,"character_end":400368,"quote":"f evidence as \r\nto whether or not \r\nanything is so liable \r\nto confiscation; or \r\n  \r\n \r\n(d)  prevents the detention \r\nof any person by a \r\nperson duly engaged \r\n  \r\nTHE CUSTOMS ACT,1969 \r\n \r\n164 \r\n \r\nor acting as \r\naforesaid, or rescues \r\nany person so \r\ndetained; or \r\n (e)   attempts to do any of \r\nthe aforementioned \r\nacts or things, or \r\nwho aids or abets, or \r\nattempts to aid or \r\nabet, the doing of \r\nany of","quote_sha256":"932a625bbd6375c5f29d29ba5d9577615326c9f1271279533c8cdfc38b3d4658","reader_fragment":"p-399509-401295-759cd2fe0de1f475","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-399509-401295-759cd2fe0de1f475","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-52905fbe0c04ea985e44","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":401518,"character_end":401534,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-401295-403088-be8363ed82bd8d81","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-401295-403088-be8363ed82bd8d81","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":401348,"character_end":401764,"quote":" \r\n1[twenty-five thousand] \r\nrupees. \r\n199 \r\n   (ii) If any officer of customs, \r\nexcept as permitted by this \r\nAct, parts with the \r\npossession of any samples \r\n  \r\nTHE CUSTOMS ACT,1969 \r\n \r\n165 \r\n \r\ndelivered to him in his \r\nofficial capacity, \r\n88. If any person not holding \r\na license granted under \r\nsection 207 acts as an \r\nagent for the transaction \r\nof business as therein \r\nmentioned, \r\nsuch person shall b","quote_sha256":"31bba001ce658ac5068255a05fc5f7fcb9a6b12261a2ccd0d65e34209737aefc","reader_fragment":"p-401295-403088-be8363ed82bd8d81","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-401295-403088-be8363ed82bd8d81","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9e6d1f8ec23073210717","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":403215,"character_end":403231,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-403088-404886-1b3db97fed3d2a80","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-403088-404886-1b3db97fed3d2a80","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":403045,"character_end":403461,"quote":"trolled substance \r\nis one hundred grams \r\nor less; \r\nimprisonment which may \r\nextend to two years, or \r\nwith fine, or with both; \r\n \r\n \r\nimprisonment which may \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n166 \r\n \r\n(b) if any quantity of the \r\nnarcotic drug, \r\npsychotropic \r\nsubstance or \r\ncontrolled substance \r\nexceeds one hundred \r\ngrams but does not \r\nexceed one kilogram; \r\nextend to seven years and \r\nshall also be liable t","quote_sha256":"8dfed007b1bfae8da7769828262bad2565dd0c07ff0d3a1e014233d97163bde7","reader_fragment":"p-401295-403088-be8363ed82bd8d81","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-401295-403088-be8363ed82bd8d81","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4eaf6c3ebe282a74f9bc","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":404667,"character_end":404683,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-403088-404886-1b3db97fed3d2a80","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-403088-404886-1b3db97fed3d2a80","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":404497,"character_end":404913,"quote":"en times the value of such \r\ngoods and upon conviction \r\nby a Special Judge, shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding six years or \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n167 \r\n \r\nillegally, exchanged, \r\npilfered or disposed of in \r\nany manner, \r\nto a fine not exceeding one \r\nmillion rupees or both.] \r\n9093[(i). 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Any person who bears \r\nhimself in disguise  or \r\nbeing armed with an \r\nsuch person shall be liable, \r\non conviction before, a \r\n4[Special Judge] to \r\nGeneral \r\nTHE CUSTOMS ACT,1969 \r\n \r\n169 \r\n \r\noffensive weapon, \r\nintimidates any person \r\nduly engaged in the \r\ndischarge of any duty or \r\nthe exercise of any power \r\nimposed or conferred on \r\nhim by or under any of the \r\nprovisions of this Act or \r\nany person","quote_sha256":"d6f84233ff4efde83dbbfffb3bfecd6e1d380a33ee3ac43c69f84ed42e159de0","reader_fragment":"p-406679-408469-855c51cc7b338f4a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-406679-408469-855c51cc7b338f4a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ff11263843231b41e4a3","source":"pk-code-a55ea36c33f4c4c3","title":"General THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":409165,"character_end":409195,"quote":"General \r\nTHE CUSTOMS ACT,1969","quote_sha256":"1af2c0f6e527954cac1d43ac15bd82522d18705c5f14930cb61f4303beb25313","reader_fragment":"p-408469-410249-caed900cf255b6d4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-408469-410249-caed900cf255b6d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":408995,"character_end":409425,"quote":", on \r\nconviction before a \r\n4[Special Judge], be liable \r\nto imprisonment for a term \r\nnot exceeding three years, \r\nor to fine not exceeding \r\n1[twenty-five thousand] \r\nGeneral \r\nTHE CUSTOMS ACT,1969 \r\n \r\n170 \r\n \r\nacross the frontier, being a \r\nsignal or message \r\nconnected with the \r\nsmuggling or intended \r\nsmuggling of goods into \r\nor out of Pakistan, \r\nwhether or not the person \r\nfor whom the signal or \r\nmessage intended i","quote_sha256":"c574b9cf2dfebb75d62454543a7203c7119203514c64c73cf6268d5d195c4378","reader_fragment":"p-408469-410249-caed900cf255b6d4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-408469-410249-caed900cf255b6d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-39fd4f955e857364e8c0","source":"pk-code-a55ea36c33f4c4c3","title":"General THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":410579,"character_end":410609,"quote":"General \r\nTHE CUSTOMS ACT,1969","quote_sha256":"1af2c0f6e527954cac1d43ac15bd82522d18705c5f14930cb61f4303beb25313","reader_fragment":"p-410249-412032-74ec62f8362dabd7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-410249-412032-74ec62f8362dabd7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":410409,"character_end":410839,"quote":" a \r\n4{Special Judge,] be liable \r\nto imprisonment for a term \r\nnot exceeding three years, \r\nor to a fine not exceeding \r\n1[twenty-five thousand] \r\nrupees, or to both. \r\nGeneral \r\nTHE CUSTOMS ACT,1969 \r\n \r\n171 \r\n \r\n95. If within one mile of the \r\nfrontier between Pakistan \r\nand any foreign country, \r\nany building is generally \r\nused for storage of \r\nimported goods and any \r\nsuch goods are seized \r\nfrom such building and \r\nconf","quote_sha256":"a998a658082b2a5a5b071236e8cebd893a2d284ee6b64c8dfa32965fdb3781b5","reader_fragment":"p-410249-412032-74ec62f8362dabd7","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-410249-412032-74ec62f8362dabd7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a3ca28470a10031a388b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":412268,"character_end":412284,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-412032-413818-9649a776de4cfa00","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-412032-413818-9649a776de4cfa00","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":412098,"character_end":412514,"quote":" fine not exceeding \r\n60[fifty thousand] rupees. \r\n212 \r\n98. If any person obstructs an \r\nofficer acting in the \r\nsuch person shall, on \r\nconviction before a \r\n189 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n172 \r\n \r\nexercise of the powers \r\nconferred by sub -section \r\n(2) of section 189, \r\n4[Special Judge,] be liable \r\nto imprisonment for a term \r\nnot exceeding two years, or \r\nto fine, or to both. \r\n61[99. If  defaulter fails t","quote_sha256":"fe756e6a2491ad58d025865d53e9751b1ec60422ae26c76217d0f02f8289c0d6","reader_fragment":"p-412032-413818-9649a776de4cfa00","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-412032-413818-9649a776de4cfa00","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ccfcb15a7068cd608661","source":"pk-code-a55ea36c33f4c4c3","title":"Customs Act,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":412593,"character_end":412611,"quote":"Customs \r\nAct,1969","quote_sha256":"d6ff5cf54c273d5d20e1ff2ef4bed7d772ef78164bdb5e1c4cc68b21b8e6a6da","reader_fragment":"p-412032-413818-9649a776de4cfa00","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-412032-413818-9649a776de4cfa00","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":412423,"character_end":412841,"quote":" a term \r\nnot exceeding two years, or \r\nto fine, or to both. \r\n61[99. If  defaulter fails to pay \r\noutstanding arrears as \r\ndefined in clause (w) of \r\nsection (2) of the Customs \r\nAct,1969, \r\nsuch person, upon \r\nconviction by a Special \r\nJudge, shall be liable to \r\nimprisonment for a term \r\nnot exceeding five years or \r\nto a fine not exceeding \r\nthree times the amount due \r\nfrom him, or both.] \r\n202 \r\n62[100. If an","quote_sha256":"e5e6235ccc9eaa3b75bf566e3c384ec4eb53103d5c018fb22cd9f1c0dd624172","reader_fragment":"p-412032-413818-9649a776de4cfa00","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-412032-413818-9649a776de4cfa00","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fea036a33e69c6a7c34b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":414010,"character_end":414026,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-413818-415603-aeb024f54504aa7d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-413818-415603-aeb024f54504aa7d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":413840,"character_end":414256,"quote":"m \r\nnot exceeding two years or \r\nboth. \r\n155J \r\n103. Unauthorized use of 79[ or \r\nattempt to make \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n155K \r\nTHE CUSTOMS ACT,1969 \r\n \r\n173 \r\n \r\nunauthorized use of] \r\nunique user identifier by \r\nany person, \r\none hundred thousand \r\nrupees. \r\n104. If any person,- \r\n(a) fails to operate any \r\nmechanical or electronic \r\ndevice, when requested by \r\na Customs Of","quote_sha256":"b0a702a22a27ec493ed6e0c5f2df7e362423e4b7f83916c20cc24d470c53c1a4","reader_fragment":"p-413818-415603-aeb024f54504aa7d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-413818-415603-aeb024f54504aa7d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d0e76858948d35f78213","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":415681,"character_end":415697,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-415603-417388-15f20379d86a9865","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-415603-417388-15f20379d86a9865","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":415511,"character_end":415927,"quote":" \r\nrelations to Pakistan \r\nImprisonment which \r\nmay extend upto six \r\nmonths or with fine \r\nwhich may extend to \r\none hundred thousand \r\nrupees or with both. \r\n \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n174 \r\n \r\nSingle Window system or \r\nsystems connected or \r\nancillary thereto; \r\n(iii) If any person makes un -\r\nauthorised interference, or \r\nattempt to interfere, \r\ndamage or attempt to \r\ndamage any part of whole \r\nof the Pa","quote_sha256":"c8e4d2e988e7c365a94223f73ee6a795b5190ee1686daacbb0d867dad11f8506","reader_fragment":"p-413818-415603-aeb024f54504aa7d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-413818-415603-aeb024f54504aa7d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aada1394ce1b23e67870","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":417273,"character_end":417289,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-415603-417388-15f20379d86a9865","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-415603-417388-15f20379d86a9865","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":417103,"character_end":417519,"quote":"o one hundred \r\nthousand rupees or with \r\nboth.   \r\n \r\n(vi) If any person obtains, \r\nsells, process, uses or \r\nImprisonment which may \r\nextend to four years and \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n175 \r\n \r\ntransmits another person's \r\nUnique User Identifier or \r\nmakes an attempt thereof \r\nwithout authorisation; \r\nfine which may extend to \r\none million rupees or with \r\nboth. \r\n(vii) If any person tampers with \r\nor atte","quote_sha256":"eb3cdf4ace804bda16040c02e7756d0c0128de018123614070c51240b2799ebb","reader_fragment":"p-415603-417388-15f20379d86a9865","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-415603-417388-15f20379d86a9865","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fc2d7738caaeac92d20a","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":419145,"character_end":419161,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-417388-419176-1c35969a0c19a537","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-417388-419176-1c35969a0c19a537","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":418975,"character_end":419391,"quote":" one \r\nmillion and confiscation of \r\nthe goods and conveyance \r\nand upon conviction by a \r\nSpecial Judge liable to \r\nimprisonment not \r\nexceeding six months. \r\n83C \r\nTHE CUSTOMS ACT,1969 \r\n \r\n176 \r\n \r\nbilty or any tracking \r\ndevices ancillary \r\nthereto or affixes \r\ntracking device issued \r\nfor one conveyance \r\non another.  \r\nNothing in Column 3 of the above Table Shall be deemed to have the force of law.\r\n Explan","quote_sha256":"e4bd5b278c85b7ae3d0dcdd139529df919940d8573f8ac9c882c58fed065170d","reader_fragment":"p-417388-419176-1c35969a0c19a537","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-417388-419176-1c35969a0c19a537","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-905806687fb4e4ec16cc","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":421633,"character_end":421649,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-420946-422722-d1d98129ef169895","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-420946-422722-d1d98129ef169895","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":421463,"character_end":421879,"quote":"lfully and deliberately commits or \r\nomits an act which results in undue benefit or advantage to the authority or the \r\nofficer or official or to any other person. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n177 \r\n \r\n (2) Where proceedings under sub -section (1) have been initiated against \r\nthe authority or officer or official, the Board shall simultaneously intimate the \r\nrelevant Government agency to initiate criminal procee","quote_sha256":"84bf3c4ab963767e065b09554c52cf82cb0e783cf953d05ab3b350da9a423dbb","reader_fragment":"p-420946-422722-d1d98129ef169895","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-420946-422722-d1d98129ef169895","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-23734abc1f21b7b48b02","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":422695,"character_end":422718,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-420946-422722-d1d98129ef169895","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-420946-422722-d1d98129ef169895","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":422525,"character_end":422948,"quote":"ion of any vessel under this Act includes 94[its] tackle, \r\napparel and furniture.   \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted for the words “five thousand rupees” by the Finance Ordinance, 1982  \r\n2. Substituted for the words “two thousand rupees” by the Finance Ordinance, 1982.  \r\n3. Renumber S.No.8 as sub-paragraph(i)and new paragraph(ii) was added by FA,2005. \r\n4. Substituted for the word “Magistrate” by the Preventi","quote_sha256":"61c729835b3f422b9d276cef669755e605c6010346ea2b2bbf3bf6fdb7e96700","reader_fragment":"p-420946-422722-d1d98129ef169895","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-420946-422722-d1d98129ef169895","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9dc0d107d7ae4b25efce","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":422780,"character_end":422803,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":422610,"character_end":423033,"quote":"\r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted for the words “five thousand rupees” by the Finance Ordinance, 1982  \r\n2. Substituted for the words “two thousand rupees” by the Finance Ordinance, 1982.  \r\n3. Renumber S.No.8 as sub-paragraph(i)and new paragraph(ii) was added by FA,2005. \r\n4. Substituted for the word “Magistrate” by the Prevention of Smuggling Act, 1977 (XII of \r\n1977), S.51(ii)(a), page 223.  \r\n5. Substituted f","quote_sha256":"2cdd867a56814c24c365b25c5671887eebf1962bdb02753c1cf9c4d6d0ff6e99","reader_fragment":"p-420946-422722-d1d98129ef169895","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-420946-422722-d1d98129ef169895","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-47da105bfae0c96c8527","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1988","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423065,"character_end":423082,"quote":"Finance Act, 1988","quote_sha256":"5e82d5d19c86ae15d9f84206cdfd651401d629e1d791355a5a7ecf4979bf3406","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":422895,"character_end":423312,"quote":"Substituted for the word “Magistrate” by the Prevention of Smuggling Act, 1977 (XII of \r\n1977), S.51(ii)(a), page 223.  \r\n5. Substituted for the words “ten years” by the Finance Act, 1988 (VI of 1988), S.5(3), page \r\n938. The words “ten years” were previously substituted for the words “six years” by the \r\nFinance Act, 1973 (L of 1973), S.9(7)(a), page 531. \r\n6. Substituted for the full stop by the Finance Act, 197","quote_sha256":"faeb60ab0bd27f7ca6a701c8fd8159614edf182fc8f9b1f17be43767aa4ff21a","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ca2b0c8e2692b6ecb53e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423202,"character_end":423219,"quote":"Finance Act, 1973","quote_sha256":"e4e384869ceda9e617b428d820ed152b2dddeca04316cd3707102c49e08ba3dc","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423032,"character_end":423449,"quote":"for the words “ten years” by the Finance Act, 1988 (VI of 1988), S.5(3), page \r\n938. The words “ten years” were previously substituted for the words “six years” by the \r\nFinance Act, 1973 (L of 1973), S.9(7)(a), page 531. \r\n6. Substituted for the full stop by the Finance Act, 1973 (L of 1973), S.9(7)(b), page 531. \r\n7. Added by the Finance Act, 1973 (L of 1973), S.9(7)(b), page 531 and substituted by the \r\nPrevent","quote_sha256":"dd72e19c06b3de3b37b65329032eb142dec8809879b9e0f0df599acfeb1fc02a","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-065eba074b8dc8eca742","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423296,"character_end":423313,"quote":"Finance Act, 1973","quote_sha256":"e4e384869ceda9e617b428d820ed152b2dddeca04316cd3707102c49e08ba3dc","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423126,"character_end":423543,"quote":" “ten years” were previously substituted for the words “six years” by the \r\nFinance Act, 1973 (L of 1973), S.9(7)(a), page 531. \r\n6. Substituted for the full stop by the Finance Act, 1973 (L of 1973), S.9(7)(b), page 531. \r\n7. Added by the Finance Act, 1973 (L of 1973), S.9(7)(b), page 531 and substituted by the \r\nPrevention and Smuggling Act, 1977 (XII of 1977), S.51(ix), page 230.. At the time of \r\nsubstitution ","quote_sha256":"49e6bc1a2daab27948d026abc2fad073e053eb55491dc4d1ee2969e5081ac0e8","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9298718d7a44037604b8","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423353,"character_end":423383,"quote":"Added by the Finance Act, 1973","quote_sha256":"eda23b68ed03749c169491b722d73d2c43d7340fd419f96b1d6eb8b2959b0855","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423183,"character_end":423613,"quote":"ix years” by the \r\nFinance Act, 1973 (L of 1973), S.9(7)(a), page 531. \r\n6. Substituted for the full stop by the Finance Act, 1973 (L of 1973), S.9(7)(b), page 531. \r\n7. Added by the Finance Act, 1973 (L of 1973), S.9(7)(b), page 531 and substituted by the \r\nPrevention and Smuggling Act, 1977 (XII of 1977), S.51(ix), page 230.. At the time of \r\nsubstitution this proviso was as under:- \r\n“Provided that, in the case of such good","quote_sha256":"cd4bb01b0034f78f23611b54127f4abad4758c783c50f08069d3e5d96edacf77","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4fe24f8b7e62b45d739e","source":"pk-code-a55ea36c33f4c4c3","title":"Prevention and Smuggling Act, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423442,"character_end":423476,"quote":"Prevention and Smuggling Act, 1977","quote_sha256":"e9ecd4082e1b6acf44c07afc4a35cf526448dffa1f5e4306733da42772fc51f7","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423272,"character_end":423706,"quote":"or the full stop by the Finance Act, 1973 (L of 1973), S.9(7)(b), page 531. \r\n7. Added by the Finance Act, 1973 (L of 1973), S.9(7)(b), page 531 and substituted by the \r\nPrevention and Smuggling Act, 1977 (XII of 1977), S.51(ix), page 230.. At the time of \r\nsubstitution this proviso was as under:- \r\n“Provided that, in the case of such goods essential to the life of the community as may be \r\nnotified by the Federal Government in th","quote_sha256":"9c8fa4b729e4096d569d7cac7352319b18e876a1661785b7b784bdfd0210e332","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ddd0d8cf507a22e5f839","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423905,"character_end":423933,"quote":"Omitted by Finance Act, 2003","quote_sha256":"2d4891b76f5b35104b0dcb423f42e68bc65a7bc1ea345977110cd8a4d3119075","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423735,"character_end":424163,"quote":"nce of imprisonment \r\nshall not be less than five years and the whole or any part of the property of the person \r\nconvicted shall also be liable to confiscation.”. \r\n 8. Omitted by Finance Act, 2003. \r\n 9. Added by the Finance Act, 2005. \r\n10. Inserted by the Finance Act, 1986 (I of 1986), S.6(5)(a), page 11. \r\n11. Substituted by the Finance Act, 2006. At that time serial 12 was as under:- \r\n \r\n12. \r\nIf any person who withou","quote_sha256":"afefbf10cc49f9f14551739e5ff0c68970bf2694a05b2e72219adf517a804444","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-12721febeda726097e53","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423941,"character_end":423971,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423771,"character_end":424201,"quote":"ess than five years and the whole or any part of the property of the person \r\nconvicted shall also be liable to confiscation.”. \r\n 8. Omitted by Finance Act, 2003. \r\n 9. Added by the Finance Act, 2005. \r\n10. Inserted by the Finance Act, 1986 (I of 1986), S.6(5)(a), page 11. \r\n11. Substituted by the Finance Act, 2006. At that time serial 12 was as under:- \r\n \r\n12. \r\nIf any person who without any \r\nreasonable excuse fails to com","quote_sha256":"febd6a6bd997e69e76c8bff4ddc4898cefb99b139e8e2893cc6722ef3586f074","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-688de19ed0ce33ca1c5c","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1986","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423979,"character_end":424012,"quote":"Inserted by the Finance Act, 1986","quote_sha256":"35e614d2bc17164b0c80773845c7d7578798fab44d4d5b489dde19646d926def","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423809,"character_end":424242,"quote":"ny part of the property of the person \r\nconvicted shall also be liable to confiscation.”. \r\n 8. Omitted by Finance Act, 2003. \r\n 9. Added by the Finance Act, 2005. \r\n10. Inserted by the Finance Act, 1986 (I of 1986), S.6(5)(a), page 11. \r\n11. Substituted by the Finance Act, 2006. At that time serial 12 was as under:- \r\n \r\n12. \r\nIf any person who without any \r\nreasonable excuse fails to comply \r\nwith any requisition made under \r\ns","quote_sha256":"37c80b78072492970b462a9ed8161518e9e1a913fd4dc11ac27a552b48895a06","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0ccf1bca37ac17adc120","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424052,"character_end":424088,"quote":"Substituted by the Finance Act, 2006","quote_sha256":"f20a2be05d2eb23334ab54529a822a503c5bc941ed7e0249a70fb86cbf9dfd5f","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":423882,"character_end":424318,"quote":" confiscation.”. \r\n 8. Omitted by Finance Act, 2003. \r\n 9. Added by the Finance Act, 2005. \r\n10. Inserted by the Finance Act, 1986 (I of 1986), S.6(5)(a), page 11. \r\n11. Substituted by the Finance Act, 2006. At that time serial 12 was as under:- \r\n \r\n12. \r\nIf any person who without any \r\nreasonable excuse fails to comply \r\nwith any requisition made under \r\nsection 26 or to furnish any \r\ninformation as required by or \r\nunder the rule","quote_sha256":"591f242667abf3f4f57d4cdf2feed18e3f4cb7d3b0c0554cf95f18284ec73898","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fd25a0cb699216dafc2e","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424573,"character_end":424589,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424403,"character_end":424819,"quote":" hundred \r\nthousand rupees and on conviction by \r\na Special Judge shall be liable to \r\nimprisonment for a term not exceeding \r\ntwo years, fine, or with both.] \r\n26 \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n178 \r\n \r\n 11a. Substituted by the Finance Act, 2005. \r\n12. Inserted by the Finance Act, 2006. \r\n13. Substituted for the full stop and added by the Federal  Laws (R&D), 1981 (XXVII of 1981), \r\nS.3.  \r\n14. Inserted by the Fin","quote_sha256":"1e85b40fea257293e0db1d8e163f56572495c0c949c7466d4f2d5cda256a7485","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-582a3f42faa2e2adafaf","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424611,"character_end":424647,"quote":"Substituted by the Finance Act, 2005","quote_sha256":"2e44afb7a6cb9d0f1b7f2d732cdf170b1f964126dbbf120cb00c98de3216475b","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424441,"character_end":424877,"quote":"iction by \r\na Special Judge shall be liable to \r\nimprisonment for a term not exceeding \r\ntwo years, fine, or with both.] \r\n26 \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n178 \r\n \r\n 11a. Substituted by the Finance Act, 2005. \r\n12. Inserted by the Finance Act, 2006. \r\n13. Substituted for the full stop and added by the Federal  Laws (R&D), 1981 (XXVII of 1981), \r\nS.3.  \r\n14. Inserted by the Finance Act, 2004 (II  of 2004), S.3(14), pages 16-17. \r\n15. ","quote_sha256":"8c12c1364763d2631f3e41d122f74bb69c49751e6ecc43bf2644c5bf3726bbe3","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fbd64c1a7c51d7edaf45","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424655,"character_end":424688,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424485,"character_end":424918,"quote":"to \r\nimprisonment for a term not exceeding \r\ntwo years, fine, or with both.] \r\n26 \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n178 \r\n \r\n 11a. Substituted by the Finance Act, 2005. \r\n12. Inserted by the Finance Act, 2006. \r\n13. Substituted for the full stop and added by the Federal  Laws (R&D), 1981 (XXVII of 1981), \r\nS.3.  \r\n14. Inserted by the Finance Act, 2004 (II  of 2004), S.3(14), pages 16-17. \r\n15. Substituted for the words “Magistrate” by","quote_sha256":"ae64b431efadf4a01074caed0f7be17be81d7d957c6143c4581da74b0e3abad3","reader_fragment":"p-422722-424490-6a215e660632f23b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-422722-424490-6a215e660632f23b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1a8a9cf4c873f4634171","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424800,"character_end":424833,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424630,"character_end":425063,"quote":"Finance Act, 2005. \r\n12. Inserted by the Finance Act, 2006. \r\n13. Substituted for the full stop and added by the Federal  Laws (R&D), 1981 (XXVII of 1981), \r\nS.3.  \r\n14. Inserted by the Finance Act, 2004 (II  of 2004), S.3(14), pages 16-17. \r\n15. Substituted for the words “Magistrate” by the Finance Act, 1986 (I of 1986), S.6(5)(b), page \r\n11.   \r\n16. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(ii), page 6","quote_sha256":"37ab9297a005a3b4e21c89504b76c11c4be931eb4dbf45b568f8b3adabe76e13","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5faa1f5c42a57d0cd5cc","source":"pk-code-a55ea36c33f4c4c3","title":"Magistrate” by the Finance Act, 1986","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424904,"character_end":424940,"quote":"Magistrate” by the Finance Act, 1986","quote_sha256":"159e20623e0f22baf6767fefff41c9d78fc5946efc3251031d8d37a86506bd4a","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424734,"character_end":425170,"quote":"d by the Federal  Laws (R&D), 1981 (XXVII of 1981), \r\nS.3.  \r\n14. Inserted by the Finance Act, 2004 (II  of 2004), S.3(14), pages 16-17. \r\n15. Substituted for the words “Magistrate” by the Finance Act, 1986 (I of 1986), S.6(5)(b), page \r\n11.   \r\n16. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(ii), page 60.  At the time \r\nof substitution this was as under: \r\n  “such goods shall be liable to confiscation”.     ","quote_sha256":"5e4e18248d711b5cdd93aa38036b6ae2126f4d31471ad56c3d68da52d3003bf4","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-924e463ab9ac45994513","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424984,"character_end":425026,"quote":"Substituted by the Finance Ordinance, 1982","quote_sha256":"31efaaafd8ebde6786575066c6f40099a0d9d8d4dab3a09ca864cf6779081b74","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":424814,"character_end":425256,"quote":"e Finance Act, 2004 (II  of 2004), S.3(14), pages 16-17. \r\n15. Substituted for the words “Magistrate” by the Finance Act, 1986 (I of 1986), S.6(5)(b), page \r\n11.   \r\n16. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(ii), page 60.  At the time \r\nof substitution this was as under: \r\n  “such goods shall be liable to confiscation”.     \r\n17. Inserted by the Finance Act, 2003 (I of 2003), 5(30(i), page 36.-   \r\n18. Insert","quote_sha256":"611c8eb95a513e35140beb546b3f1b3e778579faf2bfe26b184b954457c98a6a","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c9dfdc408c3bbebc4493","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425176,"character_end":425209,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425006,"character_end":425439,"quote":"ance Ordinance, 1982 (XII of 1982), S.6(9)(a)(ii), page 60.  At the time \r\nof substitution this was as under: \r\n  “such goods shall be liable to confiscation”.     \r\n17. Inserted by the Finance Act, 2003 (I of 2003), 5(30(i), page 36.-   \r\n18. Inserted by the Finance Act, 1993 (X of 1993), S.4(iv), page 121.   \r\n19. Substituted for the words “two thousand five hundred rupees” by the Finance \r\nOrdinance,1982  (XII of 1982), S.6(9)","quote_sha256":"f15974cafad7acd0b87015406d0bb6b7d2009ff0f4500800bedbac37167a3292","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5219ff87cdea5dde2b52","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1993","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425250,"character_end":425283,"quote":"Inserted by the Finance Act, 1993","quote_sha256":"06ca6076b9e49f4ed35a3b7cde4656cfcbc7e4527530646108e09230fc7c1f17","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425080,"character_end":425513,"quote":"\nof substitution this was as under: \r\n  “such goods shall be liable to confiscation”.     \r\n17. Inserted by the Finance Act, 2003 (I of 2003), 5(30(i), page 36.-   \r\n18. Inserted by the Finance Act, 1993 (X of 1993), S.4(iv), page 121.   \r\n19. Substituted for the words “two thousand five hundred rupees” by the Finance \r\nOrdinance,1982  (XII of 1982), S.6(9)(a)(I),  page 60.    \r\n20. Substituted for the words “five hundred rupees”","quote_sha256":"7e0c9a643e94f090403d68483c65d4dcb94da1a5f0e033f2296de6da1ed6d767","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-33a9ca14ebec8374f37b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance,1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425392,"character_end":425416,"quote":"Finance \r\nOrdinance,1982","quote_sha256":"c9fab6d8efacb65186c8f405c4b17faea93f92bb359ee770776b86b9ece76d46","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425222,"character_end":425646,"quote":" 5(30(i), page 36.-   \r\n18. Inserted by the Finance Act, 1993 (X of 1993), S.4(iv), page 121.   \r\n19. Substituted for the words “two thousand five hundred rupees” by the Finance \r\nOrdinance,1982  (XII of 1982), S.6(9)(a)(I),  page 60.    \r\n20. Substituted for the words “five hundred rupees” by the Finance Ordinance, 1982 \r\n21. Inserted by the Finance Act, 2005. \r\n22. Substituted by the Finance Act, 1999 (IV of 1999), S.1","quote_sha256":"a5c60847c720c7a92e16b3a58a460363206911f3a242e0ea6c4ae8e5900a1d56","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-37846b0506365d9a65c4","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425521,"character_end":425544,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425351,"character_end":425774,"quote":"two thousand five hundred rupees” by the Finance \r\nOrdinance,1982  (XII of 1982), S.6(9)(a)(I),  page 60.    \r\n20. Substituted for the words “five hundred rupees” by the Finance Ordinance, 1982 \r\n21. Inserted by the Finance Act, 2005. \r\n22. Substituted by the Finance Act, 1999 (IV of 1999), S.10(9)(a), page 768.  At the time of \r\nsubstitution this was as under:- \r\n“43. If, after any goods have been landed if the goods c","quote_sha256":"5f30329767d8c8aef0452326633923d49db4ee0c63cc992801d5c9e474a2496b","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-07fee95d565962950103","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425551,"character_end":425584,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425381,"character_end":425814,"quote":"es” by the Finance \r\nOrdinance,1982  (XII of 1982), S.6(9)(a)(I),  page 60.    \r\n20. Substituted for the words “five hundred rupees” by the Finance Ordinance, 1982 \r\n21. Inserted by the Finance Act, 2005. \r\n22. Substituted by the Finance Act, 1999 (IV of 1999), S.10(9)(a), page 768.  At the time of \r\nsubstitution this was as under:- \r\n“43. If, after any goods have been landed if the goods cannot be recovered, 79 \r\n& 80.”. and bef","quote_sha256":"50d68556f710d06330e0d16f4116b470360d4521511b1c995c6ca7afcd4740f6","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-13a6630d8ad81f49a7fe","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425592,"character_end":425628,"quote":"Substituted by the Finance Act, 1999","quote_sha256":"bcb741a0a8e0d0c781e21922669fa8de27b3cc86119e315b51e3edd6473e13f1","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":425422,"character_end":425858,"quote":" of 1982), S.6(9)(a)(I),  page 60.    \r\n20. Substituted for the words “five hundred rupees” by the Finance Ordinance, 1982 \r\n21. Inserted by the Finance Act, 2005. \r\n22. Substituted by the Finance Act, 1999 (IV of 1999), S.10(9)(a), page 768.  At the time of \r\nsubstitution this was as under:- \r\n“43. If, after any goods have been landed if the goods cannot be recovered, 79 \r\n& 80.”. and before they have been passed the owner shall be","quote_sha256":"e75dd757c72e1f53e75edd5ccc221779615f3ef93daf4f7b40e89848cb3a53e5","reader_fragment":"p-424490-426261-7dbaafa8871be80c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-424490-426261-7dbaafa8871be80c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ec3895e8ae6cf800e55b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426483,"character_end":426506,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426313,"character_end":426736,"quote":" penalty not exceeding 29a[twenty-five \r\nthousand rupees] or the value  of the goods, whichever be higher. \r\n22a. Substituted for the words “five thousand rupees” by the Finance Ordinance, 1982 \r\n(XII of 1982), S.6(9)(a)(i),  page 60.     \r\n23. Substituted for the words “twenty-five” by the Finance Act, 2003 (I of 2003), \r\nS.5(30)(ii)(a)(I), page 36. \r\n24. Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(ii)(a)(i","quote_sha256":"e0c3c1ceac4daa68c7554d2e1d38cc21338fb3ddb6d21c962d4da88e49a41a0b","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9585699ecfb282cf8880","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426605,"character_end":426622,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426435,"character_end":426852,"quote":"ted for the words “five thousand rupees” by the Finance Ordinance, 1982 \r\n(XII of 1982), S.6(9)(a)(i),  page 60.     \r\n23. Substituted for the words “twenty-five” by the Finance Act, 2003 (I of 2003), \r\nS.5(30)(ii)(a)(I), page 36. \r\n24. Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(ii)(a)(ii), page 37. \r\n25. Substituted for the figures “79 & 80” by the Finance Act, 2003 (I of 2003), S.5(30)(ii)(b), \r\npag","quote_sha256":"de44ffdae7cc7e41433c23d6883db2d331f7758b4d4ee9ba0d6e251c32e0f7ad","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-562941beecf54db211c3","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426672,"character_end":426705,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426502,"character_end":426935,"quote":"1982 \r\n(XII of 1982), S.6(9)(a)(i),  page 60.     \r\n23. Substituted for the words “twenty-five” by the Finance Act, 2003 (I of 2003), \r\nS.5(30)(ii)(a)(I), page 36. \r\n24. Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(ii)(a)(ii), page 37. \r\n25. Substituted for the figures “79 & 80” by the Finance Act, 2003 (I of 2003), S.5(30)(ii)(b), \r\npage 37. \r\n26. Omitted the figure, letters, comma and word “79A, and 80A” by the FA,20","quote_sha256":"e7cdae706323047f1e3928c02a9cacac74a8dcaec20e47c912400ad9b614dbc6","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ae2e8a42a6b2c6541a5d","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426800,"character_end":426817,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426630,"character_end":427047,"quote":"003), \r\nS.5(30)(ii)(a)(I), page 36. \r\n24. Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(ii)(a)(ii), page 37. \r\n25. Substituted for the figures “79 & 80” by the Finance Act, 2003 (I of 2003), S.5(30)(ii)(b), \r\npage 37. \r\n26. Omitted the figure, letters, comma and word “79A, and 80A” by the FA,2005. \r\n27. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(a), page 37. \r\n27A. By the Finance Act, 20","quote_sha256":"195f6e6b3698ff2f96bcf1fd9b91f4453ce65a607ba0e7eb24217761f54fdf11","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a6542e0cd47caa59cc5f","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426945,"character_end":426978,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426775,"character_end":427208,"quote":"figures “79 & 80” by the Finance Act, 2003 (I of 2003), S.5(30)(ii)(b), \r\npage 37. \r\n26. Omitted the figure, letters, comma and word “79A, and 80A” by the FA,2005. \r\n27. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(a), page 37. \r\n27A. By the Finance Act, 2006, the words”a bill of entry or bill of export or” were omitted. \r\n28. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(b), page 37.  \r\n29. Substitut","quote_sha256":"22d219d93d4af6371c39dd0f9483dd2ca8737e88626ec21cbce35163008d67c6","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e61aeb63a81a83cd528c","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427032,"character_end":427049,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426862,"character_end":427279,"quote":". Omitted the figure, letters, comma and word “79A, and 80A” by the FA,2005. \r\n27. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(a), page 37. \r\n27A. By the Finance Act, 2006, the words”a bill of entry or bill of export or” were omitted. \r\n28. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(b), page 37.  \r\n29. Substituted for the figures “79 & 131” by the Finance Act, 2003 (I of 2003), S.5","quote_sha256":"195a075cb8767258a74ab1d20ef6c634eb1e6eaacccc42fed92ba735dba4ae96","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f4426fbb9fed60ef4f82","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427119,"character_end":427152,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":426949,"character_end":427382,"quote":"rted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(a), page 37. \r\n27A. By the Finance Act, 2006, the words”a bill of entry or bill of export or” were omitted. \r\n28. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(b), page 37.  \r\n29. Substituted for the figures “79 & 131” by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(c), \r\npage 37 \r\n30. Omitted the figure, letters, comma and word “79A, and 1310A” by the FA,20","quote_sha256":"abc482e91c61596681d36eabdbb25ac31c92859cf6dfeb9486ac890f0ecc3f74","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-67768fa4a976aa67db71","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427245,"character_end":427262,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427075,"character_end":427492,"quote":"y or bill of export or” were omitted. \r\n28. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(b), page 37.  \r\n29. Substituted for the figures “79 & 131” by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(c), \r\npage 37 \r\n30. Omitted the figure, letters, comma and word “79A, and 1310A” by the FA,2005. \r\n30A. Inserted by Finance Act, 2005. \r\n31. Substituted for the figures “79 & 131” by the Finance Act, 200","quote_sha256":"a1daf38cf8f696f964af5974673b6fd5f833a8fce0967d31d7fe8fc914c643b3","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-342ed9d065bc1063e3cf","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427393,"character_end":427422,"quote":"Inserted by Finance Act, 2005","quote_sha256":"5864637834fe1c2f7e5926af45cdadf6730d49203c74d979cac0a13e7d9de5b9","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427223,"character_end":427652,"quote":"res “79 & 131” by the Finance Act, 2003 (I of 2003), S.5(30)(iii)(c), \r\npage 37 \r\n30. Omitted the figure, letters, comma and word “79A, and 1310A” by the FA,2005. \r\n30A. Inserted by Finance Act, 2005. \r\n31. Substituted for the figures “79 & 131” by the Finance Act, 2003 \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(v)(a)(I), page 37.  \r\n33. Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(v)(a)(ii), page","quote_sha256":"80643297587ed02567029463326eabccaf2bc5180a6624998a8af968dc897037","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6c9262b5476587924796","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427476,"character_end":427493,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427306,"character_end":427723,"quote":"0. Omitted the figure, letters, comma and word “79A, and 1310A” by the FA,2005. \r\n30A. Inserted by Finance Act, 2005. \r\n31. Substituted for the figures “79 & 131” by the Finance Act, 2003 \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(v)(a)(I), page 37.  \r\n33. Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(v)(a)(ii), page 37. \r\n34. Added by the Finance Act, 2003 (I of 2003), S.5(30)(b), page","quote_sha256":"7cff50913c98c8c81118b1b943dffcd31ee18e58889f2788742c150a136f82ed","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c864f006989da09c33f6","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427500,"character_end":427533,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427330,"character_end":427763,"quote":"etters, comma and word “79A, and 1310A” by the FA,2005. \r\n30A. Inserted by Finance Act, 2005. \r\n31. Substituted for the figures “79 & 131” by the Finance Act, 2003 \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(v)(a)(I), page 37.  \r\n33. Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(v)(a)(ii), page 37. \r\n34. Added by the Finance Act, 2003 (I of 2003), S.5(30)(b), page 38. \r\n35. Inserted by the Finance Act, ","quote_sha256":"24c4b1882cdb30a3e8dce6b9666bca8e1f7d09f18a67cf6f4bcbeed33203da55","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-01b2f89ff0f062da1ccc","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427581,"character_end":427614,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427411,"character_end":427844,"quote":"e Act, 2005. \r\n31. Substituted for the figures “79 & 131” by the Finance Act, 2003 \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(v)(a)(I), page 37.  \r\n33. Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(v)(a)(ii), page 37. \r\n34. Added by the Finance Act, 2003 (I of 2003), S.5(30)(b), page 38. \r\n35. Inserted by the Finance Act, 2006. \r\n36. Inserted by the Finance Ordinance, 1982 (XII of 1982&added by the FA,","quote_sha256":"75c3930bbaf326d33074eb6f1dfc619e384847423d767adc34f64e0e962e5de0","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c7b8576e76b2888876e6","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427663,"character_end":427693,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427493,"character_end":427923,"quote":" \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(v)(a)(I), page 37.  \r\n33. Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(v)(a)(ii), page 37. \r\n34. Added by the Finance Act, 2003 (I of 2003), S.5(30)(b), page 38. \r\n35. Inserted by the Finance Act, 2006. \r\n36. Inserted by the Finance Ordinance, 1982 (XII of 1982&added by the FA,2005.  \r\n37. 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Inserted by the Finance Act, 2003 (I of 2003), S.5(30),(v)(a)(ii), page 37. \r\n34. Added by the Finance Act, 2003 (I of 2003), S.5(30)(b), page 38. \r\n35. Inserted by the Finance Act, 2006. \r\n36. Inserted by the Finance Ordinance, 1982 (XII of 1982&added by the FA,2005.  \r\n37. Substituted for the word “keeper” by the Finance Act, 1990 (VII of 1990), S.6(9)(a)(i), page \r\n37., \r\n38. Omitted the words “keeper or” by t","quote_sha256":"0b454175f0f69d13497a312974a2d1b8425792a93320baf353182f54bb069a17","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3b01fd4f89171855bf3f","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427775,"character_end":427814,"quote":"Inserted by the Finance Ordinance, 1982","quote_sha256":"2ee8056631c1c0a549ad98abafa234efe1aae9174bbff9693396a4d5e0980001","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427605,"character_end":428044,"quote":"Act, 2003 (I of 2003), S.5(30),(v)(a)(ii), page 37. \r\n34. Added by the Finance Act, 2003 (I of 2003), S.5(30)(b), page 38. \r\n35. Inserted by the Finance Act, 2006. \r\n36. Inserted by the Finance Ordinance, 1982 (XII of 1982&added by the FA,2005.  \r\n37. Substituted for the word “keeper” by the Finance Act, 1990 (VII of 1990), S.6(9)(a)(i), page \r\n37., \r\n38. Omitted the words “keeper or” by the Finance 1990(VII of 1990. \r\n39. Substituted ","quote_sha256":"00c4d449a583d86ee995b230b7dd6149e4ec65681a79527cb9910d54e9f0f232","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-71d045bc78274132cb72","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427898,"character_end":427915,"quote":"Finance Act, 1990","quote_sha256":"02710ada9c1d01de8b008fae52a732bcaae21fd0f5a2e27518655b4eabd9db88","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427728,"character_end":428145,"quote":"\r\n35. Inserted by the Finance Act, 2006. \r\n36. Inserted by the Finance Ordinance, 1982 (XII of 1982&added by the FA,2005.  \r\n37. Substituted for the word “keeper” by the Finance Act, 1990 (VII of 1990), S.6(9)(a)(i), page \r\n37., \r\n38. Omitted the words “keeper or” by the Finance 1990(VII of 1990. \r\n39. Substituted for the words “two hundred and fifty rupees” by the Finance Ordinance,1982 \r\n(XII of 1982),S.6(9)(a)(","quote_sha256":"68059d31570d83dc0c912c561a1498112e03fec7debceebd73a4ca5608e3b1ee","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f453e66f197d199d1708","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance,1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428096,"character_end":428118,"quote":"Finance Ordinance,1982","quote_sha256":"7c9acaa0e5c34a652e5e8b0ecc36a67248a703c544561d6275ace9a9f3b92c02","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427926,"character_end":428348,"quote":"90), S.6(9)(a)(i), page \r\n37., \r\n38. Omitted the words “keeper or” by the Finance 1990(VII of 1990. \r\n39. Substituted for the words “two hundred and fifty rupees” by the Finance Ordinance,1982 \r\n(XII of 1982),S.6(9)(a)(i),  page 60.  \r\n40. Added by the Finance Act, 1987 (VI of 1987), S.8(3)(a), page 34. \r\n41. Substituted for the words “twenty-five thousand rupees” by the Finance Act, 1999 (IV of \r\n1999), S.10(9)(b), pa","quote_sha256":"b1e9bda97242f00ea234cccfe063c555b64116fe074989a74b3e90b991466c81","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-99535d31cdc286c558dc","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1987","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428166,"character_end":428196,"quote":"Added by the Finance Act, 1987","quote_sha256":"f5766d04fdd8602264e8419334985ceca059616388197f1c85a5085fa061ffdb","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":427996,"character_end":428426,"quote":"the Finance 1990(VII of 1990. \r\n39. Substituted for the words “two hundred and fifty rupees” by the Finance Ordinance,1982 \r\n(XII of 1982),S.6(9)(a)(i),  page 60.  \r\n40. Added by the Finance Act, 1987 (VI of 1987), S.8(3)(a), page 34. \r\n41. Substituted for the words “twenty-five thousand rupees” by the Finance Act, 1999 (IV of \r\n1999), S.10(9)(b), page 768 and earlier substituted for the words “five thousand rupees” by \r\nthe F","quote_sha256":"0ec794f62dfcbb9b79c66d60446e9683b09b531b58456d6a1eeddce700a165c8","reader_fragment":"p-426261-428028-393a15f5c4a236a6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-426261-428028-393a15f5c4a236a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e32631938670f88ea174","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428300,"character_end":428317,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428130,"character_end":428547,"quote":"982),S.6(9)(a)(i),  page 60.  \r\n40. Added by the Finance Act, 1987 (VI of 1987), S.8(3)(a), page 34. \r\n41. Substituted for the words “twenty-five thousand rupees” by the Finance Act, 1999 (IV of \r\n1999), S.10(9)(b), page 768 and earlier substituted for the words “five thousand rupees” by \r\nthe Finance Ordinance, 1982 (XII of 1982.   \r\n42. Substituted for the words “twenty five thousand” by the FA, 2005. \r\nTHE CUST","quote_sha256":"a49c5f77d093e3977a3fca1917551c3680e1200bc1c966029a4fa367d8bfb76e","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e2a485c76b59f887a0ea","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428425,"character_end":428448,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428255,"character_end":428678,"quote":"e words “twenty-five thousand rupees” by the Finance Act, 1999 (IV of \r\n1999), S.10(9)(b), page 768 and earlier substituted for the words “five thousand rupees” by \r\nthe Finance Ordinance, 1982 (XII of 1982.   \r\n42. Substituted for the words “twenty five thousand” by the FA, 2005. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n179 \r\n \r\n43. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(b), page 38. \r\n44. Inserted by the Finan","quote_sha256":"29bc2cc9acbfd82044e3515b1cf0fee80bab6d31e1b31a875e7b8e7d0d3e06dd","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-055b45c428ecfe86013d","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428543,"character_end":428559,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428373,"character_end":428789,"quote":"tuted for the words “five thousand rupees” by \r\nthe Finance Ordinance, 1982 (XII of 1982.   \r\n42. Substituted for the words “twenty five thousand” by the FA, 2005. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n179 \r\n \r\n43. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(b), page 38. \r\n44. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(c), page 38. \r\n45. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)","quote_sha256":"234951b10d62fec14471251f7f6b60757d630f9228c5ba7c4de6c18a88f657a4","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-073f6f28084c989e525a","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428579,"character_end":428612,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428409,"character_end":428842,"quote":"upees” by \r\nthe Finance Ordinance, 1982 (XII of 1982.   \r\n42. Substituted for the words “twenty five thousand” by the FA, 2005. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n179 \r\n \r\n43. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(b), page 38. \r\n44. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(c), page 38. \r\n45. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vii)(a)(I), page 38. \r\n46. Substituted for the word ","quote_sha256":"5b76aa6806dc1cbe9b4e9a69cd6b72805a014b48c28e44f35c4b3b621cafdf68","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cce15b8d528f6a20d487","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428657,"character_end":428690,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428487,"character_end":428920,"quote":"the words “twenty five thousand” by the FA, 2005. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n179 \r\n \r\n43. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(b), page 38. \r\n44. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(c), page 38. \r\n45. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vii)(a)(I), page 38. \r\n46. Substituted for the word and figure “section 131” by the Finance Act, 2003. \r\n47. Omitted the word, fig","quote_sha256":"90642ea8b68f5999b16bc9be8a34a62fff459cb1528bdd223a24fa2e2ad0250e","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6c61d1f0c85686e46b0f","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428735,"character_end":428768,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428565,"character_end":428998,"quote":"\n179 \r\n \r\n43. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(b), page 38. \r\n44. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vi)(c), page 38. \r\n45. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vii)(a)(I), page 38. \r\n46. Substituted for the word and figure “section 131” by the Finance Act, 2003. \r\n47. Omitted the word, figure and letter “and 131A” in column (1) &(3)by the FA, 2005. \r\n48. Inserted by","quote_sha256":"3fd88f7d0f36a1b5f02fb7ec83cee138fadaec0dc3ca1682d6b1fc0280a5c409","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c9e596094d55201ae47d","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428874,"character_end":428891,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428704,"character_end":429121,"quote":"S.5(30)(vi)(c), page 38. \r\n45. Inserted by the Finance Act, 2003 (I of 2003), S.5(30)(vii)(a)(I), page 38. \r\n46. Substituted for the word and figure “section 131” by the Finance Act, 2003. \r\n47. Omitted the word, figure and letter “and 131A” in column (1) &(3)by the FA, 2005. \r\n48. Inserted by the Finance Act, 2003 (I of 2003), S.5(30(vii)(b)(I), pag \r\n49. Substituted for the words “one thousand rupees for every p","quote_sha256":"666163ed78694becd79dd6465abfd095a6f8fa4cc6d8668add3e39c3721f07e8","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dc8f4f235d9d29c83570","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428987,"character_end":429020,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428817,"character_end":429250,"quote":"Substituted for the word and figure “section 131” by the Finance Act, 2003. \r\n47. Omitted the word, figure and letter “and 131A” in column (1) &(3)by the FA, 2005. \r\n48. Inserted by the Finance Act, 2003 (I of 2003), S.5(30(vii)(b)(I), pag \r\n49. Substituted for the words “one thousand rupees for every package of such goods” by the \r\nFinance Act, 2003 (I of 2003), S.5(30)(vii)(b)(ii), page 38 \r\n50. Substituted clause 9i) of item 7","quote_sha256":"62945e903d22ffa49d85de7bc7b9fa74ad5fba44ce5f5caa393dae8038c66feb","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d103ec8a1a6c7c98679d","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":429152,"character_end":429169,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":428982,"character_end":429399,"quote":"\n48. Inserted by the Finance Act, 2003 (I of 2003), S.5(30(vii)(b)(I), pag \r\n49. Substituted for the words “one thousand rupees for every package of such goods” by the \r\nFinance Act, 2003 (I of 2003), S.5(30)(vii)(b)(ii), page 38 \r\n50. Substituted clause 9i) of item 77 by the Federal Laws, 1981.. \r\n51. Substituted in clause (a) for the words “molests or assaults any person duty engaged” by the \r\nFinance Act, 2003 ","quote_sha256":"d46a72a7d6a6d2d92cf2040332d2a4dbb5de6d23fac01cd28bdb0513ae6c9837","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8dc0a1b96b693b64953a","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":429381,"character_end":429398,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":429211,"character_end":429628,"quote":" \r\n50. Substituted clause 9i) of item 77 by the Federal Laws, 1981.. \r\n51. Substituted in clause (a) for the words “molests or assaults any person duty engaged” by the \r\nFinance Act, 2003 (I of 2003),S.5(30)(ix)(a), page 39.   \r\n52. Inserted  by the Finance Act, 2003 (I of 2003), S.5(30)(ix)(b), page 39. \r\n53. S.No. 80 renumbered as sub-paragraph (i) by the Finance Act, 2005. \r\n54 Substituted by the Finance Ordina","quote_sha256":"84cba6bfd434fcdc7bf42f326b06333501e8c3533086d4dd74d1bf6b2cb1bba8","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-97567ef256ed88f3e2ba","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":429444,"character_end":429478,"quote":"Inserted  by the Finance Act, 2003","quote_sha256":"c21eaa87ac8303d09a9da8f0bf857246091efac44862d0439af499c0721794db","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":429274,"character_end":429708,"quote":"981.. \r\n51. Substituted in clause (a) for the words “molests or assaults any person duty engaged” by the \r\nFinance Act, 2003 (I of 2003),S.5(30)(ix)(a), page 39.   \r\n52. Inserted  by the Finance Act, 2003 (I of 2003), S.5(30)(ix)(b), page 39. \r\n53. S.No. 80 renumbered as sub-paragraph (i) by the Finance Act, 2005. \r\n54 Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(iv), page 60.  At the time \r\nof substitution ","quote_sha256":"98b89b8371d88f3dad561f2c5404c77f9b8c01f97ed0da04874c6ffe996ac066","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-89556811295d197a9a7c","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":429571,"character_end":429588,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":429401,"character_end":429818,"quote":" of 2003),S.5(30)(ix)(a), page 39.   \r\n52. Inserted  by the Finance Act, 2003 (I of 2003), S.5(30)(ix)(b), page 39. \r\n53. S.No. 80 renumbered as sub-paragraph (i) by the Finance Act, 2005. \r\n54 Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(iv), page 60.  At the time \r\nof substitution this was as under:- \r\n “such goods shall be liable to confiscation any person concerned in the offence shall b","quote_sha256":"0af284a4a401e6e6f86edbdfc482eecb99553a25dc4b9fb83c2636f800059d88","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4e501189129e02e38eda","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":429595,"character_end":429637,"quote":"Substituted by the Finance Ordinance, 1982","quote_sha256":"31efaaafd8ebde6786575066c6f40099a0d9d8d4dab3a09ca864cf6779081b74","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":429425,"character_end":429867,"quote":", page 39.   \r\n52. Inserted  by the Finance Act, 2003 (I of 2003), S.5(30)(ix)(b), page 39. \r\n53. S.No. 80 renumbered as sub-paragraph (i) by the Finance Act, 2005. \r\n54 Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(a)(iv), page 60.  At the time \r\nof substitution this was as under:- \r\n “such goods shall be liable to confiscation any person concerned in the offence shall be liable \r\nto a penalty not exceeding ten times t","quote_sha256":"0ac65714940b018080578de03facf9081f7c73cc41eeb8f737d7559ebff54862","reader_fragment":"p-428028-429730-b892e6fdf0670d6e","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-428028-429730-b892e6fdf0670d6e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dc540c726545ecf64875","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430181,"character_end":430198,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430011,"character_end":430428,"quote":"n times \r\nthe value of such goods and if the Special Judge in his discretion so orders also to \r\nwhipping.”. \r\n55. Substituted for the words “ten thousand rupees” by the Finance Act, 1998. \r\n56. Added by the Finance Act, 2005 \r\n57. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(v), page 60.  At the time of \r\nsubstitution this was as under: \r\n “such person shall on conviction before a Special Judg","quote_sha256":"4ba6c6e6dfe4628d249902310b3a5a808149b171527cf9b6684200e299913787","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-970928859745ed9d351e","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430206,"character_end":430236,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430036,"character_end":430466,"quote":"ch goods and if the Special Judge in his discretion so orders also to \r\nwhipping.”. \r\n55. Substituted for the words “ten thousand rupees” by the Finance Act, 1998. \r\n56. Added by the Finance Act, 2005 \r\n57. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(v), page 60.  At the time of \r\nsubstitution this was as under: \r\n “such person shall on conviction before a Special Judge be liable to imprisonment for a term","quote_sha256":"0ccb8ca3e57306dd3f73e91d014e6a93bf770130c5561876c3f42fbe1e9bf7ad","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ffd8a130cf449e5ec103","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430243,"character_end":430285,"quote":"Substituted by the Finance Ordinance, 1982","quote_sha256":"31efaaafd8ebde6786575066c6f40099a0d9d8d4dab3a09ca864cf6779081b74","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430073,"character_end":430515,"quote":"his discretion so orders also to \r\nwhipping.”. \r\n55. Substituted for the words “ten thousand rupees” by the Finance Act, 1998. \r\n56. Added by the Finance Act, 2005 \r\n57. Substituted by the Finance Ordinance, 1982 (XII of 1982), S.6(9)(v), page 60.  At the time of \r\nsubstitution this was as under: \r\n “such person shall on conviction before a Special Judge be liable to imprisonment for a term \r\nnot exceeding one year, or to a fine not excee","quote_sha256":"c5300950a77361a756e4d44aaadd0992b0f0252e5b460771b79cdab4cc65b52f","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5368cd77327949230584","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430602,"character_end":430619,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430432,"character_end":430849,"quote":" liable to imprisonment for a term \r\nnot exceeding one year, or to a fine not exceeding five thousand rupees or to both.”.. \r\n58. Substituted for the word “three” by the Finance Act, 2004. \r\n59. Substituted by the Finance Act, 2006. At that time serial 96 was as under:- \r\n96. if any person being an \r\nimporter or exporter of \r\ngoods other than for \r\nbonafide private or personal \r\npurposes, fails to maintain \r\naccou","quote_sha256":"7858ad7ec178a5a0ce62898978430e71a8cfd7f33e4ee4c5792c60fb7f278ea1","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-865371e8c4887dcb82ef","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430627,"character_end":430663,"quote":"Substituted by the Finance Act, 2006","quote_sha256":"f20a2be05d2eb23334ab54529a822a503c5bc941ed7e0249a70fb86cbf9dfd5f","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430457,"character_end":430893,"quote":"or a term \r\nnot exceeding one year, or to a fine not exceeding five thousand rupees or to both.”.. \r\n58. Substituted for the word “three” by the Finance Act, 2004. \r\n59. Substituted by the Finance Act, 2006. At that time serial 96 was as under:- \r\n96. if any person being an \r\nimporter or exporter of \r\ngoods other than for \r\nbonafide private or personal \r\npurposes, fails to maintain \r\naccounts in such from as \r\nmay be notified by the","quote_sha256":"e1e5d04e8768e3ded5d4561ac2f8f2d7b07ea4bb5d297240154f6ec9d4aacf59","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f8c0bc6727bdb2ed8ddf","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431106,"character_end":431129,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430936,"character_end":431359,"quote":"section 211, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n6[fifty thousand] rupees. \r\n211 \r\n \r\n60. Substituted for the words “ten thousand rupees” by the Finance Ordinance, 1982. \r\n61. Added by the Finance Act, 1999 (IV of 1999), S.10(9)(c), page 768. \r\n62. Added new serial numbers “100 to 104” by the Finance Act, 2003. \r\n63. Substituted for the full stop by the Finance Ordinance, 1982. \r\n64. Added by  t","quote_sha256":"ba7e5357adca6f5c6d0f4f8d18c7f7332374826aa745b4393b31fc2b04598ad0","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b36f2a316f8de44930e7","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431137,"character_end":431167,"quote":"Added by the Finance Act, 1999","quote_sha256":"28110ed2832319a5ac768f51bfcd783869a71cb598d1beb69344de47fcd7619f","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":430967,"character_end":431397,"quote":"l be liable \r\nto a penalty not exceeding \r\n6[fifty thousand] rupees. \r\n211 \r\n \r\n60. Substituted for the words “ten thousand rupees” by the Finance Ordinance, 1982. \r\n61. Added by the Finance Act, 1999 (IV of 1999), S.10(9)(c), page 768. \r\n62. Added new serial numbers “100 to 104” by the Finance Act, 2003. \r\n63. Substituted for the full stop by the Finance Ordinance, 1982. \r\n64. Added by  the Finance Ordinance, 1982 (XII  of 19","quote_sha256":"dcced2bc5db0f21f7e71b62cd8201085bbc2cd75084c30c03922cbcca430c4e5","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f4d5aaf40d1ada2f1988","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431255,"character_end":431272,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431085,"character_end":431502,"quote":"usand rupees” by the Finance Ordinance, 1982. \r\n61. Added by the Finance Act, 1999 (IV of 1999), S.10(9)(c), page 768. \r\n62. Added new serial numbers “100 to 104” by the Finance Act, 2003. \r\n63. Substituted for the full stop by the Finance Ordinance, 1982. \r\n64. Added by  the Finance Ordinance, 1982 (XII  of 1982), S.6(9)(a)(vi), page 61. \r\n65. Substituted for the words and commas “currency, gold, silver, precious","quote_sha256":"19fa866676c39d0c6e5644d2c8b75fd5b8943e73a8379df7fce29ab92b5b3628","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e8035c5dfed29afa594f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431317,"character_end":431340,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431147,"character_end":431570,"quote":"he Finance Act, 1999 (IV of 1999), S.10(9)(c), page 768. \r\n62. Added new serial numbers “100 to 104” by the Finance Act, 2003. \r\n63. Substituted for the full stop by the Finance Ordinance, 1982. \r\n64. Added by  the Finance Ordinance, 1982 (XII  of 1982), S.6(9)(a)(vi), page 61. \r\n65. Substituted for the words and commas “currency, gold, silver, precious stones, ornaments or \r\nother manufactures of gold silver or previou","quote_sha256":"94a6469bf29d0b17d231997742d22921089074682dfa2005cf4f7f14c7dfcdcb","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1bfece2ca6f62e280aa1","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431348,"character_end":431385,"quote":"Added by  the Finance Ordinance, 1982","quote_sha256":"de1171eac2c824208a9bcec4cbb9c27bb9b8def13752da1da6ed363dd279c9fb","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431178,"character_end":431615,"quote":"9), S.10(9)(c), page 768. \r\n62. Added new serial numbers “100 to 104” by the Finance Act, 2003. \r\n63. Substituted for the full stop by the Finance Ordinance, 1982. \r\n64. Added by  the Finance Ordinance, 1982 (XII  of 1982), S.6(9)(a)(vi), page 61. \r\n65. Substituted for the words and commas “currency, gold, silver, precious stones, ornaments or \r\nother manufactures of gold silver or previous stones which the 65a[Federal Government] ma","quote_sha256":"2fda6626aeae7dd0fad1d612d7ed2283081bcc4feec0d917c4d511ac510a5e97","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7d8e14914b56b311b34b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431677,"character_end":431700,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431507,"character_end":431930,"quote":"es, ornaments or \r\nother manufactures of gold silver or previous stones which the 65a[Federal Government] may, \r\nby notification in the official Gazette, specify” by the Finance Ordinance, 1982 (XII of 1982), \r\nS.6(9)(b), page 61. \r\n65a. Substituted for the words “Central Government” by the Finance Act, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule S.1, page 76. \r\n66. Sub-section (3) omitted by the Finance Act,","quote_sha256":"472b8d110a5364ced6f1137204a693087cdf8b00b1558379535e92201d550a74","reader_fragment":"p-429730-431526-d8f5f04aced9e853","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-429730-431526-d8f5f04aced9e853","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-37f8a084f40a5791e7d6","source":"pk-code-a55ea36c33f4c4c3","title":"Central Government” by the Finance Act, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431772,"character_end":431816,"quote":"Central Government” by the Finance Act, 1972","quote_sha256":"ff210c41f0c94009d6ca94b7c5e761d91655fe0f7b1a74c76e4fab1ec3c212c0","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431602,"character_end":432046,"quote":"overnment] may, \r\nby notification in the official Gazette, specify” by the Finance Ordinance, 1982 (XII of 1982), \r\nS.6(9)(b), page 61. \r\n65a. Substituted for the words “Central Government” by the Finance Act, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule S.1, page 76. \r\n66. Sub-section (3) omitted by the Finance Act, 1969 (XVI of 1969), S.4.  At the time of omission \r\nthis sub-section was as under:- \r\n“(3) Where any person charged","quote_sha256":"5a6ff872bf8f64c9460531dfa800ac8d6a6ba34873a1556c6c4a53960543a063","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b27ecbef4e4b22c48ae","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431918,"character_end":431935,"quote":"Finance Act, 1969","quote_sha256":"bf97d522a8d6dc9f2d42ca3a2891f647149556ea30944d648be53dc51383c0de","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":431748,"character_end":432165,"quote":"stituted for the words “Central Government” by the Finance Act, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule S.1, page 76. \r\n66. Sub-section (3) omitted by the Finance Act, 1969 (XVI of 1969), S.4.  At the time of omission \r\nthis sub-section was as under:- \r\n“(3) Where any person charged of an offence under clause 8 or clause 89 of the Table \r\nunder sub-section (1) is acquitted by a Magistrate, and the f","quote_sha256":"44c3f43b820e126e0f8da5fda4f8653c1bbf817cb019da2cede6b480b0d373e6","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0a8ff99142bb3ec869c4","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432390,"character_end":432406,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432220,"character_end":432636,"quote":" of which the person was charged  are not smuggled goods, such \r\nperson shall not be liable to any penalty, nor such goods shall be liable to confiscation, and if  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n180 \r\n \r\n any order confiscating the goods or imposing any penalty has already been made to an \r\nofficer of customs, it shall become null and void.”. \r\n67. Substituted for the words “Collector of Customs” by the Finance Ord","quote_sha256":"c9236e0e667e91408a6f61e204075297481f4fb1984c9f249192ff5220f2a6f1","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ac14ea56de13bb943d91","source":"pk-code-a55ea36c33f4c4c3","title":"Collector of Customs” by the Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432596,"character_end":432648,"quote":"Collector of Customs” by the Finance Ordinance, 1982","quote_sha256":"e030434cfe11b0ea89c8f44ada62d9536939b6f42cf469865479ae1f9a73c567","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432426,"character_end":432878,"quote":" order confiscating the goods or imposing any penalty has already been made to an \r\nofficer of customs, it shall become null and void.”. \r\n67. Substituted for the words “Collector of Customs” by the Finance Ordinance, 1982 (XII of \r\n1982. \r\n68. Added by Finance Act,2008(I of 2008) (Page-46) \r\n69. Substituted for the word “twenty five”, by the Finance Act,2010. \r\n70. Substituted for the words “not exceeding twenty-five thousand rupees and any goods”","quote_sha256":"9728612a7ed75e37aec655022af873ba1c0e4ae69ca6003a6f97c74cb804b823","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e1bcb5599a1ec9bceec6","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act,2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432671,"character_end":432696,"quote":"Added by Finance Act,2008","quote_sha256":"4617c985e0c02be579f15f28201ff0fa769d9df66becaf6e032f9f5f10fdf1b0","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432501,"character_end":432926,"quote":" to an \r\nofficer of customs, it shall become null and void.”. \r\n67. Substituted for the words “Collector of Customs” by the Finance Ordinance, 1982 (XII of \r\n1982. \r\n68. Added by Finance Act,2008(I of 2008) (Page-46) \r\n69. Substituted for the word “twenty five”, by the Finance Act,2010. \r\n70. Substituted for the words “not exceeding twenty-five thousand rupees and any goods”, by the \r\nFinance Act,2010. \r\n71. Substituted t","quote_sha256":"c6affb97edf87f8739338ebce8218affbc68f874eb7f80f64a7e70e126b63cf9","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-95b59e5ec1b641a47a98","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432771,"character_end":432787,"quote":"Finance Act,2010","quote_sha256":"351794474a6f316b115eed58dc153b6c29d2963ab7c44ea873b83aa749e0ad81","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432601,"character_end":433017,"quote":"ctor of Customs” by the Finance Ordinance, 1982 (XII of \r\n1982. \r\n68. Added by Finance Act,2008(I of 2008) (Page-46) \r\n69. Substituted for the word “twenty five”, by the Finance Act,2010. \r\n70. Substituted for the words “not exceeding twenty-five thousand rupees and any goods”, by the \r\nFinance Act,2010. \r\n71. Substituted the word “One”, by the Finance Act,2010. \r\n72. Omitted the comma and  words  [, and, if the ","quote_sha256":"786318f48d779740386b23041bff8ee61d9334de802439e0a1a4d0a070ce44b6","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a451c7d4ff8b9a4d2038","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432889,"character_end":432905,"quote":"Finance Act,2010","quote_sha256":"351794474a6f316b115eed58dc153b6c29d2963ab7c44ea873b83aa749e0ad81","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432719,"character_end":433135,"quote":"\n69. Substituted for the word “twenty five”, by the Finance Act,2010. \r\n70. Substituted for the words “not exceeding twenty-five thousand rupees and any goods”, by the \r\nFinance Act,2010. \r\n71. Substituted the word “One”, by the Finance Act,2010. \r\n72. Omitted the comma and  words  [, and, if the Special Judge in his discretion so orders, also \r\nto whipping] by Finance Act, 2012. \r\n73. Substituted for the words a","quote_sha256":"ae70510fc3d53294abf48d39bdc469f3c456f72606e1c022cb5f454e232624f7","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad787dfa5aec91c414aa","source":"pk-code-a55ea36c33f4c4c3","title":"One”, by the Finance Act,2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432935,"character_end":432964,"quote":"One”, by the Finance Act,2010","quote_sha256":"70d067e363a466410b32f83bf1b968d21da5f22ff8057fd82b50c427d7f1e2a0","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432765,"character_end":433194,"quote":"y the Finance Act,2010. \r\n70. Substituted for the words “not exceeding twenty-five thousand rupees and any goods”, by the \r\nFinance Act,2010. \r\n71. Substituted the word “One”, by the Finance Act,2010. \r\n72. Omitted the comma and  words  [, and, if the Special Judge in his discretion so orders, also \r\nto whipping] by Finance Act, 2012. \r\n73. Substituted for the words and numbers “ 79,79A, 131A” by Finance Act, 2012 \r\n74. Subst","quote_sha256":"d669209f8ff912aa191d4f7a3c9b31e003cfe6e36a1e51e86b2e750e7809783f","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-397aa51e7849a2cc5d59","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433083,"character_end":433100,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432913,"character_end":433330,"quote":"Substituted the word “One”, by the Finance Act,2010. \r\n72. Omitted the comma and  words  [, and, if the Special Judge in his discretion so orders, also \r\nto whipping] by Finance Act, 2012. \r\n73. Substituted for the words and numbers “ 79,79A, 131A” by Finance Act, 2012 \r\n74. Substituted for the words “ such person shall be liable to a penalty 70[upto twice the value of \r\nthe goods and goods] in respect of which su","quote_sha256":"cd3f229bfd29929ffdd5465d3526c1b5ae10c50a02f78b7ee35898615836216e","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-61d88f96c02ec77b5578","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433165,"character_end":433182,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":432995,"character_end":433412,"quote":"words  [, and, if the Special Judge in his discretion so orders, also \r\nto whipping] by Finance Act, 2012. \r\n73. Substituted for the words and numbers “ 79,79A, 131A” by Finance Act, 2012 \r\n74. Substituted for the words “ such person shall be liable to a penalty 70[upto twice the value of \r\nthe goods and goods] in respect of which such offence has been committed shall also be \r\nliable to confiscation” by the Finan","quote_sha256":"1e92fc47d120040e62f15e3e7523965668d61ec37de1c37e4c0ac5ef5bc58cd4","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-119064655370bd3fb043","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433407,"character_end":433424,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433237,"character_end":433654,"quote":" liable to a penalty 70[upto twice the value of \r\nthe goods and goods] in respect of which such offence has been committed shall also be \r\nliable to confiscation” by the Finance Act, 2012. \r\n75. Substituted the words “and if the Special Judge in his discretion so orders also to whipping”  \r\nby Finance Ac, 2012. \r\n76. Substituted the words “and, if the Special Judge in his discretion so orders, to whipping” by \r\nFi","quote_sha256":"515940dbd721e2568d86a218ee6d47e2a3fe9eb2147f19cc7c34e628afa15100","reader_fragment":"p-431526-433287-2083962abbf8d147","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-431526-433287-2083962abbf8d147","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-58019ddb3cb9035a5bc3","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433652,"character_end":433669,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433482,"character_end":433899,"quote":" his discretion so orders also to whipping”  \r\nby Finance Ac, 2012. \r\n76. Substituted the words “and, if the Special Judge in his discretion so orders, to whipping” by \r\nFinance Act, 2012. \r\n77. Inserted by Finance Act, 2012  \r\n78. Inserted by Finance Act, 2012 \r\n79. Inserted by Finance Act, 2012. \r\n80. Substituted by Finance Act, 2015. \r\n81. Inserted by Finance Act, 2015. \r\n82. Substituted by Finance Act, 2015.at","quote_sha256":"be12d5bf92a10c76cc1823cb57d4b54e6f0f62face582a13d15491a71704ad76","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-586160146c59613821d8","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433677,"character_end":433706,"quote":"Inserted by Finance Act, 2012","quote_sha256":"4f6c30e58c56d112e2976f53391e3a69c9a3f46b5694d45bef1c03f71153893a","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433507,"character_end":433936,"quote":" also to whipping”  \r\nby Finance Ac, 2012. \r\n76. Substituted the words “and, if the Special Judge in his discretion so orders, to whipping” by \r\nFinance Act, 2012. \r\n77. Inserted by Finance Act, 2012  \r\n78. Inserted by Finance Act, 2012 \r\n79. Inserted by Finance Act, 2012. \r\n80. Substituted by Finance Act, 2015. \r\n81. Inserted by Finance Act, 2015. \r\n82. Substituted by Finance Act, 2015.at the time of substitution the wording","quote_sha256":"b34568eafa97e72ffa18ac3da322e6ca5a498760ec0011cc01a426ec44c00731","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-68eb0b605f2bc78422aa","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433714,"character_end":433743,"quote":"Inserted by Finance Act, 2012","quote_sha256":"4f6c30e58c56d112e2976f53391e3a69c9a3f46b5694d45bef1c03f71153893a","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433544,"character_end":433973,"quote":"2012. \r\n76. Substituted the words “and, if the Special Judge in his discretion so orders, to whipping” by \r\nFinance Act, 2012. \r\n77. Inserted by Finance Act, 2012  \r\n78. Inserted by Finance Act, 2012 \r\n79. Inserted by Finance Act, 2012. \r\n80. Substituted by Finance Act, 2015. \r\n81. Inserted by Finance Act, 2015. \r\n82. Substituted by Finance Act, 2015.at the time of substitution the wording is as under: \r\n “[If any person cont","quote_sha256":"ab38c1505dd89f0727e1bd6f515b9bbad271a716536b867819814ac24a54d8dd","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a28f460cc9682409b0d8","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433750,"character_end":433779,"quote":"Inserted by Finance Act, 2012","quote_sha256":"4f6c30e58c56d112e2976f53391e3a69c9a3f46b5694d45bef1c03f71153893a","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433580,"character_end":434009,"quote":"nd, if the Special Judge in his discretion so orders, to whipping” by \r\nFinance Act, 2012. \r\n77. Inserted by Finance Act, 2012  \r\n78. Inserted by Finance Act, 2012 \r\n79. Inserted by Finance Act, 2012. \r\n80. Substituted by Finance Act, 2015. \r\n81. Inserted by Finance Act, 2015. \r\n82. Substituted by Finance Act, 2015.at the time of substitution the wording is as under: \r\n “[If any person contravenes any rule or condition relata","quote_sha256":"bbb8bce7d20d8ebcccc1b06fe9f6e3f6906a9bdba314fb769b15d634a6fe5b3f","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7e960023a68787d5ea04","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433787,"character_end":433819,"quote":"Substituted by Finance Act, 2015","quote_sha256":"f27098271b8f53cd42410a5b444e62f8fa5435fdaa83b42d20a2e07dc0c13bb4","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433617,"character_end":434049,"quote":"etion so orders, to whipping” by \r\nFinance Act, 2012. \r\n77. Inserted by Finance Act, 2012  \r\n78. Inserted by Finance Act, 2012 \r\n79. Inserted by Finance Act, 2012. \r\n80. Substituted by Finance Act, 2015. \r\n81. Inserted by Finance Act, 2015. \r\n82. Substituted by Finance Act, 2015.at the time of substitution the wording is as under: \r\n “[If any person contravenes any rule or condition relatable to section 128 or section 129.]\" \r\n8","quote_sha256":"e98ad9d3d195dd808e96f300ca2c8224a8f2e46b7df245f87ddeeaa036e04fc8","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ff6998912bab3014f7e3","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433827,"character_end":433856,"quote":"Inserted by Finance Act, 2015","quote_sha256":"5c8291e455e4e3657a32bffe8dcb7245138e37fb3c1dde067ed8dc64b0bf5d63","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433657,"character_end":434086,"quote":"ce Act, 2012. \r\n77. Inserted by Finance Act, 2012  \r\n78. Inserted by Finance Act, 2012 \r\n79. Inserted by Finance Act, 2012. \r\n80. Substituted by Finance Act, 2015. \r\n81. Inserted by Finance Act, 2015. \r\n82. Substituted by Finance Act, 2015.at the time of substitution the wording is as under: \r\n “[If any person contravenes any rule or condition relatable to section 128 or section 129.]\" \r\n83. Inserted by Finance Act, 2017. \r\n8","quote_sha256":"0969194daf4720b527506423e80310440bc43147fc0b943ca4ce71aadf88bafd","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5f893a13a34065251b20","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433864,"character_end":433896,"quote":"Substituted by Finance Act, 2015","quote_sha256":"f27098271b8f53cd42410a5b444e62f8fa5435fdaa83b42d20a2e07dc0c13bb4","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433694,"character_end":434126,"quote":"ce Act, 2012  \r\n78. Inserted by Finance Act, 2012 \r\n79. Inserted by Finance Act, 2012. \r\n80. Substituted by Finance Act, 2015. \r\n81. Inserted by Finance Act, 2015. \r\n82. Substituted by Finance Act, 2015.at the time of substitution the wording is as under: \r\n “[If any person contravenes any rule or condition relatable to section 128 or section 129.]\" \r\n83. Inserted by Finance Act, 2017. \r\n84. Inserted by Finance Act, 2018. \r\n85. ","quote_sha256":"209864fbd969a4c0281d074b2a0b9110f5b6b6f5fbf28131facd5b89968ee4f1","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-082a15d08a418e0f0580","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":434052,"character_end":434081,"quote":"Inserted by Finance Act, 2017","quote_sha256":"ac6f3ce4e463e52820e28d4354f5f206bef712467d050ba7bf4576e81f6c4a63","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433882,"character_end":434311,"quote":"ance Act, 2015.at the time of substitution the wording is as under: \r\n “[If any person contravenes any rule or condition relatable to section 128 or section 129.]\" \r\n83. Inserted by Finance Act, 2017. \r\n84. Inserted by Finance Act, 2018. \r\n85. Substituted by Finance Act,2019. At the time of substitution the wording was : \r\n \r\n14.f If any person commits an offence \r\nunder section 32, \r\nsuch person shall be liable to a \r\npenalt","quote_sha256":"4ae7349fb67ab21d14d00d2295f8b46c4be9d26eae380c82a0b94e828a42bcf6","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b36a617bf23a419c161e","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":434089,"character_end":434118,"quote":"Inserted by Finance Act, 2018","quote_sha256":"fb69da3cadfb014e22537098bee4f55bd5899b4083a722a9fbf543c37cd8b908","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433919,"character_end":434348,"quote":"ution the wording is as under: \r\n “[If any person contravenes any rule or condition relatable to section 128 or section 129.]\" \r\n83. Inserted by Finance Act, 2017. \r\n84. Inserted by Finance Act, 2018. \r\n85. Substituted by Finance Act,2019. At the time of substitution the wording was : \r\n \r\n14.f If any person commits an offence \r\nunder section 32, \r\nsuch person shall be liable to a \r\npenalty not exceeding 1[twenty five \r\nthous","quote_sha256":"6db54fdaf62231722ddb17e086f029e82407c41e01a33d0fc6c44dffc9118be0","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c5a79e56bf1cc31939bd","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act,2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":434126,"character_end":434157,"quote":"Substituted by Finance Act,2019","quote_sha256":"39d64de0da5e18064e027687380cad047d0422cb14a548299be0054a1b28bc3e","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":433956,"character_end":434387,"quote":"f any person contravenes any rule or condition relatable to section 128 or section 129.]\" \r\n83. Inserted by Finance Act, 2017. \r\n84. Inserted by Finance Act, 2018. \r\n85. Substituted by Finance Act,2019. At the time of substitution the wording was : \r\n \r\n14.f If any person commits an offence \r\nunder section 32, \r\nsuch person shall be liable to a \r\npenalty not exceeding 1[twenty five \r\nthousand] rupees or three times the \r\nvalue ","quote_sha256":"0dbdd286b334cf57d47bcbc85581e968c9dd49b692c6235bc0fb74fe3efc2e34","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0533dfc98339d32c3603","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":434913,"character_end":434942,"quote":"Inserted by Finance Act, 2019","quote_sha256":"766e7ee37765d234da91d06249ce5909e05f52cd42dadc8220ad9cfa8bae0da8","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":434743,"character_end":435172,"quote":"led \r\nwithin the prescribed period of \r\nfifteen days, \r\nthe owner of such goods shall be \r\nliable to a penalty which may extend \r\nto fifteen thousand rupees. \r\n79] \r\n86. Inserted by Finance Act, 2019 \r\n87. Inserted by Tax Laws (Amendment) Act, 30th March, 2020 \r\n88. Inserted/Substituted by Finance Act, 2020 (June) \r\n89. Inserted/Omitted by Finance Act, 2021 (June) \r\n90. Inserted by Finance Act, 2022 (June) \r\n91. Omitted by Fi","quote_sha256":"78c687ba2f450b281c491192b8ae0f449a18d15ac9212fb571100d8ec3f4df64","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-119ff5a6a178a3d362f2","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted/Substituted by Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":435010,"character_end":435051,"quote":"Inserted/Substituted by Finance Act, 2020","quote_sha256":"e6a891bb2ab6f5a07c6f5a54aa6c9d0c984c1ab37f7d0866c51425828e740665","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":434840,"character_end":435281,"quote":" to a penalty which may extend \r\nto fifteen thousand rupees. \r\n79] \r\n86. Inserted by Finance Act, 2019 \r\n87. Inserted by Tax Laws (Amendment) Act, 30th March, 2020 \r\n88. Inserted/Substituted by Finance Act, 2020 (June) \r\n89. Inserted/Omitted by Finance Act, 2021 (June) \r\n90. Inserted by Finance Act, 2022 (June) \r\n91. Omitted by Finance Act, 2022 (June) [ Provided further that where a conveyance found \r\ncarrying smuggled goods in false ca","quote_sha256":"89e1b92fc98d154affec01ff5bf52aac983bf85f0967243271b374ec34434806","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-99ccfa1783e263c671c2","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted/Omitted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":435065,"character_end":435102,"quote":"Inserted/Omitted by Finance Act, 2021","quote_sha256":"5c346df6dd8966fc7a210583643588221214bead2e680f6a9e5e49a47bed02ae","reader_fragment":"p-435061-436794-ce95afcb1e45de18","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-435061-436794-ce95afcb1e45de18","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":434895,"character_end":435332,"quote":"pees. \r\n79] \r\n86. Inserted by Finance Act, 2019 \r\n87. Inserted by Tax Laws (Amendment) Act, 30th March, 2020 \r\n88. Inserted/Substituted by Finance Act, 2020 (June) \r\n89. Inserted/Omitted by Finance Act, 2021 (June) \r\n90. Inserted by Finance Act, 2022 (June) \r\n91. Omitted by Finance Act, 2022 (June) [ Provided further that where a conveyance found \r\ncarrying smuggled goods in false cavities or being used exclusively or wholly for \r\ntr","quote_sha256":"9e541bc59f0d934d7eef85aa8245cf691941a05b847ba6c3a688b2a33a3dfd71","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-101f024441255f00f1b7","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":435116,"character_end":435145,"quote":"Inserted by Finance Act, 2022","quote_sha256":"dd927db6b4c0b22d9f4530e7a02f12d90e8323a732b203a8ed5fd0328067bd30","reader_fragment":"p-435061-436794-ce95afcb1e45de18","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-435061-436794-ce95afcb1e45de18","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":434946,"character_end":435375,"quote":"7. Inserted by Tax Laws (Amendment) Act, 30th March, 2020 \r\n88. Inserted/Substituted by Finance Act, 2020 (June) \r\n89. Inserted/Omitted by Finance Act, 2021 (June) \r\n90. Inserted by Finance Act, 2022 (June) \r\n91. Omitted by Finance Act, 2022 (June) [ Provided further that where a conveyance found \r\ncarrying smuggled goods in false cavities or being used exclusively or wholly for \r\ntransportation of offending goods under claus","quote_sha256":"03f3e0ff4b0e9247206684c63e342dc21cd73550dfd113ee676b04714c41bc5f","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-029d217afd39209ed042","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":435159,"character_end":435187,"quote":"Omitted by Finance Act, 2022","quote_sha256":"3f8b7ee30bb71d513f936441e98c0b837026886d7f7d57664bf168961be75beb","reader_fragment":"p-435061-436794-ce95afcb1e45de18","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-435061-436794-ce95afcb1e45de18","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":434989,"character_end":435417,"quote":"th March, 2020 \r\n88. Inserted/Substituted by Finance Act, 2020 (June) \r\n89. Inserted/Omitted by Finance Act, 2021 (June) \r\n90. Inserted by Finance Act, 2022 (June) \r\n91. Omitted by Finance Act, 2022 (June) [ Provided further that where a conveyance found \r\ncarrying smuggled goods in false cavities or being used exclusively or wholly for \r\ntransportation of offending goods under clause (s) of section 2 of this Act, has been s","quote_sha256":"b6372d537f7dc8651a7eb1bd700fb40b94d1a4a26bfea025ee849772aa191be6","reader_fragment":"p-433287-435061-46a9a82d8d2bd7c4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-433287-435061-46a9a82d8d2bd7c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3322eb33224175a97515","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":435518,"character_end":435547,"quote":"Inserted by Finance Act, 2023","quote_sha256":"4d1520efd1973a655fba9ae07c4c2c4f37e2b9685c5abeca554a1020b32114f5","reader_fragment":"p-435061-436794-ce95afcb1e45de18","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-435061-436794-ce95afcb1e45de18","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":435348,"character_end":435777,"quote":"offending goods under clause (s) of section 2 of this Act, has been seized for \r\nthe third time, no option to pay fine in lieu of the confiscation shall be given.] \r\n92. Inserted by Finance Act, 2023(June) \r\n93. Inserted by Finance Act, 2024(June) \r\n94. Substituted/added  by Finance Act, 2025 (June) \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n181 \r\n \r\nCHAPTER XVIII \r\nPREVENTION OF SMUGGLING – POWER OF SEARCH, SEIZURE AND \r\nARREST – ADJUDICA","quote_sha256":"96db6c5ab65a1efd76d6db951033fb839db8cbd274701b0961419301c317fedb","reader_fragment":"p-435061-436794-ce95afcb1e45de18","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-435061-436794-ce95afcb1e45de18","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c73ff6bab655e72ab957","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":435560,"character_end":435589,"quote":"Inserted by Finance Act, 2024","quote_sha256":"bdff7e1f1128004b85f547e797616cacc23a310109edf95b15d0fd8f3509925d","reader_fragment":"p-435061-436794-ce95afcb1e45de18","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-435061-436794-ce95afcb1e45de18","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":435390,"character_end":435819,"quote":"n 2 of this Act, has been seized for \r\nthe third time, no option to pay fine in lieu of the confiscation shall be given.] \r\n92. Inserted by Finance Act, 2023(June) \r\n93. Inserted by Finance Act, 2024(June) \r\n94. Substituted/added  by Finance Act, 2025 (June) \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n181 \r\n \r\nCHAPTER XVIII \r\nPREVENTION OF SMUGGLING – POWER OF SEARCH, SEIZURE AND \r\nARREST – ADJUDICATION OF OFFENCES \r\n158. 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Inserted by Finance Act, 2023(June) \r\n93. Inserted by Finance Act, 2024(June) \r\n94. Substituted/added  by Finance Act, 2025 (June) \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n181 \r\n \r\nCHAPTER XVIII \r\nPREVENTION OF SMUGGLING – POWER OF SEARCH, SEIZURE AND \r\nARREST – ADJUDICATION OF OFFENCES \r\n158. 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Inserted by Finance Act, 2023(June) \r\n93. Inserted by Finance Act, 2024(June) \r\n94. Substituted/added  by Finance Act, 2025 (June) \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n181 \r\n \r\nCHAPTER XVIII \r\nPREVENTION OF SMUGGLING – POWER OF SEARCH, SEIZURE AND \r\nARREST – ADJUDICATION OF OFFENCES \r\n158. 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Power to screen or X -Ray bodies of suspected persons for detecting \r\nsecreted goods. - (1) Where the appropriate officer has reason to believe that any \r\nperson liable to search under section 158 has any good","quote_sha256":"c7a861a70ba2798ac3c56ed58456713cb54f4990518cf3288aef58606d91239c","reader_fragment":"p-436794-438539-7963a027285d0f16","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-436794-438539-7963a027285d0f16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-92a0dcbf14b075500ad2","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":440848,"character_end":440864,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-440332-442084-b5015d1a9f56a986","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-440332-442084-b5015d1a9f56a986","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":440678,"character_end":441094,"quote":" Any officer of customs authorized in this behalf who \r\nhas reason to believe that any person has committed an offence under this Act may  \r\narrest such person.    \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n183 \r\n \r\n (2)  Any person duly empowered for the prevention of smuggling who has \r\nreason to believe that any person who has committed an offence of smuggling under \r\nthis Act may arrest such person.      \r\n (3)  Every pers","quote_sha256":"b9576847d304169295d0f0ff6b3b87ebd4d3f2b3fd4c51c42503453d43086dac","reader_fragment":"p-440332-442084-b5015d1a9f56a986","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-440332-442084-b5015d1a9f56a986","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6f7764d79da4851ee158","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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Magistrate, after perusing the record, if any, and hearing such \r\nperson, is of the opinion that for the completion of inquiry or investigation it is \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n184 \r\n \r\nnecessary to make such an order;  provided that in no case the period of such custody \r\nshall exceed fourteen days.         \r\n (8) When any person arrested under this Act is brought before an officer \r\nof customs o","quote_sha256":"a66671bae6ecb1a041f9a08090ceae62caae45fad0625d3ab3d663975fe1d55d","reader_fragment":"p-443869-445668-c677296372718dac","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-443869-445668-c677296372718dac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dd351ec3a69a8ea590cc","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":447293,"character_end":447309,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-445668-447403-184814953fb5957d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-445668-447403-184814953fb5957d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":447123,"character_end":447539,"quote":" and such \r\nregister or authenticated copies of its aforesaid entries shall be produced before the \r\nSpecial Judge whenever such officer is so directed by him.     \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n185 \r\n \r\n (13)  After completing the inquiry, the officer of customs shall submit to \r\nthe Special Judge a report in the form and manner, as early as possible, in which the \r\nofficer-in-charge of a police -station submits a","quote_sha256":"5ce3695aa3a5434aa8431052ed07e7d80207cb2bc85479fd356b706464721138","reader_fragment":"p-445668-447403-184814953fb5957d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-445668-447403-184814953fb5957d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f29ed76a2592d6b36564","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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documents or \r\nthings for which search is to be made, search or cause search to be made for such \r\ngoods, documents or things in that place.       \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n186 \r\n \r\n(2) An officer or person who makes a search or causes a search to be \r\nmade under sub section (1) shall leave a signed copy of the aforementioned \r\nstatement in or about the place searched and shall, at the time th","quote_sha256":"de7d626763d8a2b8bf6416f0ebb2c7fcedf33359507c38cdaa2ffb6569c76328","reader_fragment":"p-449169-450898-da9cbcb4b117bf89","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-449169-450898-da9cbcb4b117bf89","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9cef861d8f82721d640a","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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exercise of the \r\npowers conferred by sub -section (1) or sub -section(2) or, in the areas specified in \r\nsub-section (5), by sub-section (4).  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n187 \r\n \r\n164.  Power to stop and search conveyances. -  (1) Where the appropriate officer \r\nhas reason to believe that within the territories of Pakistan(including territorial \r\nwaters) any conveyance has been, is being or ","quote_sha256":"741b92acc041a6c9da694da813173dfc585f67622923c583271aaf97ae66cab1","reader_fragment":"p-450898-452653-beb52fde6fca1577","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-450898-452653-beb52fde6fca1577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-23f4f4b9ad805eb8442c","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":455138,"character_end":455154,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-454412-456198-7ac25189b6d3d92c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-454412-456198-7ac25189b6d3d92c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":454968,"character_end":455384,"quote":"e \r\ncourse of an inquiry in connection with the smuggling of any goods.- \r\n \r\n(a) require any person to produce or deliver any document or thing to \r\nsuch officer; \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n188 \r\n \r\n \r\n(b) examine any person acquainted with the facts and circumstances of \r\n  the case.  \r\n (2)   The appropriate officer shall exercise the powers in sub -section (1) \r\nonly in relation to a person who is readily a","quote_sha256":"c969a49c95d2415994f91ce6c1dbef6294fa2e914651dbac1317a22a97327226","reader_fragment":"p-454412-456198-7ac25189b6d3d92c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-454412-456198-7ac25189b6d3d92c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd1409c0032c24592349","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":457625,"character_end":457641,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-456198-457919-7c7b63b90c9f9b64","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-456198-457919-7c7b63b90c9f9b64","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":457455,"character_end":457871,"quote":"ze any goods liable to confiscation under this Act, and where it is not practicable \r\nto seize any such goods, he may serve on the owner of the goods or any person \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n189 \r\n \r\nholding them in his possession or charge an order that he shall not remove, part with, \r\nor otherwise deal with the goods except with the previous permission of such officer.          \r\n (2)  Where any goods are se","quote_sha256":"0cb8ecb870a9e20e48b465b7fa655240a703f22434244c24df418650c73a5f48","reader_fragment":"p-456198-457919-7c7b63b90c9f9b64","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-456198-457919-7c7b63b90c9f9b64","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a40b9429a2a2eab148f2","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":460209,"character_end":460225,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-459674-461413-a66653ee60fdff62","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-459674-461413-a66653ee60fdff62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":460039,"character_end":460455,"quote":" \r\n 49[Provided that where the seized goods liable to confiscation are produced \r\nduring any inquiry or trial before the court of Special Judge Customs and if such \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n190 \r\n \r\ngoods are subject to speedy or natural decay, the court may on an application after \r\nrecoding evidence, as it thinks necessary, order the goods to be sold or otherwise \r\ndispose of in terms of this section: \r\n \r\nP","quote_sha256":"cb90f2209d167c5a9fef7eec29e2379928c771dd45d8a14856cc49608d1d329a","reader_fragment":"p-459674-461413-a66653ee60fdff62","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-459674-461413-a66653ee60fdff62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2871248f98b560d83cdd","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":463018,"character_end":463034,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-461413-463213-083a4d8bded11936","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-461413-463213-083a4d8bded11936","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":462848,"character_end":463264,"quote":"hall be \r\ndeposited in the nearest custom-house or the nearest place appointed by the Collector \r\nof Customs, as the case may be,  for deposit of goods so seized.] \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n191 \r\n \r\n171. When seizure or arrest is made, reason in writing to be given. - When \r\nanything is seized, or  any person is arrested under this Act, the officer or other \r\nperson making such seizure or arrest shall, as soon","quote_sha256":"182872237ae5492a736361bdb5dec069b9d422d1205c3611ba601bfd62eeda65","reader_fragment":"p-461413-463213-083a4d8bded11936","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-461413-463213-083a4d8bded11936","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9c34952a700a316ae8c2","source":"pk-code-a55ea36c33f4c4c3","title":"West Pakistan Press and Publication Ordinance, 1963","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":463846,"character_end":463899,"quote":"West Pakistan Press \r\nand Publication Ordinance, 1963","quote_sha256":"0745f3ca8b399957da9cd3519959fc8a93d88c8c82bd4402a80254717934293f","reader_fragment":"p-463213-464946-d0b29a71181f4f2d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-463213-464946-d0b29a71181f4f2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":463676,"character_end":464129,"quote":" \r\ndetain any package, brought whether by land, air or sea into Pakistan which he \r\nsuspects to contain-            \r\n(a) any newspaper or book as defined in the 13[***] West Pakistan Press \r\nand Publication Ordinance, 1963 (West  Pakistan  Ordinance. XXX of \r\n1963).      \r\n (b) any documents containing any treasonable or seditious matter, that is \r\nto say, any matter the publication of which is punishable under \r\nSection 123A or Section 124A, as th","quote_sha256":"7d93854800753077c043e6509abce2e1b17a3ae83f9a68ad9433aed1b4194d82","reader_fragment":"p-463213-464946-d0b29a71181f4f2d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-463213-464946-d0b29a71181f4f2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1d93c91a9d26763be00b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":465701,"character_end":465717,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-464946-466725-56cdd1e7fcc3bffd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-464946-466725-56cdd1e7fcc3bffd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":465531,"character_end":465947,"quote":" Court \r\nfor release of the package or its contents on the ground that the package or the \r\ncontents do not contain any such newspaper, book or other document.     \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n192 \r\n \r\n (4)  No order passed or action taken under this section shall be called in \r\nquestion in any court save as provided in the second proviso to sub-section (3).                  \r\nExplanation.-  In this section “docu","quote_sha256":"6fb464a0637ca0164be6db15723e9406d122add66c103e76678a2552874fde2a","reader_fragment":"p-464946-466725-56cdd1e7fcc3bffd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-464946-466725-56cdd1e7fcc3bffd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e33423057fc5bddacd9c","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":468591,"character_end":468607,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-468499-470250-2e49b7b11db9a4f6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-468499-470250-2e49b7b11db9a4f6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":468421,"character_end":468837,"quote":"he factory or building is not used in any way for the unlawful or irregular \r\nimportation or exportation of goods and the officer so stationed shall have the power \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n193 \r\n \r\nto inspect at all reasonable times the records of the factory or business carried on in \r\nthe building and such other powers as may be prescribed by rules.       \r\n177. Restriction on the possession of goods in cer","quote_sha256":"5d9be1889d3276106c4c06887f010ddf4c4287c2fbdd08e25d49ed3a18915868","reader_fragment":"p-466725-468499-14ac12065a6a2a77","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-466725-468499-14ac12065a6a2a77","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ba885045c2a82b4db0c9","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":470810,"character_end":470826,"quote":"CUSTOMS 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powers in terms of FOB value and twice \r\ntheir respective monetary limit.] \r\n \r\n(2)  Notwithstan","quote_sha256":"c563402e8d4c70da8619872869b5e81546d4719f4d871e31473f80f02db0d9c8","reader_fragment":"p-470250-471987-9d4c8349b9236b13","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-470250-471987-9d4c8349b9236b13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7fbb4eadf90c8bc8bf53","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":473122,"character_end":473141,"quote":"Finance \r\nAct, 2006","quote_sha256":"de61726ca1aa688b72566e776657c7e09891d42fc6ad8687399cd3834f6d3dd4","reader_fragment":"p-471987-473753-89910f93fed43a38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-471987-473753-89910f93fed43a38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":472952,"character_end":473371,"quote":"her law for \r\nthe time being in force and notwithstanding any decision or judgment of any forum, \r\nauthority or court whether passed on or before the commencement of the Finance \r\nAct, 2006, the time for adjudication in all the cases pending as on first day of July, \r\n2006, for whatsoever reasons, shall be deemed always to  have been extended up  to \r\n31st day of December, 2006.] \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n195 \r\n ","quote_sha256":"39524ec3b40a74a1cd02b24e49db7d38853079a5dee2ce96f83f7bbf93c2dbd3","reader_fragment":"p-471987-473753-89910f93fed43a38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-471987-473753-89910f93fed43a38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6ae11e92152637476304","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":473341,"character_end":473357,"quote":"CUSTOMS 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OMITTED \r\n180. Issue of show -cause notice before confiscation of goods or imposition of \r\npenalty.-   No order under this Act shall be passed for the confiscation of any goods \r\nor for imposition of any ","quote_sha256":"a91bfd686622f20bac6da016389a4568bff6f5a86938c23e1066733ce4b5289c","reader_fragment":"p-471987-473753-89910f93fed43a38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-471987-473753-89910f93fed43a38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d08010bcfb6e7a15269c","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":475640,"character_end":475656,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-475486-477273-5dbf666139a95858","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-475486-477273-5dbf666139a95858","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":475470,"character_end":475886,"quote":"the 1[Federal \r\nGovernment], and the 44[officer or person authorized by the Collector or Director]  \r\nshall take and hold possession of the confiscated goods 21[:] \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n196 \r\n \r\n 22[Provided that 53[subject to rules,] the Board may authorize the use of \r\nconfiscated vehicles 53[,conveyance and any other equipment] for operational \r\npurposes by the Board or, with approval of the Board, its ","quote_sha256":"99dae175c0a18e10590adc4d78592142ec8bda03b095bf0be692865ec7f38185","reader_fragment":"p-473753-475486-fd5ea829176a48d5","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-473753-475486-fd5ea829176a48d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6e3f911ea37fa72e552b","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":478160,"character_end":478176,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-477273-479022-f34f287b7a506e66","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-477273-479022-f34f287b7a506e66","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":477990,"character_end":478406,"quote":"\r\nopen market in Pakistan or, where no such goods are sold in open \r\nmarket in Pakistan, the price fixed by the Federal Government, by \r\ngeneral or special order.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n197 \r\n \r\n24[185. Special Judges. -  (1) The Federal Government may by notification in the \r\nofficial Gazette, appoint as many Special Judges as it considers necessary and, where \r\nit appoints more than one Special Judge, sh","quote_sha256":"3cf65610effa24ef337e53803716c0c3fbcf56c3bcfd761401a196337ae0b656","reader_fragment":"p-477273-479022-f34f287b7a506e66","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-477273-479022-f34f287b7a506e66","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c22eac1506f520b4cde7","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":480723,"character_end":480739,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-479022-480755-f8ff946ea67c5a44","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-479022-480755-f8ff946ea67c5a44","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":480553,"character_end":480969,"quote":"\nmay, before issuing a summon or warrant for appearance of the person complained \r\nagainst, hold a preliminary inquiry for the purpose of ascertaining the truth or \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n198 \r\n \r\nfalsehood of the complaint, or direct any Magistrate or any officer of customs or any \r\npolice officer to hold such inquiry and submit a report, and such Magistrate or officer \r\nshall conduct such inquiry and make ","quote_sha256":"b1780d1b7b6cc36e2b6440ec4ae259e3cf31686741ccbd9dbfcfc000a1831d3b","reader_fragment":"p-479022-480755-f8ff946ea67c5a44","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-479022-480755-f8ff946ea67c5a44","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab74f554ff88f414c638","source":"pk-code-a55ea36c33f4c4c3","title":"Control of Narcotics Substances Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":482032,"character_end":482075,"quote":"Control of Narcotics Substances Act, \r\n1997","quote_sha256":"705f76c542d01cb5763d4efb6a7bd0cb1b2aaba58376b5b0ab92ac2d93a2b57b","reader_fragment":"p-480755-482489-e08af0d37f4655f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-480755-482489-e08af0d37f4655f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":481862,"character_end":482305,"quote":" offence punishable under the Act, except the offences relating to \r\nnarcotics and narcotic substances which shall be tried by the Special \r\nCourts established under the Control of Narcotics Substances Act, \r\n1997 (XXV of 1997)]; \r\n(b) no other court or officer, except in the manner and to the extent \r\nspecifically provided for in this Act, shall exercise any power, or \r\nperform any function under this Act; \r\nI  no court, other than the Sp","quote_sha256":"a940a2964b94b8a97f3b4d6842d4b048bbea6183fa21e2dc4a25d1a534209297","reader_fragment":"p-480755-482489-e08af0d37f4655f9","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-480755-482489-e08af0d37f4655f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-034bf4427fa6625fdbf9","source":"pk-code-a55ea36c33f4c4c3","title":"Chapter XXIIA of the Code, THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":483187,"character_end":483236,"quote":"Chapter XXIIA of the Code, \r\nTHE CUSTOMS ACT,1969","quote_sha256":"0a18a729cab6872854fe663d6124e1b15992bc2a297f5a534e0f57bc27db62d6","reader_fragment":"p-482489-484234-99690055d00a8b00","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-482489-484234-99690055d00a8b00","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":483017,"character_end":483466,"quote":"ly to the proceedings of \r\nthe court of a Special Judge and such court shall be deemed to be a Court of Session \r\nfor the purposes of the said Code and the provisions of Chapter XXIIA of the Code, \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n199 \r\n \r\nso far as applicable and with the necessary modifications, shall apply to the trial of \r\ncases by the Special Judge under this Act. \r\n (2)  For the purposes of sub -section (1), the Code of Criminal Procedure, \r\n18","quote_sha256":"c31aa4e60c00f025b622abd910f5eaae6288114a7869d67a99edd036b573c546","reader_fragment":"p-482489-484234-99690055d00a8b00","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-482489-484234-99690055d00a8b00","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e4ea3cc3dcc8ba50919d","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":485994,"character_end":486010,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-484234-486026-90e2946ed36475bd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-484234-486026-90e2946ed36475bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":485824,"character_end":486240,"quote":"ovided in sub -section (1), the provisions of the \r\nLimitation Act,1908 (Act IX of 1908), shall apply to an appeal or a revision \r\npreferred under sub-section(1).  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n200 \r\n \r\n185G. Persons who may conduct prosecution etc. -  (1) Notwithstanding anything \r\ncontained in the Code of Criminal Procedure, 1898(Act V of 1898), a Special \r\nProsecutor appointed under section 47 of the Prevention","quote_sha256":"ce943d98f22c6096e3810214f47960d1f676837638f04ace35f448361ec9371b","reader_fragment":"p-484234-486026-90e2946ed36475bd","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-484234-486026-90e2946ed36475bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9a7cdd3756743d0f27a2","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":488896,"character_end":488912,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-487805-489559-0f8e54c2ae875efe","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-487805-489559-0f8e54c2ae875efe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":488726,"character_end":489142,"quote":"icle shall be presumed to be smuggled, even if registered with Motor Registration \r\nAuthority, and shall be confiscated and the Board may authorize the use of such \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n201 \r\n \r\nconfiscated vehicles for operational purposes in the manner provided in section 182, \r\nof this Act, within ninety days of confiscation.]  \r\n188. Presumption as to documents in certain cases. -  Where any document i","quote_sha256":"04353a63869798b3766c12c18156e42b06c4c7f9f965ac7fd1fde9ba291f9f8d","reader_fragment":"p-487805-489559-0f8e54c2ae875efe","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-487805-489559-0f8e54c2ae875efe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4a286effe7882217d5d6","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":491455,"character_end":491471,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-491290-493028-b63f3fd2a10be43b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-491290-493028-b63f3fd2a10be43b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":491285,"character_end":491701,"quote":"or \r\nboth in and outside, the place of business of such person in accordance with the \r\nrequirement of the 1[Federal Government] in pursuance of sub-section (1).   \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n202 \r\n \r\n(3) If, in any case, the 1[Federal Government] is satisfied that the \r\nexhibition of notices in accordance with the requirements of the provisions of sub -\r\nsection (1) or sub-section (2) will not effectively bring","quote_sha256":"6a4e4ea3c29b4afb8aad79b3fc181561f44536206573b256db37bde5ba9cf674","reader_fragment":"p-489559-491290-6600c0f21a737808","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-489559-491290-6600c0f21a737808","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5969b3c6d9e2193d419d","source":"pk-code-a55ea36c33f4c4c3","title":"Central Government” by the Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":493602,"character_end":493652,"quote":"Central Government” by the Finance Ordinance, 1972","quote_sha256":"7b0ab8c8d4f66e220a7e3976c04259b0d6524bc3d157e809e9c631b0b110ed63","reader_fragment":"p-493028-494751-a675579f18ff2295","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-493028-494751-a675579f18ff2295","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":493432,"character_end":493882,"quote":"(1) shall as soon as possible communicate it to \r\nthe officer-in-charge of the nearest custom-house or customs-station. \r\nLEGAL REFERENCE \r\n1. Substituted for the words “Central Government” by the Finance Ordinance, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule S.1, page 76. \r\n2. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996), S. \r\n4(6), page 476. \r\n2A. By the Finance Act, 2006 the words ”or Deputy ","quote_sha256":"0e2414b7507eed4756dd3049b2a6f798baf3cb25ecff535b8bf995e4ef717631","reader_fragment":"p-493028-494751-a675579f18ff2295","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-493028-494751-a675579f18ff2295","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df12dca12c1e3bbdcdd7","source":"pk-code-a55ea36c33f4c4c3","title":"Assistant Collector” by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":493749,"character_end":493794,"quote":"Assistant Collector” by the Finance Act, 1996","quote_sha256":"7e554bdb2e157e7164878b18dda83f8282b34f5bb42ae92c7091e6bca9a3bcf9","reader_fragment":"p-493028-494751-a675579f18ff2295","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-493028-494751-a675579f18ff2295","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":493579,"character_end":494024,"quote":"tituted for the words “Central Government” by the Finance Ordinance, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule S.1, page 76. \r\n2. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996), S. \r\n4(6), page 476. \r\n2A. By the Finance Act, 2006 the words ”or Deputy Collector” were omitted.  \r\n3. Substituted by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(iii), page 24.  At the \r\ntime of subst","quote_sha256":"1b6cf0c87f26ba5ed72f426bfd0f3b224eeaecdb0ff7033f351b67784d4efd15","reader_fragment":"p-493028-494751-a675579f18ff2295","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-493028-494751-a675579f18ff2295","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-196c102831bc8af50e0e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":493843,"character_end":493860,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-493028-494751-a675579f18ff2295","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-493028-494751-a675579f18ff2295","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":493673,"character_end":494090,"quote":", page 56 and Second Schedule S.1, page 76. \r\n2. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996), S. \r\n4(6), page 476. \r\n2A. By the Finance Act, 2006 the words ”or Deputy Collector” were omitted.  \r\n3. Substituted by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(iii), page 24.  At the \r\ntime of substitution sub-section (4) was as under:- \r\n“(4) The officer of custo","quote_sha256":"8a161d23c2993b7eae99b70a9bd3848651787cc99a9d915facb159c8322bcca7","reader_fragment":"p-493028-494751-a675579f18ff2295","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-493028-494751-a675579f18ff2295","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0741855ff83a69c373c3","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":494541,"character_end":494557,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-493028-494751-a675579f18ff2295","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-493028-494751-a675579f18ff2295","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":494371,"character_end":494787,"quote":" any person is taken under sub -section (4) before an officer of customs as \r\naforesaid, such officer shall proceed to inquire into the charge against such person. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n203 \r\n \r\n(6) For the purpose of an inquiry under sub -section (5), the officer of customs may \r\nexercise the same powers, and shall be subject to the same provisions, as an officer -in-\r\ncharge of a police station may exerc","quote_sha256":"cbe67172bfa246d79d6365606b4fdcc037e30a8f887c25773bd28709fa22538e","reader_fragment":"p-493028-494751-a675579f18ff2295","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-493028-494751-a675579f18ff2295","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-77e5dea4534ba23fe386","source":"pk-code-a55ea36c33f4c4c3","title":"Assistant Collector” by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":495901,"character_end":495946,"quote":"Assistant Collector” by the Finance Act, 1996","quote_sha256":"7e554bdb2e157e7164878b18dda83f8282b34f5bb42ae92c7091e6bca9a3bcf9","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":495731,"character_end":496176,"quote":"R&D) Ordinance, 1981 \r\n(XXVII of 1981). \r\n5. Substituted for the word “Magistrate” by the Federal Law (R&D) Ordinance, 1981 (XXVII \r\nof 1981). Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of  \r\n1996)., \r\n6. Omitted the word “in connection with the smuggling of any goods” by the Finance Act, 2004 \r\n(II  of  2004), S.3(16), page 17  \r\n7. Omitted the words, figures and brackets “sub-section (3) to (7) of” by the ","quote_sha256":"cec31bdc8983c03f0da1f720c0dfa4cd520a62c67775dfef34d0608243457aac","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3dfb6be0d216dbe26d14","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":496042,"character_end":496059,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":495872,"character_end":496289,"quote":". Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of  \r\n1996)., \r\n6. Omitted the word “in connection with the smuggling of any goods” by the Finance Act, 2004 \r\n(II  of  2004), S.3(16), page 17  \r\n7. Omitted the words, figures and brackets “sub-section (3) to (7) of” by the Prevention of  \r\nSmuggling Act, 1977 (XII of 1977),  S.51(iv), page 226. \r\n8. Substituted for the full stop by th","quote_sha256":"0d045c240e96be7e4d344b0f8d42e62b9bd76cca023c341b9a7ef085d7f5e2dc","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8331938bd4b8974c1f44","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":496291,"character_end":496308,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":496121,"character_end":496538,"quote":"igures and brackets “sub-section (3) to (7) of” by the Prevention of  \r\nSmuggling Act, 1977 (XII of 1977),  S.51(iv), page 226. \r\n8. Substituted for the full stop by the Finance Act, 2004 (II of 2004), S.3(17), page 17. \r\n9. Added by the Finance Act, 2004 (V of 2004), S.3(17), page 17. \r\n10. Substituted by the Finance Ordinance, 1979 (XXX of 1979), S.6(8), page 188.  At the time of  \r\nsubstitution section 169 was ","quote_sha256":"8412a84c7fa8530a33d98dbb9f0ee6a00ce2cf72fedd24ae7254e2c19a88a348","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6e44b17f52a0a4d27ffe","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":496346,"character_end":496376,"quote":"Added by the Finance Act, 2004","quote_sha256":"f09cb10297794ba0b0c6afa49966e678f8959a5b1f1d95300175f7bc62a42101","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":496176,"character_end":496606,"quote":"Prevention of  \r\nSmuggling Act, 1977 (XII of 1977),  S.51(iv), page 226. \r\n8. Substituted for the full stop by the Finance Act, 2004 (II of 2004), S.3(17), page 17. \r\n9. Added by the Finance Act, 2004 (V of 2004), S.3(17), page 17. \r\n10. Substituted by the Finance Ordinance, 1979 (XXX of 1979), S.6(8), page 188.  At the time of  \r\nsubstitution section 169 was as under:- \r\n \r\n“169. Things seized how dealt with. - (1) All things","quote_sha256":"a87893150ebc84498e3cf07e3aa37713559abd4c3adc8edb8f12d0e8e9735dbb","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a2172e650f6323a81096","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":496414,"character_end":496456,"quote":"Substituted by the Finance Ordinance, 1979","quote_sha256":"8a203894af4fea0163edfb0a961fbbdcfbd11bc5bfc8a4808fbcca98ad3abc6e","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":496244,"character_end":496686,"quote":"226. \r\n8. Substituted for the full stop by the Finance Act, 2004 (II of 2004), S.3(17), page 17. \r\n9. Added by the Finance Act, 2004 (V of 2004), S.3(17), page 17. \r\n10. Substituted by the Finance Ordinance, 1979 (XXX of 1979), S.6(8), page 188.  At the time of  \r\nsubstitution section 169 was as under:- \r\n \r\n“169. Things seized how dealt with. - (1) All things seized on the ground that they are \r\nliable to confiscation under this Act shal","quote_sha256":"03dc9fd3f27f8b298027ccac4a791399afd7acf7626ff14c633f7dd28d93a8d6","reader_fragment":"p-494751-496551-b68b612e18eb145c","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-494751-496551-b68b612e18eb145c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-91d895229aa826f41e29","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act,1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":498486,"character_end":498521,"quote":"Substituted by the Finance Act,1973","quote_sha256":"cd0777e82469f3b7ad33652ce7c701ececfc142982fb6bc2cbce38b0763e82b3","reader_fragment":"p-498270-500066-fe9b79b40742e5a3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-498270-500066-fe9b79b40742e5a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":498316,"character_end":498751,"quote":"ch confiscation, the entire sale proceeds, after \r\nnecessary deduction of duties, taxes or dues as provided in Section 201, shall be handed over \r\nto the owner.”. \r\n10a. Substituted by the Finance Act,1973 (L of 1973), S.9(8)(a), page 13. At the time of \r\nsubstitution this  was as under:- \r\n“(4) If the Collector of Customs or any other officer of customs authorized by \r\nhim in this behalf considers that any such things is perishabl","quote_sha256":"f96c178f3bb50f25861cdfa2d2add1e91d2be30befd2dce26e1267719309dda5","reader_fragment":"p-498270-500066-fe9b79b40742e5a3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-498270-500066-fe9b79b40742e5a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e89c5ca01afe99b4be22","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":498778,"character_end":498794,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-498270-500066-fe9b79b40742e5a3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-498270-500066-fe9b79b40742e5a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":498608,"character_end":499024,"quote":"“(4) If the Collector of Customs or any other officer of customs authorized by \r\nhim in this behalf considers that any such things is perishable or liable to rapid \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n204 \r\n \r\ndeterioration, he shall immediately cause it to be sold in accordance with the \r\nprovisions of Section 201 and have the proceeds kept in deposit pending \r\nadjudication of the case.”.   \r\n10b. Inserted the words and","quote_sha256":"716f01262d8ad262e5eefba054fa2a602e5842aa3c34475bb953521349d8cf32","reader_fragment":"p-498270-500066-fe9b79b40742e5a3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-498270-500066-fe9b79b40742e5a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f2f3905f592c82a9812e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":499039,"character_end":499056,"quote":"Finance Act, 1973","quote_sha256":"e4e384869ceda9e617b428d820ed152b2dddeca04316cd3707102c49e08ba3dc","reader_fragment":"p-498270-500066-fe9b79b40742e5a3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-498270-500066-fe9b79b40742e5a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":498869,"character_end":499286,"quote":"accordance with the \r\nprovisions of Section 201 and have the proceeds kept in deposit pending \r\nadjudication of the case.”.   \r\n10b. Inserted the words and commas by the Finance Act, 1973(L of 1973), page 13. \r\nS.9(8)(b), page 13. \r\n \r\n11. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(7), page 306.  At the time of \r\nsubstitution this was as under: \r\n “(4) When anything liable to confiscation under ","quote_sha256":"4098415e0efcd0759fd3d57cb9b48d06cb6d0e4312a30215f764260328965483","reader_fragment":"p-498270-500066-fe9b79b40742e5a3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-498270-500066-fe9b79b40742e5a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-173a3e99bb0b6dbf2f56","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500217,"character_end":500253,"quote":"Substituted by the Finance Act, 2005","quote_sha256":"2e44afb7a6cb9d0f1b7f2d732cdf170b1f964126dbbf120cb00c98de3216475b","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500047,"character_end":500483,"quote":"ch confiscation, \r\nthe entire sale proceeds, after necessary deduction of duties, taxes or dues as provided in \r\nsection 201, shall be handed over to the owner.”.  \r\n12. Substituted by the Finance Act, 2005 \r\n13. .The words, commas and figure “the Press and Publications Ordinance, 1960(XV of 1960) in \r\nits application to the province of East Pakistan or in” omitted by the Federal  Laws (R&D), \r\nOrdinance, 1981.    \r\n14. Inserted by ","quote_sha256":"40f44d567e94372efda50148dcb22cd964fb263b2dc04874d4c3909946ce6547","reader_fragment":"p-498270-500066-fe9b79b40742e5a3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-498270-500066-fe9b79b40742e5a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4e53ea7a0d2a039dec9e","source":"pk-code-a55ea36c33f4c4c3","title":"Press and Publications Ordinance, 1960","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500295,"character_end":500333,"quote":"Press and Publications Ordinance, 1960","quote_sha256":"a6cfe3fac33e508b4e90be87c1007b742a0fe6bdf64701da912b49a5dde3b655","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500125,"character_end":500563,"quote":"es, taxes or dues as provided in \r\nsection 201, shall be handed over to the owner.”.  \r\n12. Substituted by the Finance Act, 2005 \r\n13. .The words, commas and figure “the Press and Publications Ordinance, 1960(XV of 1960) in \r\nits application to the province of East Pakistan or in” omitted by the Federal  Laws (R&D), \r\nOrdinance, 1981.    \r\n14. Inserted by the Finance Act, 2003 (I of 2003), S.5(31), page 40. \r\n14A. Omitted the words “b","quote_sha256":"23cb3c296e382bafe234e674b3a9bb0dad0c0378d0899b7a930efbc19bc3d8e0","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7664319bb6cde2a7cbb7","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500471,"character_end":500504,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500301,"character_end":500734,"quote":"and Publications Ordinance, 1960(XV of 1960) in \r\nits application to the province of East Pakistan or in” omitted by the Federal  Laws (R&D), \r\nOrdinance, 1981.    \r\n14. Inserted by the Finance Act, 2003 (I of 2003), S.5(31), page 40. \r\n14A. Omitted the words “bill of export of” by the Finance Act, 2006 \r\n15. Substituted by the Finance Ordinance, 2000 and again substituted by the FO,2002,  At the \r\ntime of substitution section 17","quote_sha256":"d8bf2106d56d4f089c209e0a05b6f63fb3cc1ef7a15be585bed3693de3bad65d","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9731f5ae922f820b46bb","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500588,"character_end":500605,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500418,"character_end":500835,"quote":"the Federal  Laws (R&D), \r\nOrdinance, 1981.    \r\n14. Inserted by the Finance Act, 2003 (I of 2003), S.5(31), page 40. \r\n14A. Omitted the words “bill of export of” by the Finance Act, 2006 \r\n15. Substituted by the Finance Ordinance, 2000 and again substituted by the FO,2002,  At the \r\ntime of substitution section 179 was as under:- \r\n  “179. Power of adjudication. -In cases involving confiscation of goods or \r\nimpo","quote_sha256":"7d7e54e0c677ec185ef4a088a23d74c0eaebf08cda2039c814b73e706e730c42","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a40b4586eb4171bdf0c6","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500612,"character_end":500654,"quote":"Substituted by the Finance Ordinance, 2000","quote_sha256":"a6c63bc19b4c28f258220642340d72716010d60be16a23a9b1b46c1671b53967","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":500442,"character_end":500884,"quote":" \r\nOrdinance, 1981.    \r\n14. Inserted by the Finance Act, 2003 (I of 2003), S.5(31), page 40. \r\n14A. Omitted the words “bill of export of” by the Finance Act, 2006 \r\n15. Substituted by the Finance Ordinance, 2000 and again substituted by the FO,2002,  At the \r\ntime of substitution section 179 was as under:- \r\n  “179. Power of adjudication. -In cases involving confiscation of goods or \r\nimposition of penalty under this Act, the  jurisdicti","quote_sha256":"41211248f381ffd743c6f4cee8c36f3713d3f7c41c550ae4ffdcf6ffbda52964","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c1bb483cdbc49bedf47b","source":"pk-code-a55ea36c33f4c4c3","title":"Deputy Collector” by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":501905,"character_end":501947,"quote":"Deputy Collector” by the Finance Act, 1996","quote_sha256":"b5f83fe142cc2813ba32c5f1889922d31873ad84334912179e0623f27f992b8b","reader_fragment":"p-501787-503552-f715b2da4d21071a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-501787-503552-f715b2da4d21071a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":501735,"character_end":502177,"quote":"y notification in the official Gazette, reduce or \r\nextend the jurisdiction and powers of any particular officer or class of officers.”. \r\n1a. Substituted for the words “Deputy Collector” by the Finance Act, 1996 \r\n(IX of 1996), S.4(6), page 476. \r\n1b. Substituted for the words “Assistant Collector” by the Finance  Act, 1996 \r\n(IX of 1996), S.4(7), page 476. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n205 \r\n \r\n  1c. 179. Powers of adjudication. - (1) Su","quote_sha256":"cb454ace10e51907876e689b528c161d2afbc7696bc2e8ea14d7693a3a159a45","reader_fragment":"p-500066-501787-9cc754e001b63280","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-500066-501787-9cc754e001b63280","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d68564e9b4e880e42c8e","source":"pk-code-a55ea36c33f4c4c3","title":"Assistant Collector” by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":502015,"character_end":502061,"quote":"Assistant Collector” by the Finance  Act, 1996","quote_sha256":"d4c9ad94e164b295e05be34ba1a2b5531fe73217ebc4706aeb85531540a53cb9","reader_fragment":"p-501787-503552-f715b2da4d21071a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-501787-503552-f715b2da4d21071a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":501845,"character_end":502291,"quote":"er or class of officers.”. \r\n1a. Substituted for the words “Deputy Collector” by the Finance Act, 1996 \r\n(IX of 1996), S.4(6), page 476. \r\n1b. Substituted for the words “Assistant Collector” by the Finance  Act, 1996 \r\n(IX of 1996), S.4(7), page 476. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n205 \r\n \r\n  1c. 179. Powers of adjudication. - (1) Subject to sub -section (2), in cases \r\ninvolving confiscation of goods or imposition of penalty under this Act or t","quote_sha256":"7baede273823066857c7754e42903077c0bec4f407de00cb8c443b075dbd10b4","reader_fragment":"p-501787-503552-f715b2da4d21071a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-501787-503552-f715b2da4d21071a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee69cbb49dc16ff2eea5","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":502102,"character_end":502118,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-501787-503552-f715b2da4d21071a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-501787-503552-f715b2da4d21071a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":501932,"character_end":502348,"quote":"nance Act, 1996 \r\n(IX of 1996), S.4(6), page 476. \r\n1b. Substituted for the words “Assistant Collector” by the Finance  Act, 1996 \r\n(IX of 1996), S.4(7), page 476. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n205 \r\n \r\n  1c. 179. Powers of adjudication. - (1) Subject to sub -section (2), in cases \r\ninvolving confiscation of goods or imposition of penalty under this Act or the \r\nrules made thereunder, the jurisdiction and powers o","quote_sha256":"3cd8e08069637640ecd0f3541dfe219b50b17001ff59c3b9518b3e243cf0437e","reader_fragment":"p-501787-503552-f715b2da4d21071a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-501787-503552-f715b2da4d21071a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-311958a43302603907e3","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":503638,"character_end":503674,"quote":"Substituted by the Finance Act, 2006","quote_sha256":"f20a2be05d2eb23334ab54529a822a503c5bc941ed7e0249a70fb86cbf9dfd5f","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":503468,"character_end":503904,"quote":"ng transfer of cases and extension of time limit in exceptional \r\ncircumstance.”. \r\n 1e. Inserted words by the Customs (Amendment) Ordinance, 2000 (XLVI of 2000).  \r\n16. Substituted by the Finance Act, 2006.  At the time of substitution sub-section (1) and (2) of  \r\nsection 179 was as under:- \r\n(1) Subject to sub -section (2), in cases involving confiscation of goods or imposition of \r\npenalty under this Act or the rules made thereu","quote_sha256":"fa46aac2ff8a5b1d78bcee23c45aef8844a78a403eabc1e9ce53810b63997dcd","reader_fragment":"p-501787-503552-f715b2da4d21071a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-501787-503552-f715b2da4d21071a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-13aa929746457b0e896d","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504589,"character_end":504605,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504419,"character_end":504835,"quote":". \r\n \r\n(3) The Board may, by notification in the official Gazette, fix or vary the jurisdiction and powers \r\nof any Officer of Customs or a  class of officers.  \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n206 \r\n \r\n **. Omitted by the Finance Act, 2005. \r\n16a. For the word “five” the word “eight” was substituted by the FA, 2007. \r\n16b. For the words “two hundred and fifty”  the words “three hundred” were substituted by the \r\n","quote_sha256":"0df622abd7efc2b196e48475468fced7125f70b04a3185f9a0cefef0fe079687","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-69899b7037d55b2d2bbf","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504626,"character_end":504658,"quote":"Omitted by the Finance Act, 2005","quote_sha256":"90bbad522f24668d595c9d2fa4503a99bc1ecb7aa8bc0cf97eb1074b3c43c332","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504456,"character_end":504888,"quote":"tion in the official Gazette, fix or vary the jurisdiction and powers \r\nof any Officer of Customs or a  class of officers.  \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n206 \r\n \r\n **. Omitted by the Finance Act, 2005. \r\n16a. For the word “five” the word “eight” was substituted by the FA, 2007. \r\n16b. For the words “two hundred and fifty”  the words “three hundred” were substituted by the \r\nFA, 2007. \r\n17. Inserted by the Finance Act, 2006. \r\n","quote_sha256":"7e2623d3679463306225fcd2fc769ec140b7b2013fd44cf1535f15a463a89911","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2c1dce787480d3d1a8ec","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504851,"character_end":504884,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504681,"character_end":505114,"quote":"five” the word “eight” was substituted by the FA, 2007. \r\n16b. For the words “two hundred and fifty”  the words “three hundred” were substituted by the \r\nFA, 2007. \r\n17. Inserted by the Finance Act, 2006. \r\n18. Inserted by the Prevention of Smuggling ordinance, 1977 (XII of 1977), S.51(v), page 226 \r\nand omitted by Finance Ordinance, 1979 (XXX of 1979), S.6(9), page 189.  At the time of \r\nomission section 179-A was as under:- \r\n ","quote_sha256":"63b5369f8be7c136da99a6a6a2585585ede72dbe08fffee34180992f956daa39","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0d24b990a38308ce44f0","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Prevention of Smuggling ordinance, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504892,"character_end":504947,"quote":"Inserted by the Prevention of Smuggling ordinance, 1977","quote_sha256":"3b4f3404989ef7f2bc1ecfcf50aed811bce446db28c2292551cbcfa1007c30df","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504722,"character_end":505177,"quote":" the FA, 2007. \r\n16b. For the words “two hundred and fifty”  the words “three hundred” were substituted by the \r\nFA, 2007. \r\n17. Inserted by the Finance Act, 2006. \r\n18. Inserted by the Prevention of Smuggling ordinance, 1977 (XII of 1977), S.51(v), page 226 \r\nand omitted by Finance Ordinance, 1979 (XXX of 1979), S.6(9), page 189.  At the time of \r\nomission section 179-A was as under:- \r\n “179-A. Orders of adjudication to be subject to decision of Spe","quote_sha256":"d968f1591fbc6516d0c91ed41e5645c079bcfd0475ff56cf9efe1c4280df225c","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1783fa8945bd2fccabaf","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504998,"character_end":505021,"quote":"Finance Ordinance, 1979","quote_sha256":"cbf213b066826028a2550188c1a06ecc3f8b2d58ba92bd2c1ff77c358341120d","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":504828,"character_end":505251,"quote":" the \r\nFA, 2007. \r\n17. Inserted by the Finance Act, 2006. \r\n18. Inserted by the Prevention of Smuggling ordinance, 1977 (XII of 1977), S.51(v), page 226 \r\nand omitted by Finance Ordinance, 1979 (XXX of 1979), S.6(9), page 189.  At the time of \r\nomission section 179-A was as under:- \r\n “179-A. Orders of adjudication to be subject to decision of Special Judge, etc. - \r\nNotwithstanding anything contained in Section 179, Se","quote_sha256":"496d81d2f2d0e11a9a4d67789ead077a57188b501264bb120d1f80602876d1b6","reader_fragment":"p-503552-505292-cfcab193f3272cdb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-503552-505292-cfcab193f3272cdb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bc9e28caca5e9a59ab01","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1992","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505666,"character_end":505683,"quote":"Finance Act, 1992","quote_sha256":"175fd3309edad0bcb1d0e032498b8bee5576ebcdd0a0376b749d545684b0fbdd","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505496,"character_end":505913,"quote":"er XIX shall be subject to the decision of the Special Judge and of the \r\nSpecial Appellate Court in appeal or revision, if any.”. \r\n19. Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(5), page 114. \r\n20. Added by the Finance Act, 1992 (VII of 1992), S.6(5), page 114.   \r\n21. Substituted for full stop by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page 224. \r\n22. Added by the Finance","quote_sha256":"3510f5aa15b842cf3ff406e206e4492b0fee6784b45ac43092305e6c2e73a08f","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-25004fe4c07b37b03df0","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1992","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505723,"character_end":505753,"quote":"Added by the Finance Act, 1992","quote_sha256":"4bc2ec66268f2d3eba0d61702e504a428fd23ff82b06a3c5ede86b456a2c430b","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505553,"character_end":505983,"quote":"dge and of the \r\nSpecial Appellate Court in appeal or revision, if any.”. \r\n19. Substituted for full stop by the Finance Act, 1992 (VII of 1992), S.6(5), page 114. \r\n20. Added by the Finance Act, 1992 (VII of 1992), S.6(5), page 114.   \r\n21. Substituted for full stop by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page 224. \r\n22. Added by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page 224  \r\n23. Substituted ","quote_sha256":"fca20b7ee049f986fd1db5d6a06ea11cebc146da34e76a1ba05ea46193bbbfc5","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c8fee5a26fd7f28af89","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505828,"character_end":505851,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505658,"character_end":506081,"quote":" by the Finance Act, 1992 (VII of 1992), S.6(5), page 114. \r\n20. Added by the Finance Act, 1992 (VII of 1992), S.6(5), page 114.   \r\n21. Substituted for full stop by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page 224. \r\n22. Added by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page 224  \r\n23. Substituted by the Prevention and Smuggling Act, 1977 (XII of 1977), S.51(iv), page 226.  At \r\nthe time of sub","quote_sha256":"fe3991ed852448a5456bd882f67a096e267911d69efb11fdd63456f7de5b7e66","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d6b9aefb2db37fcf8764","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505893,"character_end":505929,"quote":"Added by the Finance Ordinance, 2002","quote_sha256":"32d6776791f68fbee10d47191938689d909301cb99d22e9b0feb08f1b1533ec3","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505723,"character_end":506159,"quote":"Added by the Finance Act, 1992 (VII of 1992), S.6(5), page 114.   \r\n21. Substituted for full stop by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page 224. \r\n22. Added by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page 224  \r\n23. Substituted by the Prevention and Smuggling Act, 1977 (XII of 1977), S.51(iv), page 226.  At \r\nthe time of substitution section  184 was as under:- \r\n 184. Power to try summarily. - Any Ma","quote_sha256":"b06021a9b0331e84f010cbd247e7606a828f4621e1c7b15fd6be0e18d63688a5","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6aee54ae713044de8cbf","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Prevention and Smuggling Act, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505971,"character_end":506024,"quote":"Substituted by the Prevention and Smuggling Act, 1977","quote_sha256":"8ee8e7b35a61044c6c1c9020facf7592b5afa5a7f7ac9d5f53acb5eaffc163c8","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":505801,"character_end":506254,"quote":"tuted for full stop by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page 224. \r\n22. Added by the Finance Ordinance, 2002 (XXVII of 2002), S.4(8), page 224  \r\n23. Substituted by the Prevention and Smuggling Act, 1977 (XII of 1977), S.51(iv), page 226.  At \r\nthe time of substitution section  184 was as under:- \r\n 184. Power to try summarily. - Any Magistrate for the time being empowered to try in \r\na summary way the offences specified in sub -","quote_sha256":"a01f22f08b3d243123dcd42ec136332af5a37081b450bf38ff60c8f7cf02eb6e","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0d513de74f565e198791","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Prevention and Smuggling Act, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506645,"character_end":506698,"quote":"Substituted by the Prevention and Smuggling Act, 1977","quote_sha256":"8ee8e7b35a61044c6c1c9020facf7592b5afa5a7f7ac9d5f53acb5eaffc163c8","reader_fragment":"p-505292-507073-33451675c3c13deb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-505292-507073-33451675c3c13deb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":506475,"character_end":506928,"quote":"involved in \r\nsuch offences exceeds five hundred rupees, in accordance with the provisions of sub -section \r\n(1) of Section 262, 263, 264 and 265 of that Code.”. – \r\n24. Substituted by the Prevention and Smuggling Act, 1977 (XII of 1977), S.51(vii), page 227.  At \r\nthe time of substitution section 185 was as under:- \r\n “185. 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The words “or the District Magistrate” omitted by the Federal Laws (R&D) Ordinance, \r\n1981(XXVII of 1981). \r\n27. Inserted by the Finance Act, 1973 (51 of 1973), S.9(8), page 13 and substituted by the \r\nPrevention and Smuggling Act, 1977(XII of 1977), S.51(vii), page 227.  At the time of \r\nsubstitution section 185-A was as under:- \r\n “185-A. Offences to be tried by Special J","quote_sha256":"60ee5807053183acee846a18db1ee9967d45211b53080488ff024dcfe491473b","reader_fragment":"p-507073-508781-3a0043891ca72d46","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-507073-508781-3a0043891ca72d46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4ce0716d1cb412f872cd","source":"pk-code-a55ea36c33f4c4c3","title":"Prevention and Smuggling Act, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":507524,"character_end":507558,"quote":"Prevention and Smuggling Act, 1977","quote_sha256":"e9ecd4082e1b6acf44c07afc4a35cf526448dffa1f5e4306733da42772fc51f7","reader_fragment":"p-507073-508781-3a0043891ca72d46","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-507073-508781-3a0043891ca72d46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":507354,"character_end":507788,"quote":"trate” omitted by the Federal Laws (R&D) Ordinance, \r\n1981(XXVII of 1981). \r\n27. Inserted by the Finance Act, 1973 (51 of 1973), S.9(8), page 13 and substituted by the \r\nPrevention and Smuggling Act, 1977(XII of 1977), S.51(vii), page 227.  At the time of \r\nsubstitution section 185-A was as under:- \r\n “185-A. 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Added by the Finance Act, 1974 (XL of 1974), S..10, page 245.   \r\n \r\n27a. The words “or by an officer -incharge of a police -station” were omitted by the Finance Act, \r\n2007. \r\n28. Inserted by the Finance Act, 2005. \r\n28a. For the words “Central Board of Reven","quote_sha256":"d119c4c0afd7cf274e8c1c629a85bd9814d0a5ad4492ddcb681bf19d957a6a83","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f171379ab9e349335e99","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":510993,"character_end":511012,"quote":"Finance Act, \r\n2007","quote_sha256":"f39dfce1dc43e2ba684492b9866dcaa2d2d64869616126bf982a09df04723d93","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":510823,"character_end":511242,"quote":"nsfer.]”. \r\n1b. Added by the Finance Act, 1974 (XL of 1974), S..10, page 245.   \r\n \r\n27a. The words “or by an officer -incharge of a police -station” were omitted by the Finance Act, \r\n2007. \r\n28. Inserted by the Finance Act, 2005. \r\n28a. For the words “Central Board of Revenue” the word “Board” was substituted by the \r\nFinance Act, 2007. \r\n28b. Inserted by the Finance Act, 2007. \r\n29. Substituted the words “thirty ","quote_sha256":"701a03a865abeac4fabe5a13fc327ff97d451cecdd376266093335452c16fd2f","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4a3c04eeb54d14f3f81d","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511020,"character_end":511053,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":510850,"character_end":511283,"quote":"e Finance Act, 1974 (XL of 1974), S..10, page 245.   \r\n \r\n27a. The words “or by an officer -incharge of a police -station” were omitted by the Finance Act, \r\n2007. \r\n28. Inserted by the Finance Act, 2005. \r\n28a. For the words “Central Board of Revenue” the word “Board” was substituted by the \r\nFinance Act, 2007. \r\n28b. Inserted by the Finance Act, 2007. \r\n29. Substituted the words “thirty days” by the Finance Ordinance, 1982 (XII","quote_sha256":"09c199c57d655ba0e30b2610e14590d1c69aa21825319aa43a0d9b1f23922a78","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f6f276292a62f9f4ba3c","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511145,"character_end":511162,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":510975,"character_end":511392,"quote":"re omitted by the Finance Act, \r\n2007. \r\n28. Inserted by the Finance Act, 2005. \r\n28a. For the words “Central Board of Revenue” the word “Board” was substituted by the \r\nFinance Act, 2007. \r\n28b. Inserted by the Finance Act, 2007. \r\n29. Substituted the words “thirty days” by the Finance Ordinance, 1982 (XII of 1982), S.6(11), \r\npage 61.  \r\n30. 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Inserted by the Finance Act, 2005. \r\n28a. For the words “Central Board of Revenue” the word “Board” was substituted by the \r\nFinance Act, 2007. \r\n28b. Inserted by the Finance Act, 2007. \r\n29. Substituted the words “thirty days” by the Finance Ordinance, 1982 (XII of 1982), S.6(11), \r\npage 61.  \r\n30. Inserted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(9), page 224. \r\n31.  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Inserted by the Finance Act, 2007. \r\n29. Substituted the words “thirty days” by the Finance Ordinance, 1982 (XII of 1982), S.6(11), \r\npage 61.  \r\n30. Inserted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(9), page 224. \r\n31.  Inserted by the Finance Act, 2004 (II  of 2004), S.3(18), page 17. \r\n32. Inserted by the Finance Act, 200","quote_sha256":"da46059fcd698075b582abf53fbeadea843a4734ff0dda3ebae9e7e43e4cdf97","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad090d6944d18966b2c6","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511321,"character_end":511360,"quote":"Inserted by the Finance Ordinance, 2002","quote_sha256":"e389d11144f8ddaa25a8b46ed88054286d9c0f57c856e9ef1538ac500a598482","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511151,"character_end":511590,"quote":"e Act, 2007. \r\n28b. Inserted by the Finance Act, 2007. \r\n29. Substituted the words “thirty days” by the Finance Ordinance, 1982 (XII of 1982), S.6(11), \r\npage 61.  \r\n30. Inserted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(9), page 224. \r\n31.  Inserted by the Finance Act, 2004 (II  of 2004), S.3(18), page 17. \r\n32. Inserted by the Finance Act, 2004 (V of 2004), S.3(18), page 17.  \r\n33. Substituted for the word “Magistrate” by t","quote_sha256":"1b8b21ae72cd1c7ed973003268a221bf4845782adc2fe1255742168c00e1699a","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5b735f8fffe8dee44f5f","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511403,"character_end":511436,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511233,"character_end":511666,"quote":" “thirty days” by the Finance Ordinance, 1982 (XII of 1982), S.6(11), \r\npage 61.  \r\n30. Inserted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(9), page 224. \r\n31.  Inserted by the Finance Act, 2004 (II  of 2004), S.3(18), page 17. \r\n32. Inserted by the Finance Act, 2004 (V of 2004), S.3(18), page 17.  \r\n33. Substituted for the word “Magistrate” by the Prevention and Smuggling Act, 1977 \r\n34. Substituted for the full stop by","quote_sha256":"ae0b24878f4037b8612bf62dda9b1c15103e049e8e5fedc258d6bf7c041a52ee","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1c6f79288e60c519b800","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511476,"character_end":511509,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511306,"character_end":511739,"quote":"age 61.  \r\n30. Inserted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(9), page 224. \r\n31.  Inserted by the Finance Act, 2004 (II  of 2004), S.3(18), page 17. \r\n32. Inserted by the Finance Act, 2004 (V of 2004), S.3(18), page 17.  \r\n33. Substituted for the word “Magistrate” by the Prevention and Smuggling Act, 1977 \r\n34. Substituted for the full stop by the Finance Act, 2004 (II  of 29\\004), S.3(19),  \r\n35. Added by the Fina","quote_sha256":"cd2eb9795376e1ac23daf11e07481fcfb4a7c14285b83340e9dfa0bb0b1e9f7e","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6d7eba1615efd6bfacc0","source":"pk-code-a55ea36c33f4c4c3","title":"Magistrate” by the Prevention and Smuggling Act, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511574,"character_end":511627,"quote":"Magistrate” by the Prevention and Smuggling Act, 1977","quote_sha256":"e8c8ad167cdeba209a8a3009f13e518b9ddb692d8656e4cec55ef9fe68f69c8d","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511404,"character_end":511857,"quote":"nserted by the Finance Act, 2004 (II  of 2004), S.3(18), page 17. \r\n32. Inserted by the Finance Act, 2004 (V of 2004), S.3(18), page 17.  \r\n33. Substituted for the word “Magistrate” by the Prevention and Smuggling Act, 1977 \r\n34. Substituted for the full stop by the Finance Act, 2004 (II  of 29\\004), S.3(19),  \r\n35. Added by the Finance Act, 2004 (II of 2004), S.3(19), page 17. \r\n36. Substituted for the word “Magistrate” by the Prevention and Smuggl","quote_sha256":"853a86bdda1204bef3f435d01edfcfdf9b32169fe4cf317bf7980de498331f78","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-97a5f91009417bc45b51","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511671,"character_end":511688,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511501,"character_end":511918,"quote":"ct, 2004 (V of 2004), S.3(18), page 17.  \r\n33. Substituted for the word “Magistrate” by the Prevention and Smuggling Act, 1977 \r\n34. Substituted for the full stop by the Finance Act, 2004 (II  of 29\\004), S.3(19),  \r\n35. Added by the Finance Act, 2004 (II of 2004), S.3(19), page 17. \r\n36. Substituted for the word “Magistrate” by the Prevention and Smuggling Act, 1977. \r\n37. Added by Finance Act,2008(I of 2008) (Pa","quote_sha256":"eb5260b7544127c31a791ba2e591271e7dd2852f56ea8eadbaeac7d1543bb7c7","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-80bf299ecb7a70a33db2","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511722,"character_end":511752,"quote":"Added by the Finance Act, 2004","quote_sha256":"f09cb10297794ba0b0c6afa49966e678f8959a5b1f1d95300175f7bc62a42101","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511552,"character_end":511982,"quote":"tituted for the word “Magistrate” by the Prevention and Smuggling Act, 1977 \r\n34. Substituted for the full stop by the Finance Act, 2004 (II  of 29\\004), S.3(19),  \r\n35. Added by the Finance Act, 2004 (II of 2004), S.3(19), page 17. \r\n36. Substituted for the word “Magistrate” by the Prevention and Smuggling Act, 1977. \r\n37. Added by Finance Act,2008(I of 2008) (Page-46) \r\n38. The words “receipt of the contravention report”  an","quote_sha256":"1ac86b5b9724982e171fab171b6f30ad90b21abe4a9d8c322fb41770611a3b70","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1e37ca0e09e1d4e15db7","source":"pk-code-a55ea36c33f4c4c3","title":"Magistrate” by the Prevention and Smuggling Act, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511817,"character_end":511870,"quote":"Magistrate” by the Prevention and Smuggling Act, 1977","quote_sha256":"e8c8ad167cdeba209a8a3009f13e518b9ddb692d8656e4cec55ef9fe68f69c8d","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511647,"character_end":512100,"quote":"or the full stop by the Finance Act, 2004 (II  of 29\\004), S.3(19),  \r\n35. Added by the Finance Act, 2004 (II of 2004), S.3(19), page 17. \r\n36. Substituted for the word “Magistrate” by the Prevention and Smuggling Act, 1977. \r\n37. Added by Finance Act,2008(I of 2008) (Page-46) \r\n38. The words “receipt of the contravention report”  and “ninety” substituted with the words \r\n“issuance of show cause notice”  and “sixty”, respectively and proviso inserte","quote_sha256":"151f747f003ed65f220097f6abc8ef79184b7d0ae92b9b521017b1e98e2abed9","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-88d555b726d70a747d76","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act,2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511878,"character_end":511903,"quote":"Added by Finance Act,2008","quote_sha256":"4617c985e0c02be579f15f28201ff0fa769d9df66becaf6e032f9f5f10fdf1b0","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511708,"character_end":512133,"quote":"3(19),  \r\n35. Added by the Finance Act, 2004 (II of 2004), S.3(19), page 17. \r\n36. Substituted for the word “Magistrate” by the Prevention and Smuggling Act, 1977. \r\n37. Added by Finance Act,2008(I of 2008) (Page-46) \r\n38. The words “receipt of the contravention report”  and “ninety” substituted with the words \r\n“issuance of show cause notice”  and “sixty”, respectively and proviso inserted  by Finance \r\nAct,2009. \r\n39. S","quote_sha256":"6412605b16f642ab1b541f0e40c703040e505d37b00adccb3d82846ddc3c6772","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0fc6919138c54af33f98","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512106,"character_end":512124,"quote":"Finance \r\nAct,2009","quote_sha256":"b2894eea8be4c827bfebbf2a5b8d162fe171d26c7fda4c4210e632d9b56c074d","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511936,"character_end":512354,"quote":"ords “receipt of the contravention report”  and “ninety” substituted with the words \r\n“issuance of show cause notice”  and “sixty”, respectively and proviso inserted  by Finance \r\nAct,2009. \r\n39. Substituted by Finance Act, 2012 for the word s “[(1) Subject to sub -section (2), in cases \r\ninvolving confiscation of goods or imposition of penalty under this Act or the rules made \r\nthereunder, the jurisdiction and pow","quote_sha256":"87a987896df5430431408952aab9d36fdb7d33c9dd294cc6f7ec3c4bc6502b0c","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b12315dc62ada51e132c","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512132,"character_end":512164,"quote":"Substituted by Finance Act, 2012","quote_sha256":"e1e1bcdc9bd31c3a2e1a9eefff50c3e955d240d5fa4350353865573ee4575f29","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":511962,"character_end":512394,"quote":"avention report”  and “ninety” substituted with the words \r\n“issuance of show cause notice”  and “sixty”, respectively and proviso inserted  by Finance \r\nAct,2009. \r\n39. Substituted by Finance Act, 2012 for the word s “[(1) Subject to sub -section (2), in cases \r\ninvolving confiscation of goods or imposition of penalty under this Act or the rules made \r\nthereunder, the jurisdiction and powers of the Officers of Customs in terms ","quote_sha256":"cca835ad54c31609aff8436f8d8619aa8bc609e0b50038dc4bec498d09c0f9be","reader_fragment":"p-510530-512318-4d87a138266b7b87","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-510530-512318-4d87a138266b7b87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-08bc27dcc846b05cd2a2","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512691,"character_end":512707,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512521,"character_end":512937,"quote":"out limit. \r\n(ii) Deputy Collector not exceeding 16a[eight] hundred thousand rupees. \r\n(iii) Assistant Collector not exceeding 16b[three hundred]  thousand rupees. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n208 \r\n \r\n 40.   Substituted for the word “Collector” by Finance Act, 2012. \r\n 41. Inserted by Finance Act, 2012. \r\n 42. Inserted by Finance Act, 2013 \r\n 43. Substituted by Finance Act, 2014, At the time of substitution was ","quote_sha256":"5dfb4e63c10f714d86dba06c1282d23445a07dd7023da70aad55090ec52f77e4","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8a3c9fbf0c4c54115556","source":"pk-code-a55ea36c33f4c4c3","title":"Collector” by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512756,"character_end":512787,"quote":"Collector” by Finance Act, 2012","quote_sha256":"ebb5b7a17c21f76b6436d1f0267052d7066530bbfa2e79d4aad79ce4ff342e34","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512586,"character_end":513017,"quote":"ed thousand rupees. \r\n(iii) Assistant Collector not exceeding 16b[three hundred]  thousand rupees. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n208 \r\n \r\n 40.   Substituted for the word “Collector” by Finance Act, 2012. \r\n 41. Inserted by Finance Act, 2012. \r\n 42. Inserted by Finance Act, 2013 \r\n 43. Substituted by Finance Act, 2014, At the time of substitution was as under: \r\nno court other than the Special Judge having jurisdiction, shall try","quote_sha256":"efd37fc59f42ca0b9cc984e2045e8cc4b5e2d8058e6676971fac05bafd036e44","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-51a30e0b6fc739f15da3","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512796,"character_end":512825,"quote":"Inserted by Finance Act, 2012","quote_sha256":"4f6c30e58c56d112e2976f53391e3a69c9a3f46b5694d45bef1c03f71153893a","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512626,"character_end":513055,"quote":"llector not exceeding 16b[three hundred]  thousand rupees. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n208 \r\n \r\n 40.   Substituted for the word “Collector” by Finance Act, 2012. \r\n 41. Inserted by Finance Act, 2012. \r\n 42. Inserted by Finance Act, 2013 \r\n 43. Substituted by Finance Act, 2014, At the time of substitution was as under: \r\nno court other than the Special Judge having jurisdiction, shall try an offence punishable \r\nunder this Ac","quote_sha256":"9d2e97a5ee223324eb7ab6b0b9ecd59ebaf21a59cc67824edfbfde984bf9eb16","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6bcb6527a19a8cb09861","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512834,"character_end":512863,"quote":"Inserted by Finance Act, 2013","quote_sha256":"b9358748c29dba1b890d5e5a6cab375575843bb920e4d6757208a162e1024413","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512664,"character_end":513093,"quote":"d]  thousand rupees. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n208 \r\n \r\n 40.   Substituted for the word “Collector” by Finance Act, 2012. \r\n 41. Inserted by Finance Act, 2012. \r\n 42. Inserted by Finance Act, 2013 \r\n 43. Substituted by Finance Act, 2014, At the time of substitution was as under: \r\nno court other than the Special Judge having jurisdiction, shall try an offence punishable \r\nunder this Act \r\n44. 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Substituted for the word “Collector” by Finance Act, 2012. \r\n 41. Inserted by Finance Act, 2012. \r\n 42. Inserted by Finance Act, 2013 \r\n 43. Substituted by Finance Act, 2014, At the time of substitution was as under: \r\nno court other than the Special Judge having jurisdiction, shall try an offence punishable \r\nunder this Act \r\n44. Substituted  by Finance Act, 2018 \r\n45. 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Substituted  by Finance Act, 2018 \r\n45. Omitted by Finance Act, 2019, At the time the omission, the sub-clause was: \r\n \r\n(iv) Assistant Collector not exceeding five hundred \r\nthousand rupees \r\n 46. Substituted by Finance Act,2019. At the time of substitution the ","quote_sha256":"a34cc0047636ddc23f7a59fc513461e851faad9d5d15a6a3ed846747776e9f8f","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-54df4d4bacbc2e17e049","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":513103,"character_end":513131,"quote":"Omitted by Finance Act, 2019","quote_sha256":"05aa530c040c82d3a5624f182795274a98bc9b95f9b9eb8a98c867d77019c774","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":512933,"character_end":513361,"quote":"was as under: \r\nno court other than the Special Judge having jurisdiction, shall try an offence punishable \r\nunder this Act \r\n44. Substituted  by Finance Act, 2018 \r\n45. Omitted by Finance Act, 2019, At the time the omission, the sub-clause was: \r\n \r\n(iv) Assistant Collector not exceeding five hundred \r\nthousand rupees \r\n 46. Substituted by Finance Act,2019. At the time of substitution the words was “Fifty” \r\n 47. 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Omitted by Finance Act, 2019, At the time the omission, the sub-clause was: \r\n \r\n(iv) Assistant Collector not exceeding five hundred \r\nthousand rupees \r\n 46. Substituted by Finance Act,2019. At the time of substitution the words was “Fifty” \r\n 47. Substituted by Finance Ac, 2019. At the time of substitution the words was “one hundred and \r\ntwenty” \r\n 48. Inserted by Finance Act, 2019 \r\n 49. Inserted by Tax Laws (Ame","quote_sha256":"838a09be69a682e4dd29600dfa30622cae574a2881c3dd2823887a4d87313524","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-18d829ffc905c4c1757d","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":513460,"character_end":513489,"quote":"Inserted by Finance Act, 2019","quote_sha256":"766e7ee37765d234da91d06249ce5909e05f52cd42dadc8220ad9cfa8bae0da8","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":513290,"character_end":513719,"quote":"19. At the time of substitution the words was “Fifty” \r\n 47. Substituted by Finance Ac, 2019. At the time of substitution the words was “one hundred and \r\ntwenty” \r\n 48. Inserted by Finance Act, 2019 \r\n 49. Inserted by Tax Laws (Amendment) Act  (30th March) 2020 \r\n 50. Inserted by Finance Act, 2020 (June) \r\n 51. Inserted by Finance Act, 2021(June) \r\n 52. Inserted by Finance Act, 2022(June) \r\n 53. Inserted by Finance Act, 2023","quote_sha256":"d1dea18345782ee78bae9f234de50f6da802d9a51b98a1f47c5214b20e098f4c","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ef4320bbef496976997b","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":513560,"character_end":513589,"quote":"Inserted by Finance Act, 2020","quote_sha256":"48f2bd64db052cba2829e87f47693fce4af5021f6f2066accba94d881354cdf4","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":513390,"character_end":513819,"quote":" time of substitution the words was “one hundred and \r\ntwenty” \r\n 48. Inserted by Finance Act, 2019 \r\n 49. Inserted by Tax Laws (Amendment) Act  (30th March) 2020 \r\n 50. Inserted by Finance Act, 2020 (June) \r\n 51. Inserted by Finance Act, 2021(June) \r\n 52. Inserted by Finance Act, 2022(June) \r\n 53. Inserted by Finance Act, 2023(June)  \r\n 54. Inserted by Finance Act, 2025(June) \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n209 \r\n \r\n1CHAPTER","quote_sha256":"ddd2cb230236e7ff3ec73c187d34e710e1e1fec0606ad8d730490ca7e6fbefb4","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-01fdbdbbc867ee7b0658","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":513604,"character_end":513633,"quote":"Inserted by Finance Act, 2021","quote_sha256":"6d9ae191ed2419263ba75cf8e3baf5dfaf29c33a4484955c1eee24dcd47717c2","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":513434,"character_end":513863,"quote":"dred and \r\ntwenty” \r\n 48. Inserted by Finance Act, 2019 \r\n 49. Inserted by Tax Laws (Amendment) Act  (30th March) 2020 \r\n 50. Inserted by Finance Act, 2020 (June) \r\n 51. Inserted by Finance Act, 2021(June) \r\n 52. Inserted by Finance Act, 2022(June) \r\n 53. Inserted by Finance Act, 2023(June)  \r\n 54. Inserted by Finance Act, 2025(June) \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n209 \r\n \r\n1CHAPTER XIX \r\nAPPEALS AND REVISIONS \r\n2[193 Appeals","quote_sha256":"9614b51c80f9f047515f60aad3a200ebe5f7fc7cbf1ac62e854ca4afd49a90a5","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c95f6045abb30464c695","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":513647,"character_end":513676,"quote":"Inserted by Finance Act, 2022","quote_sha256":"dd927db6b4c0b22d9f4530e7a02f12d90e8323a732b203a8ed5fd0328067bd30","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":513477,"character_end":513906,"quote":"ce Act, 2019 \r\n 49. Inserted by Tax Laws (Amendment) Act  (30th March) 2020 \r\n 50. Inserted by Finance Act, 2020 (June) \r\n 51. Inserted by Finance Act, 2021(June) \r\n 52. Inserted by Finance Act, 2022(June) \r\n 53. Inserted by Finance Act, 2023(June)  \r\n 54. 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Inserted by Finance Act, 2020 (June) \r\n 51. Inserted by Finance Act, 2021(June) \r\n 52. Inserted by Finance Act, 2022(June) \r\n 53. Inserted by Finance Act, 2023(June)  \r\n 54. 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Inserted by Finance Act, 2021(June) \r\n 52. Inserted by Finance Act, 2022(June) \r\n 53. Inserted by Finance Act, 2023(June)  \r\n 54. 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Inserted by Finance Act, 2022(June) \r\n 53. Inserted by Finance Act, 2023(June)  \r\n 54. Inserted by Finance Act, 2025(June) \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n209 \r\n \r\n1CHAPTER XIX \r\nAPPEALS AND REVISIONS \r\n2[193 Appeals to Collector (Appeals). -  60[ (1) Any person including an officer of \r\nCustoms aggrieved by any decision or order passed under sections 33, 79, 80 69[,131]  \r\n6","quote_sha256":"fbb44bd47a21784628a0d1ddcc7b043fd3c2eb23746ad85abef5d87d88114d26","reader_fragment":"p-512318-514104-0508dd7f2cfc9250","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-512318-514104-0508dd7f2cfc9250","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-07eab7e89032f0b2f697","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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any period during which the hearing of an appeal is \r\nadjourned on account of a stay order or alternative dispute resolution proceedings or \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n210 \r\n \r\nthe time taken through adjournment by the petitioner not exceeding thirty days, shall \r\nbe excluded for the purpose of computation of aforesaid period.] \r\n Provided further that, where the Collector (Appeals) is of","quote_sha256":"df5db2c24505e63b48093087db02ad76e38d7fe7782e26810aa101eaf8d8c8c5","reader_fragment":"p-515890-517665-d4bcae21dc641dcb","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-515890-517665-d4bcae21dc641dcb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2cca4d83e5a4c364f746","source":"pk-code-a55ea36c33f4c4c3","title":"Act or the Federal Public Service Commission Ordinance, 1977","reason":"No unique full-title and year match in this 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obtaining a copy of such order, \r\nshall be excluded.       \r\n196I. Transfer of c","quote_sha256":"f0b05da80dde734a1cc1515a84db6606df222eea7ed0cc80d8b7a23090421a70","reader_fragment":"p-542391-544116-596f7a7aa1c7dc3f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-542391-544116-596f7a7aa1c7dc3f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2bd72d0304750beecc7f","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":545597,"character_end":545613,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-544116-545865-08f30b4e7380d534","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-544116-545865-08f30b4e7380d534","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":545427,"character_end":545843,"quote":"housand rupees, such proceeding or matter shall continue \r\nto be dealt with by the Federal Government as if the said section 196 \r\nhad not been substituted:        \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n222 \r\n \r\n  Provided further that the applicant or the other party may \r\n make a demand to the Appellate Tribunal that, before proceeding \r\n further with that proceeding or matter; he may be re-heard.     \r\n196J. Definitions","quote_sha256":"efd12741c8eb1f4c61909085fa40a69ac399fabadd5565878b561fe053719f39","reader_fragment":"p-544116-545865-08f30b4e7380d534","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-544116-545865-08f30b4e7380d534","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e404da104fccdc110d66","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":545935,"character_end":545951,"quote":"Finance Act,1989","quote_sha256":"cd3c26e394819338e97a62b82edb919ae52ec292d4f46db3ee2afda33315dbf6","reader_fragment":"p-545865-547594-484b8fef3c7727d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-545865-547594-484b8fef3c7727d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":545765,"character_end":546181,"quote":"er with that proceeding or matter; he may be re-heard.     \r\n196J. Definitions.- In this Chapter; \r\n (a) “Appointed day” means the date of the coming into force of \r\nthe Finance Act,1989; \r\n (b)  “High Court” means in relation to any province, the High \r\nCourt for the Province;             \r\n(d) “Chairman” means the Chairman of the Appellate Tribunal.] \r\n \r\nLEGAL REFERENCE \r\n1. Chapter XIX substituted by the Fina","quote_sha256":"eff893d349d5b4253be17742ad73443bf989147da89a5a58aeee416e304cf3f5","reader_fragment":"p-544116-545865-08f30b4e7380d534","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-544116-545865-08f30b4e7380d534","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2901ccf7c8494bbfdaff","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":546177,"character_end":546194,"quote":"Finance Act, 1989","quote_sha256":"b2c3727a6200d6dbd1818cfd7a14665719d67258d4c36a0eda959051099fd723","reader_fragment":"p-545865-547594-484b8fef3c7727d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-545865-547594-484b8fef3c7727d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":546007,"character_end":546424,"quote":", the High \r\nCourt for the Province;             \r\n(d) “Chairman” means the Chairman of the Appellate Tribunal.] \r\n \r\nLEGAL REFERENCE \r\n1. Chapter XIX substituted by the Finance Act, 1989 (V of 1989), S.5(6), page 107.  The \r\nprevious Chapter contained Sections 193, 194, 195 and 196.  At the time of substitution \r\nChapter XIX was as under:- \r\n “193. Appeal.- Any person aggrieved by any decision or order passed by ","quote_sha256":"54ee9d077d3c49e6e0f603508ef31a1e33cb4408c67495592dc48b5b1235420f","reader_fragment":"p-545865-547594-484b8fef3c7727d0","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-545865-547594-484b8fef3c7727d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-79aae7e17aca24ce4959","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":548499,"character_end":548515,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-547594-549385-853971f01480ba15","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-547594-549385-853971f01480ba15","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":548329,"character_end":548745,"quote":"ill cause undue hardship to the \r\nappellant, it may dispense with such deposit either unconditionally or subject to such \r\nconditions as it may deem fit to impose. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n223 \r\n \r\n195. Power of the Board to call for and examine records etc. - 1c(1) The Board or the \r\nCollector of Customs, within his jurisdiction may call for and examine the records of any \r\nproceedings under this Act for the","quote_sha256":"e892f5946ebce85b23cac470a993d7f01b8993b3783bcbc957b8fe0cc3dd0ac8","reader_fragment":"p-547594-549385-853971f01480ba15","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-547594-549385-853971f01480ba15","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e200af6ba66addd0f388","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":550486,"character_end":550510,"quote":"Finance  Ordinance, 1972","quote_sha256":"f66b294d36f0d94cbf733a0037dc66abc3e65a1aac07317d17a306b6d7d8b35b","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":550316,"character_end":550740,"quote":"son or through a counsel or \r\nother person duly authorised by him.” \r\n 1a. Substituted for the words “within three months of the date of such decision or \r\norder” by the Finance  Ordinance, 1972 (XXI of 1972). \r\n 1b.. Substituted for the words “Central Government” by the Finance Ordinance, 1972 \r\n(XXI of 1972), S.3, page 56 and Second Schedule, S.1, page 76. \r\n 1c. Substituted by the Finance Act, 1975 (L of 1975). At the","quote_sha256":"0859c51c11258572625eb56a6c4d1815a82573e0199c242a7b0895bf8be29784","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-34f7c411213aa832c9c7","source":"pk-code-a55ea36c33f4c4c3","title":"Central Government” by the Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":550561,"character_end":550611,"quote":"Central Government” by the Finance Ordinance, 1972","quote_sha256":"7b0ab8c8d4f66e220a7e3976c04259b0d6524bc3d157e809e9c631b0b110ed63","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":550391,"character_end":550841,"quote":"Substituted for the words “within three months of the date of such decision or \r\norder” by the Finance  Ordinance, 1972 (XXI of 1972). \r\n 1b.. Substituted for the words “Central Government” by the Finance Ordinance, 1972 \r\n(XXI of 1972), S.3, page 56 and Second Schedule, S.1, page 76. \r\n 1c. Substituted by the Finance Act, 1975 (L of 1975). At the time of substitution was as \r\nunder:- \r\n (i)  The Board may on its own motion call for an examine th","quote_sha256":"119b2c99b750918c97d190f1cb5a8e7c2121691879b26649d5333581b2b5db29","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-51d39867b5d1807d92fd","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":550684,"character_end":550720,"quote":"Substituted by the Finance Act, 1975","quote_sha256":"1d52056ccb757b105d782dea1a9bbac1fbe12d0da597955ba05cab01ae509a58","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":550514,"character_end":550950,"quote":"I of 1972). \r\n 1b.. Substituted for the words “Central Government” by the Finance Ordinance, 1972 \r\n(XXI of 1972), S.3, page 56 and Second Schedule, S.1, page 76. \r\n 1c. Substituted by the Finance Act, 1975 (L of 1975). At the time of substitution was as \r\nunder:- \r\n (i)  The Board may on its own motion call for an examine the records of any \r\nproceedings under this Act for the purpose of satisfying itself as to the legality or prop","quote_sha256":"69a88c8b037b0bc37a6f0746405521c7abe6e2942fb712a15575fe71d323546f","reader_fragment":"p-549385-551173-a42f965f876798ce","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-549385-551173-a42f965f876798ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f48b0978f0221fe03990","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":551820,"character_end":551837,"quote":"Finance Act, 1975","quote_sha256":"0e170a5f585b03dbde38e0ef45ad30524f813eb59326376f769056e02c758c55","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":551650,"character_end":552067,"quote":"reater value or \r\nenhancing any fine in lieu of confiscation  or imposing or enhancing any penalty or \r\nrequiring payment of any duty not levied or short-levied” by the  Finance Act, 1975. \r\n 1e. Substituted for the words “within four months of the date of such decision or order” \r\nby the Finance Ordinance,1972 (XXI of 1972)” \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n224 \r\n \r\n2. Section 193 was omitted by the Finance Ordinance","quote_sha256":"a6c1e9918486ccdcf4438055c3b8ab973dd3c7879bc3a2bcc43404802d473e24","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b165c4e72a0ebd8f2e50","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance,1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":551940,"character_end":551962,"quote":"Finance Ordinance,1972","quote_sha256":"58d002a867f79f05dceec890dd4c656118902d0be49caa65bcbd3d6ca09e1042","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":551770,"character_end":552192,"quote":"t of any duty not levied or short-levied” by the  Finance Act, 1975. \r\n 1e. Substituted for the words “within four months of the date of such decision or order” \r\nby the Finance Ordinance,1972 (XXI of 1972)” \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n224 \r\n \r\n2. Section 193 was omitted by the Finance Ordinance, 2000 (XI of 2000) and added by the \r\nFinance Ordinance, 2002 (XXVII of   2002), S.4(10), page 224.  At the time of omission","quote_sha256":"a73223100b49f46ec3882d87fc053714b511c47cdf48d3cd952c36108f232730","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8e724ffd0d7adf2bade4","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":551984,"character_end":552000,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":551814,"character_end":552230,"quote":" the  Finance Act, 1975. \r\n 1e. Substituted for the words “within four months of the date of such decision or order” \r\nby the Finance Ordinance,1972 (XXI of 1972)” \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n224 \r\n \r\n2. Section 193 was omitted by the Finance Ordinance, 2000 (XI of 2000) and added by the \r\nFinance Ordinance, 2002 (XXVII of   2002), S.4(10), page 224.  At the time of omission \r\nsection 193 was as under:- \r\n  “2a{","quote_sha256":"4715e0432b557d8d1fb9e276feeb67e200265ad1cc91194887d25ac07aea5c96","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf5ecb48359d45d6b18b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":552050,"character_end":552073,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":551880,"character_end":552303,"quote":"four months of the date of such decision or order” \r\nby the Finance Ordinance,1972 (XXI of 1972)” \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n224 \r\n \r\n2. Section 193 was omitted by the Finance Ordinance, 2000 (XI of 2000) and added by the \r\nFinance Ordinance, 2002 (XXVII of   2002), S.4(10), page 224.  At the time of omission \r\nsection 193 was as under:- \r\n  “2a{193. Appeals to Collector (Appeals).- (1) Any person aggrieved by any dec","quote_sha256":"111e9a3bc0fa754d017dee88d7a02aedfc43ca4bac6fef3cc00637963f08f5fa","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d40973da99286fb39a04","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":552106,"character_end":552129,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":551936,"character_end":552359,"quote":"the Finance Ordinance,1972 (XXI of 1972)” \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n224 \r\n \r\n2. Section 193 was omitted by the Finance Ordinance, 2000 (XI of 2000) and added by the \r\nFinance Ordinance, 2002 (XXVII of   2002), S.4(10), page 224.  At the time of omission \r\nsection 193 was as under:- \r\n  “2a{193. Appeals to Collector (Appeals).- (1) Any person aggrieved by any decision or \r\norder passed under this Act by an officer of ","quote_sha256":"966123f3144545d50a384c76da08971f7bd23667d1ebae3c525b9ef42a8eef1e","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7296da9ed8be0e2dbc74","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553109,"character_end":553145,"quote":"Substituted by the Finance Act, 1989","quote_sha256":"3f3a1b575a621905e82e0aba31ec8e33d13b996120f5971677f69faa122e3f7b","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":552939,"character_end":553375,"quote":"es made in this behalf.] \r\n 2c[ (3) An appeal made under this Act shall be accompanied by a fee of one thousand \r\nrupees to be paid in the manner prescribed.]” \r\n \r\n 2a. Substituted by the Finance Act, 1989, S \r\n 2b. Inserted by the Finance Act, 1995 (I of 1995), S. \r\n 2c. Added by the Finance Act, 1989  \r\n \r\n3. Substituted by Finance Act, 2005 \r\n4. Substituted for the word and figure “section 179 of this Act by an officer of Custom","quote_sha256":"83760bd7bcba6e43b9ea96b510cd85ebe52e902581781f27f02494417a4331ac","reader_fragment":"p-551173-552966-02f102fe1a22aca4","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-551173-552966-02f102fe1a22aca4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-430413267a7fef723fd4","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1995","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553156,"character_end":553189,"quote":"Inserted by the Finance Act, 1995","quote_sha256":"72d39a77057f696d51c74a54ea5094edbbb68836d7c144abfc2a568cd02fed0d","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":552986,"character_end":553419,"quote":"ade under this Act shall be accompanied by a fee of one thousand \r\nrupees to be paid in the manner prescribed.]” \r\n \r\n 2a. Substituted by the Finance Act, 1989, S \r\n 2b. Inserted by the Finance Act, 1995 (I of 1995), S. \r\n 2c. Added by the Finance Act, 1989  \r\n \r\n3. Substituted by Finance Act, 2005 \r\n4. Substituted for the word and figure “section 179 of this Act by an officer of Customs” by the \r\nFinance Act, 2006. \r\n5. Omitted ","quote_sha256":"9ccb65a4193ada1ebad18a1e5dc21c28890a5e766b7dcb5f6551d773333fdf49","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2e72b0a4b07f0cdecb66","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553213,"character_end":553243,"quote":"Added by the Finance Act, 1989","quote_sha256":"eeb2364d71e01e5553b58af8651b5efc96ffb382f74e2356863201d50fffb5d9","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553043,"character_end":553473,"quote":"housand \r\nrupees to be paid in the manner prescribed.]” \r\n \r\n 2a. Substituted by the Finance Act, 1989, S \r\n 2b. Inserted by the Finance Act, 1995 (I of 1995), S. \r\n 2c. Added by the Finance Act, 1989  \r\n \r\n3. Substituted by Finance Act, 2005 \r\n4. Substituted for the word and figure “section 179 of this Act by an officer of Customs” by the \r\nFinance Act, 2006. \r\n5. Omitted Finance Act, 2005.. \r\n5a. Omitted by the Finance Ordin","quote_sha256":"062e9418c4c9236dc5a8f48f79720a938f52712c58239e6534b34c82d6e09a10","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7a4849a7b408d2df4d14","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553253,"character_end":553285,"quote":"Substituted by Finance Act, 2005","quote_sha256":"fbc45a3eb4a10daae27ec49c260f8540e927230024dd29461d312e401eb783a3","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553083,"character_end":553515,"quote":"r prescribed.]” \r\n \r\n 2a. Substituted by the Finance Act, 1989, S \r\n 2b. Inserted by the Finance Act, 1995 (I of 1995), S. \r\n 2c. Added by the Finance Act, 1989  \r\n \r\n3. Substituted by Finance Act, 2005 \r\n4. Substituted for the word and figure “section 179 of this Act by an officer of Customs” by the \r\nFinance Act, 2006. \r\n5. Omitted Finance Act, 2005.. \r\n5a. 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Added by the Finance Act, 1989  \r\n \r\n3. Substituted by Finance Act, 2005 \r\n4. Substituted for the word and figure “section 179 of this Act by an officer of Customs” by the \r\nFinance Act, 2006. \r\n5. Omitted Finance Act, 2005.. \r\n5a. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(8), page 202, at the time of \r\nomission section 193-A was as under and added by the Finance Ordinance, 2002 (XXVII of \r\n2002): \r\n “","quote_sha256":"6a38b332bee6764a54731da604cb09399ef112d3f2f3945e005f39b7a8cab31d","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-02eb57ebaf728789b8d1","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553411,"character_end":553436,"quote":"Omitted Finance Act, 2005","quote_sha256":"450562a5f2935b03090f843bae3ef6290b9c550cc80c82d92afc7a017eb3cd15","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553241,"character_end":553666,"quote":"89  \r\n \r\n3. Substituted by Finance Act, 2005 \r\n4. Substituted for the word and figure “section 179 of this Act by an officer of Customs” by the \r\nFinance Act, 2006. \r\n5. Omitted Finance Act, 2005.. \r\n5a. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(8), page 202, at the time of \r\nomission section 193-A was as under and added by the Finance Ordinance, 2002 (XXVII of \r\n2002): \r\n “193-A. Procedure in appeal.- (1)","quote_sha256":"9c95125a2a881ebb70c27d0ec133c1eebee25b428dbdc14aa7a962de63a1390a","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-37a251c7ac24fa2aec82","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553445,"character_end":553483,"quote":"Omitted by the Finance Ordinance, 2000","quote_sha256":"3b1230ae3092e4398daaeb8f852ee73b2639b06633fad1272460bd5945b6ea6e","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553275,"character_end":553713,"quote":" Act, 2005 \r\n4. Substituted for the word and figure “section 179 of this Act by an officer of Customs” by the \r\nFinance Act, 2006. \r\n5. Omitted Finance Act, 2005.. \r\n5a. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(8), page 202, at the time of \r\nomission section 193-A was as under and added by the Finance Ordinance, 2002 (XXVII of \r\n2002): \r\n “193-A. Procedure in appeal.- (1) The Collector (Appeals) shall give an opportun","quote_sha256":"d9013caeb771c6f8fbbb3a97744826dd03218f72447a20811783eb95224959fe","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d89b0cae09151e348146","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553587,"character_end":553610,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":553417,"character_end":553840,"quote":"d Finance Act, 2005.. \r\n5a. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(8), page 202, at the time of \r\nomission section 193-A was as under and added by the Finance Ordinance, 2002 (XXVII of \r\n2002): \r\n “193-A. Procedure in appeal.- (1) The Collector (Appeals) shall give an opportunity \r\nto the appellant to be heared if he so desires. \r\n  (2) The Collector (Appeals) may, at the hearing of an appeal, allow t","quote_sha256":"ee6129813b3e908954003df722aec31ae64c7e0e59fe85eb3d272326fb766c20","reader_fragment":"p-552966-554762-5ac8ea957b295eae","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-552966-554762-5ac8ea957b295eae","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-59bcd7bc3f0d70c758f1","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":555044,"character_end":555060,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-554762-556496-91e49d2ad5e37b77","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-554762-556496-91e49d2ad5e37b77","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":554874,"character_end":555290,"quote":"has been short -levied or erroneously refunded, no order requiring the \r\nappellant to pay any duty not levied, short levied or erroneously refunded shall be passed \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n225 \r\n \r\nunless the appellant is given notice within the time limit specified in section 32 to show cause \r\nagainst the proposed order. \r\n  (4) The order of the Collector (Appeals) disposing of the appeal shall be in \r\nwrit","quote_sha256":"0875a62764c4f03111ade8bf865261ce04a32e685a53b2ec5e4f9314735765c4","reader_fragment":"p-554762-556496-91e49d2ad5e37b77","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-554762-556496-91e49d2ad5e37b77","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-07b4eba569046d8a6dff","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":555589,"character_end":555625,"quote":"Substituted by the Finance Act, 2007","quote_sha256":"27027f51379a6cb140b1d0037d7a9d2b4d8143155e13c08ede5773594e2f0008","reader_fragment":"p-554762-556496-91e49d2ad5e37b77","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-554762-556496-91e49d2ad5e37b77","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":555419,"character_end":555855,"quote":"l of the appeal, the Collector (Appeals) shall communicate the \r\norder passed by him to the appellant, the adjudicating authority and the Collector of \r\nCustoms.] \r\n 5b. Substituted by the Finance Act, 2007. Before substitution it was as under:- \r\n  “(3) The Collector (Appeals) may, after making such further inquiry as may be \r\nnecessary, pass such order as he thinks fit, confirming, modifying or annulling the decision or \r\norder ap","quote_sha256":"786f4ec6fbd438ab100dfcc3392c08100bf219dcc6b5907606ff89534d0bb62c","reader_fragment":"p-554762-556496-91e49d2ad5e37b77","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-554762-556496-91e49d2ad5e37b77","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2a431c765d16fe140c64","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":556369,"character_end":556405,"quote":"Substituted by the Finance Act, 1989","quote_sha256":"3f3a1b575a621905e82e0aba31ec8e33d13b996120f5971677f69faa122e3f7b","reader_fragment":"p-554762-556496-91e49d2ad5e37b77","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-554762-556496-91e49d2ad5e37b77","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":556199,"character_end":556635,"quote":" or reducing the amount of refund shall not be passed \r\nunless the appellant has been given a reasonable opportunity of showing cause against the \r\nproposed order:”  \r\n6 Substituted by the Finance Act, 1989 (V of 1989), S.5(6), page 108. At the time of substitution \r\nsection 194 was as under:- \r\n “194. Deposit, pending appeal, of duty demanded or penalty levied. - (1) Any \r\nperson desirous of appealing under section 193 against any ","quote_sha256":"e42c794aa47ad5a6af182ba11a0a45713d30febf802c158059a40af3c0472696","reader_fragment":"p-554762-556496-91e49d2ad5e37b77","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-554762-556496-91e49d2ad5e37b77","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-82b6468c625becc14ad8","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":557814,"character_end":557850,"quote":"Substituted by the Finance Act, 1999","quote_sha256":"bcb741a0a8e0d0c781e21922669fa8de27b3cc86119e315b51e3edd6473e13f1","reader_fragment":"p-556496-558273-1f9a36b63818e247","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-556496-558273-1f9a36b63818e247","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":557644,"character_end":558080,"quote":" any portion of the aforesaid duty \r\nor penalty was not leviable, the appropriate officer shall return to the appellant such amount \r\nor portion as the case may be. \r\n7. Substituted by the Finance Act, 1999 (IV of 1999), S.5(10)(11)(a), page 769.  At the time of \r\nsubstitution sub-section (2) was as under:-    “(2) A \r\njudicial member shall be a person who is a Judge of a High Court who has for a period of not \r\nless than five years","quote_sha256":"4a99c687732fb98125cea2c91316605082fff7e817a9efb35256049fb81e7698","reader_fragment":"p-556496-558273-1f9a36b63818e247","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-556496-558273-1f9a36b63818e247","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1a0e0ca6e8101380a24d","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558278,"character_end":558314,"quote":"Substituted by the Finance Act, 2007","quote_sha256":"27027f51379a6cb140b1d0037d7a9d2b4d8143155e13c08ede5773594e2f0008","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558108,"character_end":558544,"quote":"istrict Judge and is qualified to be a Judge of a \r\nHigh Court or who is or has been an Advocate of a High Court and is qualified to be a Judge \r\nof High Court.”. \r\n 7a. Substituted by the Finance Act, 2007. Before substitution it was as under:- \r\n “(3) A technical member shall be an officer of Customs and Excise Group equivalent in \r\nrank to that of a Member, Central Board of Revenue.”  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n226 \r\n \r\n8. Prov","quote_sha256":"9816359e53d5890f85badc1aa6e48bded3683bb89961008cf0720d7b9732a380","reader_fragment":"p-556496-558273-1f9a36b63818e247","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-556496-558273-1f9a36b63818e247","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee7dd99b362ad7146f74","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558505,"character_end":558521,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558335,"character_end":558751,"quote":" it was as under:- \r\n “(3) A technical member shall be an officer of Customs and Excise Group equivalent in \r\nrank to that of a Member, Central Board of Revenue.”  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n226 \r\n \r\n8. Proviso omitted by the Finance Act, 1999 (IV of 1999), S.5(10(11)(b), page 769. At the time \r\nof omission this proviso was as under:-      \r\n        “Provided \r\nthat where a Judge of High Court is appointed as t","quote_sha256":"9d4c568df0aec1853158d14fda761891b1664828dee9201eaa6890ecbb6d1bb2","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d13ca64c11ef9eb4b17b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558563,"character_end":558580,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558393,"character_end":558810,"quote":"officer of Customs and Excise Group equivalent in \r\nrank to that of a Member, Central Board of Revenue.”  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n226 \r\n \r\n8. Proviso omitted by the Finance Act, 1999 (IV of 1999), S.5(10(11)(b), page 769. At the time \r\nof omission this proviso was as under:-      \r\n        “Provided \r\nthat where a Judge of High Court is appointed as the Chairman of the Appellate Tribunal  his \r\nterm and condi","quote_sha256":"a7ab7a0996642fe2c98f55eaef6beb2bab92766d19601f1e079ee814ba2a18ff","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5e2bd21c5643b96cf32b","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558881,"character_end":558911,"quote":"Added by the Finance Act, 1989","quote_sha256":"eeb2364d71e01e5553b58af8651b5efc96ffb382f74e2356863201d50fffb5d9","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558711,"character_end":559141,"quote":" a Judge of High Court is appointed as the Chairman of the Appellate Tribunal  his \r\nterm and conditions shall be the same as those of a Judge of the High court.”.  \r\n9. Added by the Finance Act, 1989 (V of 1989), S.5(6), page 107. \r\n10. Inserted by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(a)(I), page 202. \r\n11. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(8)(a)(I), page 307.  At the \r\ntime of substit","quote_sha256":"e629bd240e23b54b7ba939dbe00693b290e42ca7ddb3224d5e05540f30a06473","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-07ce4777645bc0e80e78","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558949,"character_end":558988,"quote":"Inserted by the Finance Ordinance, 2000","quote_sha256":"6090160d29dffba34ff7f85253524f9e8f369b1385d524d5d1c7d36e6f4ec878","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":558779,"character_end":559218,"quote":" Tribunal  his \r\nterm and conditions shall be the same as those of a Judge of the High court.”.  \r\n9. Added by the Finance Act, 1989 (V of 1989), S.5(6), page 107. \r\n10. Inserted by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(a)(I), page 202. \r\n11. Substituted by the Finance Ordinance, 2001 (XXV of 2001), S.4(8)(a)(I), page 307.  At the \r\ntime of substitution this was as under:- \r\n “(a) a decision or order passed by the 11a[an of","quote_sha256":"9cf0141b4b539b01b84e4415f7c0f8c0dfc7128b2e901601891c82770d6f4faf","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-05b5e4e9feaf46fc5b24","source":"pk-code-a55ea36c33f4c4c3","title":"Collector of Customs” by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559308,"character_end":559362,"quote":"Collector of Customs” by the Finance Ordinance, \r\n2000","quote_sha256":"05ae3d94f4230fe10b6c0487092bc1f3bef6c53320f860362303ce6e08e5d366","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559138,"character_end":559592,"quote":"titution this was as under:- \r\n “(a) a decision or order passed by the 11a[an officer of customs] as an adjudicating \r\nauthority]” \r\n 11a. Substituted for the words “the Collector of Customs” by the Finance Ordinance, \r\n2000 (XXI of 2000),S.4(9)(a)(ii), page 202.  \r\n \r\n12. Inserted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(a)(I), page 226.   \r\n13. Omitted by the Finance Ordinance, 2000(XXV of 2000), S.4(9)(a)(iii) at the time of mission","quote_sha256":"666c24da2632333e3877565ff7f65be6c72560ef6d85232860f5696a23f3ca56","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f4c1d8e2493a86fef2f9","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559412,"character_end":559451,"quote":"Inserted by the Finance Ordinance, 2002","quote_sha256":"e389d11144f8ddaa25a8b46ed88054286d9c0f57c856e9ef1538ac500a598482","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559242,"character_end":559681,"quote":"adjudicating \r\nauthority]” \r\n 11a. Substituted for the words “the Collector of Customs” by the Finance Ordinance, \r\n2000 (XXI of 2000),S.4(9)(a)(ii), page 202.  \r\n \r\n12. Inserted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(a)(I), page 226.   \r\n13. Omitted by the Finance Ordinance, 2000(XXV of 2000), S.4(9)(a)(iii) at the time of mission  \r\nthis was a under:-   \r\n  “(b) an order passed by the Collector (Appeals) under sectio","quote_sha256":"85e54ba04846ccdb4ee3ca33adf91bd3fcd80d56f94fd64a8e52316608325f8e","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d02165694b8c73b4fe9a","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559502,"character_end":559540,"quote":"Omitted by the Finance Ordinance, 2000","quote_sha256":"3b1230ae3092e4398daaeb8f852ee73b2639b06633fad1272460bd5945b6ea6e","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559332,"character_end":559770,"quote":" the Finance Ordinance, \r\n2000 (XXI of 2000),S.4(9)(a)(ii), page 202.  \r\n \r\n12. Inserted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(a)(I), page 226.   \r\n13. Omitted by the Finance Ordinance, 2000(XXV of 2000), S.4(9)(a)(iii) at the time of mission  \r\nthis was a under:-   \r\n  “(b) an order passed by the Collector (Appeals) under section 193;”. \r\n \r\n14. Omitted the comma and words “,as it stood immediately before the appoin","quote_sha256":"83aa7cd4544c5e158965badb4214215ec3fc51e55d5c0f19e38229fcc2dc72a5","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-686fefbe5904dc241994","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1995","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559788,"character_end":559805,"quote":"Finance Act, 1995","quote_sha256":"01cdb6954b6c5e80d0d9d6c63db982ad0cc8514171d77b6a92117e71f73c356a","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559618,"character_end":560035,"quote":"\n  “(b) an order passed by the Collector (Appeals) under section 193;”. \r\n \r\n14. Omitted the comma and words “,as it stood immediately before the appointed day” by the \r\nFinance Act, 1995 (I of 1995), S.6(2)(I), page 511. \r\n15. The first proviso omitted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(a)(ii), \r\npage 226. At the time of omission this proviso was as under:- \r\n “Provided that no appeal shall l","quote_sha256":"e97cbc83b6cbce969df78b7568f0ac2f0b6868c85803bb127a240a54049ee277","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0ebb39e3584e05642509","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559879,"character_end":559902,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":559709,"character_end":560132,"quote":"e comma and words “,as it stood immediately before the appointed day” by the \r\nFinance Act, 1995 (I of 1995), S.6(2)(I), page 511. \r\n15. The first proviso omitted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(a)(ii), \r\npage 226. At the time of omission this proviso was as under:- \r\n “Provided that no appeal shall lie to the Appellate Tribunal, and the Appellate Tribunal shall \r\nnot have jurisdiction  to decide","quote_sha256":"9a88a23edd91626903c818f18f14638d2ded1b8c98db2e404504495b345d9006","reader_fragment":"p-558273-560002-670af2ee814c6f37","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-558273-560002-670af2ee814c6f37","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-15ba2231987862fafa0f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":560814,"character_end":560837,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":560644,"character_end":561067,"quote":"ustoms-duty under clause (c) of section 21; \r\n(d) payment of drawback as provided in Chapter VI, and the rules made thereunder :” \r\n16. The word “further” omitted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(iii), \r\npage 226. \r\n17. Substituted for the word “ten” by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(a)(iv), \r\npage 202. \r\n18. Substituted by the Finance Act, 2007. Before substitution it was as un","quote_sha256":"04ce468a655baeb1b9a1ba748875cb30ad08cc804e84ceabb9774140b9abcb73","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a28b612bab4ca830f681","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":560925,"character_end":560948,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":560755,"character_end":561178,"quote":"made thereunder :” \r\n16. The word “further” omitted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(iii), \r\npage 226. \r\n17. Substituted for the word “ten” by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(a)(iv), \r\npage 202. \r\n18. Substituted by the Finance Act, 2007. Before substitution it was as under:-  \r\n \r\n 18a[(2) The Board or the Collector of Customs may, if it or, as the case may be, he is of the \r\nop","quote_sha256":"a286e4db83e606068921349f9971a62235d7aabc8494c30bd902f691cf5a28b2","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b50db2f5a4787887f7e4","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":560997,"character_end":561033,"quote":"Substituted by the Finance Act, 2007","quote_sha256":"27027f51379a6cb140b1d0037d7a9d2b4d8143155e13c08ede5773594e2f0008","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":560827,"character_end":561263,"quote":"ance, 2002 (XXVII of 2002), S.4(11)(iii), \r\npage 226. \r\n17. Substituted for the word “ten” by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(a)(iv), \r\npage 202. \r\n18. Substituted by the Finance Act, 2007. Before substitution it was as under:-  \r\n \r\n 18a[(2) The Board or the Collector of Customs may, if it or, as the case may be, he is of the \r\nopinion that an order passed by the Collector (Appeals) under section 193 is not legal ","quote_sha256":"723a2c14d2f1fa45046ab5b23b519c72064094671d0ae84e51cb09fe46f9e83c","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-47abe6de9ef43d3ec58f","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":561423,"character_end":561461,"quote":"Omitted by the Finance Ordinance, 2000","quote_sha256":"3b1230ae3092e4398daaeb8f852ee73b2639b06633fad1272460bd5945b6ea6e","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":561253,"character_end":561691,"quote":"not legal or \r\nproper, direct the appropriate officer to appeal on its or, as the case may be, his behalf to the \r\nAppellate Tribunal against such order.]        \r\n 18a. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(b), page 203 and \r\nadded by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(b), page 226. At the time of \r\nomission this sub-section was as under:- \r\n “(2) The Board or the Collector of Customs may, if ","quote_sha256":"c161cb0fd32e19c73f121ebacd6c31d051a76f0e8cc66fa4637ec2099c386b97","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e0cad22146301798cd8d","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":561516,"character_end":561539,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":561346,"character_end":561769,"quote":", his behalf to the \r\nAppellate Tribunal against such order.]        \r\n 18a. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(b), page 203 and \r\nadded by the Finance Ordinance, 2002 (XXVII of 2002), S.4(11)(b), page 226. At the time of \r\nomission this sub-section was as under:- \r\n “(2) The Board or the Collector of Customs may, if it or, as the case may be, he is of the \r\nopinion that an order passed by the ","quote_sha256":"bcd4fdbb35a3afa16a6892f38dfa5a0cb57b01c56a2adafb92b26b127dec1b85","reader_fragment":"p-560002-561733-1a4e1d7d97915931","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-560002-561733-1a4e1d7d97915931","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e27f078f5bba285087ad","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562068,"character_end":562091,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":561898,"character_end":562321,"quote":"ay be, his behalf to the \r\nAppellate Tribunal against such order.”. \r\n \r\n19. The words brackets and figure “an appeal referred to in sub-section (2) or” omitted by the \r\nFinance Ordinance, 2000 (XXI of 2000), S. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n227 \r\n \r\n20. Substituted for the word “20a[seven hundred fifty]” by the Finance Ordinance, 2002 (XXVII \r\nof 2002), S.4(11)(c), page 226. \r\n 20a. Substituted for the words “two hundre","quote_sha256":"6e4fba8e9d73ca957363dab98b50ce5704f7f1cea8f2c9322a5953ee108a66ac","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3f56720bd210f2e63fa0","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562116,"character_end":562132,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":561946,"character_end":562362,"quote":"ainst such order.”. \r\n \r\n19. The words brackets and figure “an appeal referred to in sub-section (2) or” omitted by the \r\nFinance Ordinance, 2000 (XXI of 2000), S. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n227 \r\n \r\n20. Substituted for the word “20a[seven hundred fifty]” by the Finance Ordinance, 2002 (XXVII \r\nof 2002), S.4(11)(c), page 226. \r\n 20a. Substituted for the words “two hundred” by the Finance Ordinance, 2001 (XXV of","quote_sha256":"23d96affbb8a9a3fe320fa0ae743f10642314d534d6b9898edd6f470eeaf5bb9","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-18afda93ab8e681d0cc6","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562211,"character_end":562234,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562041,"character_end":562464,"quote":"n (2) or” omitted by the \r\nFinance Ordinance, 2000 (XXI of 2000), S. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n227 \r\n \r\n20. Substituted for the word “20a[seven hundred fifty]” by the Finance Ordinance, 2002 (XXVII \r\nof 2002), S.4(11)(c), page 226. \r\n 20a. Substituted for the words “two hundred” by the Finance Ordinance, 2001 (XXV of \r\n 2001), S.4(8)(b), page 307. \r\n21. Added by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(d), p","quote_sha256":"d76766833ca9414a7e9daa64035e4269b0c062967bed7b3cff65858b4202aab2","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5b4f5fa07c9884c305c0","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562400,"character_end":562436,"quote":"Added by the Finance Ordinance, 2000","quote_sha256":"ea0c957729d73746c82f92bc1adf5f444c1e84dd4e9e33d66ecf5b27aa3ff68f","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562230,"character_end":562666,"quote":"2002 (XXVII \r\nof 2002), S.4(11)(c), page 226. \r\n 20a. Substituted for the words “two hundred” by the Finance Ordinance, 2001 (XXV of \r\n 2001), S.4(8)(b), page 307. \r\n21. Added by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(d), page 203. \r\n21a. Added by the Finance Act, 2007. \r\n21b. Substituted by the Finance Act, 2007.Before substitution it was as under:- \r\n“(1)   The Appellate Tribunal may, after giving the parties to the app","quote_sha256":"5e7d99f025af9919a831ac5e858823ef53749d585ec033531da36997a1afa236","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aea37292e7efba32a353","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562480,"character_end":562510,"quote":"Added by the Finance Act, 2007","quote_sha256":"844de868586bfd1f7e0951914dc7bd6f56967559d10dfb00225321799c21b508","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562310,"character_end":562740,"quote":"“two hundred” by the Finance Ordinance, 2001 (XXV of \r\n 2001), S.4(8)(b), page 307. \r\n21. Added by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(d), page 203. \r\n21a. Added by the Finance Act, 2007. \r\n21b. Substituted by the Finance Act, 2007.Before substitution it was as under:- \r\n“(1)   The Appellate Tribunal may, after giving the parties to the appeal an opportunity of \r\nbeing heard, pass such orders thereon as it thinks","quote_sha256":"c87d66a6934f1068b1590d67aa59fb02c93acfde105f55efcb820776a35db96e","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c4ac3ca49511ef27b185","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562519,"character_end":562555,"quote":"Substituted by the Finance Act, 2007","quote_sha256":"27027f51379a6cb140b1d0037d7a9d2b4d8143155e13c08ede5773594e2f0008","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":562349,"character_end":562785,"quote":" 2001 (XXV of \r\n 2001), S.4(8)(b), page 307. \r\n21. Added by the Finance Ordinance, 2000 (XXI of 2000), S.4(9)(d), page 203. \r\n21a. Added by the Finance Act, 2007. \r\n21b. Substituted by the Finance Act, 2007.Before substitution it was as under:- \r\n“(1)   The Appellate Tribunal may, after giving the parties to the appeal an opportunity of \r\nbeing heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the ","quote_sha256":"ba75ba217243c48d56c696314572446eebe0b70e7b096ae632508661fed84355","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eb11eec7142fa79af3a3","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":563490,"character_end":563513,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":563320,"character_end":563743,"quote":"t in any case exceed ninety days.]”                     \r\n21c. For the word “three” the word “one” was substituted by the FA,2007. \r\n22. Substituted for full stop by the Finance Ordinance, 2000 (XXI of 2000), S.4(10)(I), page 203. \r\n23. Inserted  by the Finance Ordinance, 2000 (XXI of 2000), S.4(10(I), page 203. \r\n24. Substituted for the words “Collector of Customs” by the Finance Ordinance, 2000 (XXI of \r\n2000), S.4(10","quote_sha256":"eb219dace457dfc7600afab4e83619e703bcf7a884aae972d1348af8d049ca04","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aa51cea4a32ce0b5072f","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":563557,"character_end":563597,"quote":"Inserted  by the Finance Ordinance, 2000","quote_sha256":"077210e398160bd3d81038a3d31296db9ebe60fde75caf7fada49604fc4127ea","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":563387,"character_end":563827,"quote":"the word “three” the word “one” was substituted by the FA,2007. \r\n22. Substituted for full stop by the Finance Ordinance, 2000 (XXI of 2000), S.4(10)(I), page 203. \r\n23. Inserted  by the Finance Ordinance, 2000 (XXI of 2000), S.4(10(I), page 203. \r\n24. Substituted for the words “Collector of Customs” by the Finance Ordinance, 2000 (XXI of \r\n2000), S.4(10)(ii), page 203. \r\n25. Substituted for the words and figures “section 196 and 19G” b","quote_sha256":"dc80e1b7cd4d051d1421ff81cedb0726135079195ae4f812fdbff4ed680f1822","reader_fragment":"p-561733-563453-a0f767cd220d4a50","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-561733-563453-a0f767cd220d4a50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-94afb1fbe4ef34a4bc37","source":"pk-code-a55ea36c33f4c4c3","title":"Collector of Customs” by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":563667,"character_end":563719,"quote":"Collector of Customs” by the Finance Ordinance, 2000","quote_sha256":"a7252b417f5e5c6653bb423dfd52f2dc7056162c0276d51fe95617e82ce52359","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":563497,"character_end":563949,"quote":" Ordinance, 2000 (XXI of 2000), S.4(10)(I), page 203. \r\n23. Inserted  by the Finance Ordinance, 2000 (XXI of 2000), S.4(10(I), page 203. \r\n24. Substituted for the words “Collector of Customs” by the Finance Ordinance, 2000 (XXI of \r\n2000), S.4(10)(ii), page 203. \r\n25. Substituted for the words and figures “section 196 and 19G” by the Finance Act, 1997. \r\n25a  For the words “ relating, among other things, to the determination of any question having ","quote_sha256":"a9db3f3b0fb62c9a11491b72e3fdddc762ecb1c0952a692909f74d85fcfae716","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-57c6406cfd2406dc5a94","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":563833,"character_end":563850,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":563663,"character_end":564080,"quote":"ds “Collector of Customs” by the Finance Ordinance, 2000 (XXI of \r\n2000), S.4(10)(ii), page 203. \r\n25. Substituted for the words and figures “section 196 and 19G” by the Finance Act, 1997. \r\n25a  For the words “ relating, among other things, to the determination of any question having a \r\nrelation to the rate of duty of customs or to the value of goods for purposes of assessment,”  \r\nthe words “deciding a case inv","quote_sha256":"cd3e789e353c6ceca1e28540a6b375a0ccf2178d629a2ad41a39ece0e2b03ed8","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-360c5185c6f47e90dc00","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":564171,"character_end":564188,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":564001,"character_end":564418,"quote":"e value of goods for purposes of assessment,”  \r\nthe words “deciding a case involving duty, tax, penalty or fine exceeding five million rupees” \r\nwere substituted by the Finance Act, 2007.  \r\n26. Substituted for the full stop by the Tax Laws (Amendment) Ordinance, 2001 (XIII of 2001). \r\n27. Added by Tax Laws (Amendment) Ordinance, 2001 (XIII of 2001). \r\n28. Inserted by the Tax Laws (Amendment) Ordinance, 2001 (XII","quote_sha256":"7ddc666061d78212c86fcc71d52098e9b8c5fb8a4275f8e42fba6baa4de4e722","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-45d60c6c8a5bb52f487b","source":"pk-code-a55ea36c33f4c4c3","title":"Act or the Central Excises Act, 1944","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":564675,"character_end":564711,"quote":"Act or the Central Excises Act, 1944","quote_sha256":"75ad41a5b7f81d81923ecd61588cc97b42737714e369fc0c1699d0c53fe94f5e","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":564505,"character_end":564941,"quote":" For the purposes of this sub -section, the expression “cases” means the \r\nmatters involving decisions other than decisions in relation to a question of law under this \r\nAct or the Central Excises Act, 1944 (I of 1944) or as the case may be, the Sales Tax Act, \r\n1990.]” \r\n28b. Omitted  by the FA, 2007.At the time of omission it was as under :- \r\n(b)in any disputed case, other than a case where the  determination of any question \r\nha","quote_sha256":"2e915040d86ffd86bbdd4b830ecce252391e7fc267b0e4f6b61f0351ac82aca7","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f305e2d7e533614dc242","source":"pk-code-a55ea36c33f4c4c3","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":564751,"character_end":564772,"quote":"Sales Tax Act, \r\n1990","quote_sha256":"2005446d67312635ee24babed913751dd654108eb2286823ee10b8ed5acb54cd","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":564581,"character_end":565002,"quote":"atters involving decisions other than decisions in relation to a question of law under this \r\nAct or the Central Excises Act, 1944 (I of 1944) or as the case may be, the Sales Tax Act, \r\n1990.]” \r\n28b. Omitted  by the FA, 2007.At the time of omission it was as under :- \r\n(b)in any disputed case, other than a case where the  determination of any question \r\nhaving a relation to the rate of duty of customs or to the valu","quote_sha256":"41461f05c1b540646fa934e1d14818edf6adc304339e89f1f6c354a395a33184","reader_fragment":"p-563453-565239-6b9b97b7a7c8b51a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-563453-565239-6b9b97b7a7c8b51a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-49bb4caab5593d96a686","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":565415,"character_end":565432,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":565245,"character_end":565662,"quote":"he amount of fine or penalty involved does not exceed 29&29a[fifteen hundred \r\nthousand rupees].” \r\n \r\n29. Substituted for the words “one hundred thousand rupees” by the Finance Act, 2003 (I of \r\n2003), S.5(33), page 40.  \r\n29a. Substituted for the word “five” by the Finance Act, 2006. \r\n30. Substituted by the Finance Act, 1995 (I of 1995), S.6(3), page 511.  At the time of substitution \r\nsection 195 was as under:","quote_sha256":"b62f904c607655443a12dc8bb527500dd42c52d3d3dce4a7774aae08f45e6b64","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e9feca73a884d0170295","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":565513,"character_end":565530,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":565343,"character_end":565760,"quote":"\r\n \r\n29. Substituted for the words “one hundred thousand rupees” by the Finance Act, 2003 (I of \r\n2003), S.5(33), page 40.  \r\n29a. Substituted for the word “five” by the Finance Act, 2006. \r\n30. Substituted by the Finance Act, 1995 (I of 1995), S.6(3), page 511.  At the time of substitution \r\nsection 195 was as under:- \r\n “195. Powers of Board or Collector of Customs to pass certain orders.- (1) The Board \r\nmay, o","quote_sha256":"fc6eac94597ad4d521d45811c8921caa2ff785433b26e502777942b6aadedde0","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-27ac76e618bfeea9dad5","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1995","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":565538,"character_end":565574,"quote":"Substituted by the Finance Act, 1995","quote_sha256":"63f16f6d064623f880d269d8aaab1b844ce7ba9bfcb6a9eb89cc636cda264e3e","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":565368,"character_end":565804,"quote":"the words “one hundred thousand rupees” by the Finance Act, 2003 (I of \r\n2003), S.5(33), page 40.  \r\n29a. Substituted for the word “five” by the Finance Act, 2006. \r\n30. Substituted by the Finance Act, 1995 (I of 1995), S.6(3), page 511.  At the time of substitution \r\nsection 195 was as under:- \r\n “195. Powers of Board or Collector of Customs to pass certain orders.- (1) The Board \r\nmay, of its own motion, call for and examine the r","quote_sha256":"81865d1785003439a8fb192eadc6772c4b60d63e9cc5c55f07698fcce1ebde25","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8bb1b8e82525f0b183e7","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":566040,"character_end":566056,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":565870,"character_end":566286,"quote":"judicating authority has passed any decision or order under this \r\nAct for the purpose of satisfying itself as to the legality or propriety of any such decision or \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n228 \r\n \r\norder and may, by order, direct the Collector to apply to the Appellate Tribunal for the \r\ndetermination of such points arising out of the decision or order as may be specified by the \r\nBoard in its orders. \r\n (2) ","quote_sha256":"20ffff2024d6990e814819d916304ff604c14e9353a7d2293bca803bb7fc432c","reader_fragment":"p-565239-566957-47e6d304e53489d6","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-565239-566957-47e6d304e53489d6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-25103999fa32e9a8d5d6","source":"pk-code-a55ea36c33f4c4c3","title":"Customs” by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":568909,"character_end":568942,"quote":"Customs” by the Finance Act, 2003","quote_sha256":"9f6fca0b89ff132d31aba931f14789e6d6f852344a1b6f16d6cf5901cea14791","reader_fragment":"p-568750-570535-8071397415d68d82","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-568750-570535-8071397415d68d82","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":568739,"character_end":569172,"quote":"assed by \r\nan officer of customs shall be called for and examined after the expiry of two years from the \r\ndate of such decision or order.”.  \r\n31. Omitted the words “of Customs” by the Finance Act, 2003 (I of 2003), S.5(34)(I), page 41.\r\n    \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(34)(ii), page 41. \r\n32A. Omitted the words “or the Collector of Customs (Adjudication)” by the Finance Act, 2006. \r\n33. Omitted by th","quote_sha256":"f8e571a43fa23203e7baca9dc06bdad6f851f639458b1d85e3cbe455e25fc7c3","reader_fragment":"p-566957-568750-35ecb786ba165538","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-566957-568750-35ecb786ba165538","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-80f3a710c39945397921","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":568988,"character_end":569021,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-568750-570535-8071397415d68d82","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-568750-570535-8071397415d68d82","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":568818,"character_end":569251,"quote":"iry of two years from the \r\ndate of such decision or order.”.  \r\n31. Omitted the words “of Customs” by the Finance Act, 2003 (I of 2003), S.5(34)(I), page 41.\r\n    \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(34)(ii), page 41. \r\n32A. Omitted the words “or the Collector of Customs (Adjudication)” by the Finance Act, 2006. \r\n33. Omitted by the Finance Act, 2000 (XXI of 2000), S.4(11), page 203.  At the time of omission ","quote_sha256":"b0b1efa83621b5a79d5c3611fbda5af5789801c7b8611ef6f47fc65d296d5791","reader_fragment":"p-568750-570535-8071397415d68d82","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-568750-570535-8071397415d68d82","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f758b92ea566fc214484","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":569134,"character_end":569151,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-568750-570535-8071397415d68d82","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-568750-570535-8071397415d68d82","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":568964,"character_end":569381,"quote":"I), page 41.\r\n    \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(34)(ii), page 41. \r\n32A. Omitted the words “or the Collector of Customs (Adjudication)” by the Finance Act, 2006. \r\n33. Omitted by the Finance Act, 2000 (XXI of 2000), S.4(11), page 203.  At the time of omission \r\nsection 195-A was as under:- \r\n “33a[195-A. Revision by the Federal Government. - (1) The Federal Government \r\nmay, on the appli","quote_sha256":"e69b1965c1b809ac1b4c2588810835b4801426ebb3017fc77e67fc697efb2303","reader_fragment":"p-568750-570535-8071397415d68d82","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-568750-570535-8071397415d68d82","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-51f8e90ec18cf82da7b7","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by the Finance Act, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":569159,"character_end":569191,"quote":"Omitted by the Finance Act, 2000","quote_sha256":"bd3b39463cbd1cc37527bd99fe83db09cd1d0f32175d7d8c341317c233725b52","reader_fragment":"p-568750-570535-8071397415d68d82","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-568750-570535-8071397415d68d82","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":568989,"character_end":569421,"quote":"nserted by the Finance Act, 2003 (I of 2003), S.5(34)(ii), page 41. \r\n32A. Omitted the words “or the Collector of Customs (Adjudication)” by the Finance Act, 2006. \r\n33. Omitted by the Finance Act, 2000 (XXI of 2000), S.4(11), page 203.  At the time of omission \r\nsection 195-A was as under:- \r\n “33a[195-A. Revision by the Federal Government. - (1) The Federal Government \r\nmay, on the application of any person aggrieved by any or","quote_sha256":"141347d00de13b67ecfb16e550b7d7f6d9c98e9cb1cf5b35f24514a836f2e337","reader_fragment":"p-568750-570535-8071397415d68d82","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-568750-570535-8071397415d68d82","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-af36cbffee8b5aedd4a4","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":569784,"character_end":569800,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-568750-570535-8071397415d68d82","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-568750-570535-8071397415d68d82","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":569614,"character_end":570030,"quote":" sub-section (1) shall be made within thirty days from the date \r\nof the communication to the applicant of the order against which the application is being \r\nmade: \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n229 \r\n \r\n Provided that the Federal Government may permit the filing of application after the expiry of \r\nrelevant period referred to in sub-section (2) if it is satisfied that there was sufficient cause for \r\nnot presentin","quote_sha256":"9d85bb571af4ae3771ff59deb32f313113305d6f79c985311eec094f2dd581d8","reader_fragment":"p-568750-570535-8071397415d68d82","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-568750-570535-8071397415d68d82","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1204e26ec019138985a2","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":571322,"character_end":571339,"quote":"Finance Act, 1989","quote_sha256":"b2c3727a6200d6dbd1818cfd7a14665719d67258d4c36a0eda959051099fd723","reader_fragment":"p-570535-572302-90af39e08edb2d5a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-570535-572302-90af39e08edb2d5a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":571152,"character_end":571569,"quote":"n affected by the \r\nproposed order is given notice to show cause against it within the time limit specified in \r\nsection 32.]” \r\n 33a. Substituted for section 196 by the Finance Act, 1989. \r\n34. Substituted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(12), page 227. At the time \r\nof substitution this proviso was as under:-, \r\n “Provided that, where in any particular case  the Appellate Tribunal is of opinio","quote_sha256":"d683b9595cff8bb26f2276a48d66a42dc05b0f65f6515c3a3a7f76017a14ce52","reader_fragment":"p-570535-572302-90af39e08edb2d5a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-570535-572302-90af39e08edb2d5a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cc00bc0af1d3b616612f","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":571347,"character_end":571389,"quote":"Substituted by the Finance Ordinance, 2002","quote_sha256":"2c8bf0f578c3cbf2a84e1129bb38e7ce7daf9e2cea9c0d1194c7e8bd331aaa23","reader_fragment":"p-570535-572302-90af39e08edb2d5a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-570535-572302-90af39e08edb2d5a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":571177,"character_end":571619,"quote":"sed order is given notice to show cause against it within the time limit specified in \r\nsection 32.]” \r\n 33a. Substituted for section 196 by the Finance Act, 1989. \r\n34. Substituted by the Finance Ordinance, 2002 (XXVII of 2002), S.4(12), page 227. At the time \r\nof substitution this proviso was as under:-, \r\n “Provided that, where in any particular case  the Appellate Tribunal is of opinion that the \r\ndeposit of duty demanded or penalty l","quote_sha256":"aabb5778298e0b63c6dafb84696d32d80aba30eea714ae36212afb9e7f14b83e","reader_fragment":"p-570535-572302-90af39e08edb2d5a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-570535-572302-90af39e08edb2d5a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ca493c471dbd4571a77a","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":571893,"character_end":571926,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-570535-572302-90af39e08edb2d5a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-570535-572302-90af39e08edb2d5a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":571723,"character_end":572156,"quote":" subject to such conditions as  it may \r\ndeem fit to impose so as to safeguard the interests of revenue:  \r\n35. Added by the Tax Law (Amendment) Ordinance, 1999.   \r\n36. Inserted by the Finance Act, 2004 (II  of 2004), S.3(20), page 17 \r\n36a. By the Finance Act, 2006 the word “Alternate” were substituted . \r\n36b. Substituted by the Finance Act, 2007. 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Added by the Tax Law (Amendment) Ordinance, 1999.   \r\n36. Inserted by the Finance Act, 2004 (II  of 2004), S.3(20), page 17 \r\n36a. By the Finance Act, 2006 the word “Alternate” were substituted . \r\n36b. Substituted by the Finance Act, 2007. Before substitution it was as under:- \r\n“(1) Notwithstanding any other provision of this Act, or the rules made there under, any \r\naggrieved per","quote_sha256":"22f8dac25c309a8a23bb509cbbbe396f32b4e4e86b9622fbc4b0395844c96906","reader_fragment":"p-570535-572302-90af39e08edb2d5a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-570535-572302-90af39e08edb2d5a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bd351d0fa0cf8041c99a","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":572038,"character_end":572074,"quote":"Substituted by the Finance Act, 2007","quote_sha256":"27027f51379a6cb140b1d0037d7a9d2b4d8143155e13c08ede5773594e2f0008","reader_fragment":"p-570535-572302-90af39e08edb2d5a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-570535-572302-90af39e08edb2d5a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":571868,"character_end":572304,"quote":"Ordinance, 1999.   \r\n36. Inserted by the Finance Act, 2004 (II  of 2004), S.3(20), page 17 \r\n36a. By the Finance Act, 2006 the word “Alternate” were substituted . \r\n36b. Substituted by the Finance Act, 2007. Before substitution it was as under:- \r\n“(1) Notwithstanding any other provision of this Act, or the rules made there under, any \r\naggrieved person in connection with any matter of Customs pertaining to liability of customs \r\ndu","quote_sha256":"0ee95c61f33bd9da72ef3a1b793f5da99b5ea69a1622be7eb08318342d55528b","reader_fragment":"p-570535-572302-90af39e08edb2d5a","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-570535-572302-90af39e08edb2d5a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-861e35ada77483584c9c","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted/Added by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573276,"character_end":573318,"quote":"Substituted/Added by the Finance Act, 2006","quote_sha256":"7406cef1db91061252028a3cf99776c3cd496d5158c8f71438cfd9d5e8654378","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573106,"character_end":573548,"quote":"tired Judges of High Court or] \r\nChartered or Cost Accountants, Advocates Tax Consultants or reputable taxpayers for the \r\nresolution of the hardship or dispute.” \r\n36c. Substituted/Added by the Finance Act, 2006 \r\n37. Inserted by the Finance Act, 2006. \r\n38. Inserted by the Finance Act, 2006. \r\n38a. For the words “forty-five”, the word “sixty” was substituted by the FA,2007. \r\n39. Substituted for the full stop by the Finance Act, 2006. \r","quote_sha256":"c96abbcf05ed9398e26cf9c724a3240321899102a1e9f29648c82c7b1ca43d87","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6889f0c0b5cb1460a366","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573325,"character_end":573358,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573155,"character_end":573588,"quote":"t Accountants, Advocates Tax Consultants or reputable taxpayers for the \r\nresolution of the hardship or dispute.” \r\n36c. Substituted/Added by the Finance Act, 2006 \r\n37. Inserted by the Finance Act, 2006. \r\n38. Inserted by the Finance Act, 2006. \r\n38a. For the words “forty-five”, the word “sixty” was substituted by the FA,2007. \r\n39. Substituted for the full stop by the Finance Act, 2006. \r\n40. Added by the Finance Act, 2006. \r\n4","quote_sha256":"b72000ba544acba54069e09e3ea55290ddac79c61a5fbc4f7c2310f3e518d6f0","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-01d56f8a8f9ef58ded5e","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573366,"character_end":573399,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573196,"character_end":573629,"quote":"or reputable taxpayers for the \r\nresolution of the hardship or dispute.” \r\n36c. Substituted/Added by the Finance Act, 2006 \r\n37. Inserted by the Finance Act, 2006. \r\n38. Inserted by the Finance Act, 2006. \r\n38a. For the words “forty-five”, the word “sixty” was substituted by the FA,2007. \r\n39. Substituted for the full stop by the Finance Act, 2006. \r\n40. Added by the Finance Act, 2006. \r\n41. Inserted by the Finance Act, 2006. \r\nT","quote_sha256":"4a70115c7855826019e04c6f5e3087926b9f27f4695bba1832c01f38a36563ba","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c5b73023533e98010a2","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573528,"character_end":573545,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573358,"character_end":573775,"quote":". \r\n38. Inserted by the Finance Act, 2006. \r\n38a. For the words “forty-five”, the word “sixty” was substituted by the FA,2007. \r\n39. Substituted for the full stop by the Finance Act, 2006. \r\n40. Added by the Finance Act, 2006. \r\n41. Inserted by the Finance Act, 2006. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n230 \r\n \r\n42. Omitted by Finance Act, 2005. \r\n43. Substituted “Sections 196 to 196G” by the Finance Act, 1997 (XXII of 19","quote_sha256":"34f73fbbb8defac92675222539acb1e1c4bd557f803a41595102b33990defcab","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-29f824f8613f8f7b0521","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573553,"character_end":573583,"quote":"Added by the Finance Act, 2006","quote_sha256":"e5e640e89349fca01b6e2a0fbf3e604161884bf23fa2f628679fb5e83023b2ef","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573383,"character_end":573813,"quote":"inance Act, 2006. \r\n38a. For the words “forty-five”, the word “sixty” was substituted by the FA,2007. \r\n39. Substituted for the full stop by the Finance Act, 2006. \r\n40. Added by the Finance Act, 2006. \r\n41. Inserted by the Finance Act, 2006. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n230 \r\n \r\n42. Omitted by Finance Act, 2005. \r\n43. Substituted “Sections 196 to 196G” by the Finance Act, 1997 (XXII of 1997), S.5, page 1219.  \r\nAt the time of","quote_sha256":"1264f1958d56e32d6d8fb4bf92874e9c87329820d78868cfc43119fafc55c059","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-74be67b005ffaab4ff77","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573591,"character_end":573624,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":573421,"character_end":573854,"quote":" “forty-five”, the word “sixty” was substituted by the FA,2007. \r\n39. Substituted for the full stop by the Finance Act, 2006. \r\n40. Added by the Finance Act, 2006. \r\n41. Inserted by the Finance Act, 2006. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n230 \r\n \r\n42. Omitted by Finance Act, 2005. \r\n43. 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Substituted for the full stop by the Finance Act, 2006. \r\n40. Added by the Finance Act, 2006. \r\n41. Inserted by the Finance Act, 2006. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n230 \r\n \r\n42. Omitted by Finance Act, 2005. \r\n43. Substituted “Sections 196 to 196G” by the Finance Act, 1997 (XXII of 1997), S.5, page 1219.  \r\nAt the time of substitution these sections were as under:- \r\n “196. 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Added by the Finance Act, 2006. \r\n41. Inserted by the Finance Act, 2006. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n230 \r\n \r\n42. Omitted by Finance Act, 2005. \r\n43. Substituted “Sections 196 to 196G” by the Finance Act, 1997 (XXII of 1997), S.5, page 1219.  \r\nAt the time of substitution these sections were as under:- \r\n “196. 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Inserted by the Finance Act, 2006. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n230 \r\n \r\n42. Omitted by Finance Act, 2005. \r\n43. Substituted “Sections 196 to 196G” by the Finance Act, 1997 (XXII of 1997), S.5, page 1219.  \r\nAt the time of substitution these sections were as under:- \r\n “196. Statement of case to High Court. - (1) The Collector of Customs, or the other \r\nparty may, within thirty days of the date upon","quote_sha256":"9e5ac347ac6aee40b59de9d1a1b9a6d5b2ee06d515fd6c6d6918575324d77994","reader_fragment":"p-572302-574039-cd373e4f71952ec8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-572302-574039-cd373e4f71952ec8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ed4a2a3b306c451e7ec4","source":"pk-code-a55ea36c33f4c4c3","title":"Judges of the High THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":578140,"character_end":578181,"quote":"Judges of the High \r\nTHE CUSTOMS ACT,1969","quote_sha256":"7b56c81c2afbedccb821373f4a1d2e4253e2ec15934d9792b8864c4665e8bcd5","reader_fragment":"p-577538-579267-f258de27bc978e19","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-577538-579267-f258de27bc978e19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":577970,"character_end":578411,"quote":"\r\nis no such majority, the Judges shall state the point of law upon which they differ and the \r\ncase shall then be heard upon that point only by one or more of the other Judges of the High \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n231 \r\n \r\nCourt designated by the Chief Justice, and such point shall be decided according to the \r\nopinion of the majority of the Judges who have heard the case including those who first heard \r\nit. \r\n 196-D. Decision of Hi","quote_sha256":"da45231855435ff240525472e114f5e3cdd0ee1941f817a290007a8db8b7d57f","reader_fragment":"p-577538-579267-f258de27bc978e19","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-577538-579267-f258de27bc978e19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0da33ee4cd99fbe4cdcf","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580887,"character_end":580904,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":580717,"character_end":581134,"quote":"der passed \r\nunder sub -section (1) of section 194 -B shall be payable in accordance with the order so \r\npassed.”.  \r\n44. Substituted sub-section(1)of section 196 by the Finance Act, 2006 At the time of substitution \r\nthe sub-section (1) was as under:-. \r\n“(1) Within ninety days of the communication of order of the Appellate Tribunal under sub-\r\nsection (3) of section 194B, the aggrieved person or the Collector ma","quote_sha256":"fed8fa7b5b1735148278bd95528b61ee87f13fd8f4da669039f906af1dff9ff7","reader_fragment":"p-579267-581065-0e083aa50f41cf01","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-579267-581065-0e083aa50f41cf01","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-80bfc4dae4d0ad31a381","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581305,"character_end":581338,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581135,"character_end":581568,"quote":" prefer an application, \r\nin the prescribed form along with a statement of the case, to the High Court, stating any \r\nquestion of law arising out of such order.”  \r\n44a. Inserted by the Finance Act, 2007. \r\n45. Inserted by the Finance Act, 2006. \r\n46. Added by the Finance Act, 1989 \r\n47. Substituted and inserted  by the Finance Act,2008(I of 2008) (Page-46). \r\n48. The word “ninety” substituted with the word “one hundred and twent","quote_sha256":"59b375f9f2cf76c6bbfcc26ba116a8d99ac69c40170aee1279f458f3550412e8","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-133e2771f48d4a43d80a","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581346,"character_end":581379,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581176,"character_end":581609,"quote":"ed form along with a statement of the case, to the High Court, stating any \r\nquestion of law arising out of such order.”  \r\n44a. Inserted by the Finance Act, 2007. \r\n45. Inserted by the Finance Act, 2006. \r\n46. Added by the Finance Act, 1989 \r\n47. Substituted and inserted  by the Finance Act,2008(I of 2008) (Page-46). \r\n48. The word “ninety” substituted with the word “one hundred and twenty” by FINANCE \r\nACT,2009. \r\n49. 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Inserted by the Finance Act, 2007. \r\n45. Inserted by the Finance Act, 2006. \r\n46. Added by the Finance Act, 1989 \r\n47. Substituted and inserted  by the Finance Act,2008(I of 2008) (Page-46). \r\n48. The word “ninety” substituted with the word “one hundred and twenty” by FINANCE \r\nACT,2009. \r\n49. The words “ninety” substituted with the word ”S","quote_sha256":"335a35c0e1b5ebbe3ffb0a37a595277a4c7ab103c9ef46c3f86c68ffc883fd4c","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c8f7374f5792e200c6cb","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581457,"character_end":581473,"quote":"Finance Act,2008","quote_sha256":"a96cd5ff9f3157b8698bd1ab99d72e2c5ad595a7f5f4d027df7c0c0b87fea3b2","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581287,"character_end":581703,"quote":"h order.”  \r\n44a. Inserted by the Finance Act, 2007. \r\n45. Inserted by the Finance Act, 2006. \r\n46. Added by the Finance Act, 1989 \r\n47. Substituted and inserted  by the Finance Act,2008(I of 2008) (Page-46). \r\n48. The word “ninety” substituted with the word “one hundred and twenty” by FINANCE \r\nACT,2009. \r\n49. The words “ninety” substituted with the word ”Sixty” by Finance Act,2009. \r\n 50.  Inserted by Finance A","quote_sha256":"348051e011b4614f43fc77aff0f5a50928c59d1e8f64ac7c1c97e9ddbeb54b79","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b61cf81faae7ac589f60","source":"pk-code-a55ea36c33f4c4c3","title":"FINANCE ACT,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581574,"character_end":581592,"quote":"FINANCE \r\nACT,2009","quote_sha256":"f3935f57a51046d1f35e795b5e3f6c8d3455724b8d2fa64bb72819b90594c8fb","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581404,"character_end":581822,"quote":"nce Act, 1989 \r\n47. Substituted and inserted  by the Finance Act,2008(I of 2008) (Page-46). \r\n48. The word “ninety” substituted with the word “one hundred and twenty” by FINANCE \r\nACT,2009. \r\n49. The words “ninety” substituted with the word ”Sixty” by Finance Act,2009. \r\n 50.  Inserted by Finance Act,2009. \r\n 51. This proviso “Provided further that such extended period shall in no case exceed ninety  \r\n  days.] “ s","quote_sha256":"57a4f63fabb2284f017fbe8fdd50033267e802bb206d51f48f5f95ffd70ffb81","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5fc9799c828ecd7857cf","source":"pk-code-a55ea36c33f4c4c3","title":"Sixty” by Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581646,"character_end":581672,"quote":"Sixty” by Finance Act,2009","quote_sha256":"ff8e449ec92f025914522c97fbf15834159dd672840b477beee83c7cbc55cdec","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581476,"character_end":581902,"quote":"of 2008) (Page-46). \r\n48. The word “ninety” substituted with the word “one hundred and twenty” by FINANCE \r\nACT,2009. \r\n49. The words “ninety” substituted with the word ”Sixty” by Finance Act,2009. \r\n 50.  Inserted by Finance Act,2009. \r\n 51. This proviso “Provided further that such extended period shall in no case exceed ninety  \r\n  days.] “ substituted by Finance Act,2009. \r\n 52. The proviso “Provided further that any Be","quote_sha256":"f5744d3fad1cb5f7bcb52ff85606a352f4f08caac6f52f7901868e33759aa35c","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f32a81699ae7c76b4e33","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581682,"character_end":581710,"quote":"Inserted by Finance Act,2009","quote_sha256":"07edf374f6ab2c6467bbe211bde57eae0104edfa5564af5edc9acd857e094179","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581512,"character_end":581940,"quote":"ninety” substituted with the word “one hundred and twenty” by FINANCE \r\nACT,2009. \r\n49. The words “ninety” substituted with the word ”Sixty” by Finance Act,2009. \r\n 50.  Inserted by Finance Act,2009. \r\n 51. This proviso “Provided further that such extended period shall in no case exceed ninety  \r\n  days.] “ substituted by Finance Act,2009. \r\n 52. The proviso “Provided further that any Bench referred to in clause (a) shall no","quote_sha256":"bb9f11ec27e6d0a365d25e3cb0f716e4b7a98be344394e4ec7c3278ef77fcf2c","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-29a771523c4d7d52e64d","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581836,"character_end":581852,"quote":"Finance Act,2009","quote_sha256":"9bed4c823191d2eb1e6d5fb66a2bfe4b712548447d944aafe1ef7972389bf9b0","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581666,"character_end":582082,"quote":"t,2009. \r\n 50.  Inserted by Finance Act,2009. \r\n 51. This proviso “Provided further that such extended period shall in no case exceed ninety  \r\n  days.] “ substituted by Finance Act,2009. \r\n 52. The proviso “Provided further that any Bench referred to in clause (a) shall not hear the  \r\n  matters involving question of law.” Omitted by Finance Act,2009. \r\n 53. The word “ten” substituted with the word “five” by Fin","quote_sha256":"6e92da6041c229980d09b6f03ba8d0e0c4eb98480cb9b8d425806583b710b431","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0e5488e90c54cf7083ee","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581992,"character_end":582019,"quote":"Omitted by Finance Act,2009","quote_sha256":"13849e8f84f278eae231d73d359a371014405f0a60be5b2c9afd17fcf50f887c","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581822,"character_end":582249,"quote":"ubstituted by Finance Act,2009. \r\n 52. The proviso “Provided further that any Bench referred to in clause (a) shall not hear the  \r\n  matters involving question of law.” Omitted by Finance Act,2009. \r\n 53. The word “ten” substituted with the word “five” by Finance Act,2009. \r\n 54. The word “sixty”  substituted with word “ninety”  by Finance Act,2009.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n232 \r\n \r\n 55. The colon  substituted with th","quote_sha256":"c9f582bd1d716574f84839ae85750f9504caa8725a47766b34ff761e9a32b47f","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-08e543e2f8de568e1f65","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":582079,"character_end":582095,"quote":"Finance Act,2009","quote_sha256":"9bed4c823191d2eb1e6d5fb66a2bfe4b712548447d944aafe1ef7972389bf9b0","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581909,"character_end":582325,"quote":"erred to in clause (a) shall not hear the  \r\n  matters involving question of law.” Omitted by Finance Act,2009. \r\n 53. The word “ten” substituted with the word “five” by Finance Act,2009. \r\n 54. The word “sixty”  substituted with word “ninety”  by Finance Act,2009.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n232 \r\n \r\n 55. The colon  substituted with the words full stop  and proviso “Provided that the period of  \r\n  38a[sixty] ","quote_sha256":"4f5058123bfa4b7e0baa6fc09e34d390be9a6d0ffc43581cf17c49c2e95d5944","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-96849b134578ead33d02","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":582157,"character_end":582173,"quote":"Finance Act,2009","quote_sha256":"9bed4c823191d2eb1e6d5fb66a2bfe4b712548447d944aafe1ef7972389bf9b0","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":581987,"character_end":582403,"quote":"aw.” Omitted by Finance Act,2009. \r\n 53. The word “ten” substituted with the word “five” by Finance Act,2009. \r\n 54. The word “sixty”  substituted with word “ninety”  by Finance Act,2009.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n232 \r\n \r\n 55. 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Inserted by Finance Act,2009. \r\n 57. Inserted by Finance Act,2009. \r\n58. The words “Excise and Sales Tax”, omitted by Finance Act,2010. \r\n59. Added by Finance Act,2010. \r\n 60. 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Inserted by Finance Act,2009. \r\n 57. Inserted by Finance Act,2009. \r\n58. The words “Excise and Sales Tax”, omitted by Finance Act,2010. \r\n59. Added by Finance Act,2010. \r\n 60. 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Inserted by Finance Act,2009. \r\n 57. Inserted by Finance Act,2009. \r\n58. The words “Excise and Sales Tax”, omitted by Finance Act,2010. \r\n59. Added by Finance Act,2010. \r\n 60. Substituted for the word s “(1) Any person 3 [other than] an officer of customs aggrieved by \r\nany decision or order passed under 4[sections 79, 80 and 179 of this Act by an officer of \r\nc","quote_sha256":"aaabaea158161aa6948493bb960d69ba758c17f86647460a493648e9697adc08","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9ef002392941e9f8f1c8","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act,2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":582650,"character_end":582675,"quote":"Added by Finance Act,2010","quote_sha256":"4d2cc25fbbe793b1451ad09a09f195b5d2de416bc94a3b387fbd649cc35aed3c","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":582480,"character_end":582905,"quote":"by Finance Act,2009. \r\n 56. Inserted by Finance Act,2009. \r\n 57. Inserted by Finance Act,2009. \r\n58. The words “Excise and Sales Tax”, omitted by Finance Act,2010. \r\n59. Added by Finance Act,2010. \r\n 60. Substituted for the word s “(1) Any person 3 [other than] an officer of customs aggrieved by \r\nany decision or order passed under 4[sections 79, 80 and 179 of this Act by an officer of \r\ncustoms not below the rank of an A","quote_sha256":"9e684ee933fab28eccda3fe49d8a4ae208d9f8401e2b8f7b0e48e1e279fe8eca","reader_fragment":"p-581065-582779-bc79177e28fa4866","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-581065-582779-bc79177e28fa4866","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2ffdb491dcc018b48738","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583298,"character_end":583315,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583128,"character_end":583545,"quote":"irty days may be admitted by the \r\nCollector (Appeals) if he is satisfied that the appellant had sufficient cause for not preferring \r\nthe appeal within that period.” by Finance Act, 2012 \r\n61. Inserted by Finance Act, 2012. \r\n62. Inserted by Finance Act, 2013. \r\n63. Substituted for the words “Customs and Excise Group” by Finance Act, 2014. \r\n64. Substituted for the word “five” by Finance Act, 2014. \r\n65. Added vi","quote_sha256":"5cfef840334b8ef3da318e72a4f5e85d0a6bb1112c10c3150def0c490b04fd28","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c9c6e3140dcef3e2b7a2","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583322,"character_end":583351,"quote":"Inserted by Finance Act, 2012","quote_sha256":"4f6c30e58c56d112e2976f53391e3a69c9a3f46b5694d45bef1c03f71153893a","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583152,"character_end":583581,"quote":"d by the \r\nCollector (Appeals) if he is satisfied that the appellant had sufficient cause for not preferring \r\nthe appeal within that period.” by Finance Act, 2012 \r\n61. Inserted by Finance Act, 2012. \r\n62. Inserted by Finance Act, 2013. \r\n63. Substituted for the words “Customs and Excise Group” by Finance Act, 2014. \r\n64. Substituted for the word “five” by Finance Act, 2014. \r\n65. Added vide Finance Act, 2016. \r\n66. Inserted","quote_sha256":"94466af6f3f982ce0aaf3733848aa54f6b9a1aace644b5df596c271a6ceea1d6","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-45117087c3c2584a816a","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583359,"character_end":583388,"quote":"Inserted by Finance Act, 2013","quote_sha256":"b9358748c29dba1b890d5e5a6cab375575843bb920e4d6757208a162e1024413","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583189,"character_end":583618,"quote":"is satisfied that the appellant had sufficient cause for not preferring \r\nthe appeal within that period.” by Finance Act, 2012 \r\n61. Inserted by Finance Act, 2012. \r\n62. Inserted by Finance Act, 2013. \r\n63. Substituted for the words “Customs and Excise Group” by Finance Act, 2014. \r\n64. Substituted for the word “five” by Finance Act, 2014. \r\n65. Added vide Finance Act, 2016. \r\n66. Inserted by Finance Act, 2017, At the time of","quote_sha256":"6a3f9c436a6bb437c598624adc55682bc3d355583ff274cc4373fc4784b621d1","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-84b3315a27b2a0ebfb0f","source":"pk-code-a55ea36c33f4c4c3","title":"Customs and Excise Group” by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583423,"character_end":583469,"quote":"Customs and Excise Group” by Finance Act, 2014","quote_sha256":"8c6363e57f4ec571578df8d03e5763a145dee27b6d7792205cf87024607d0b6e","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583253,"character_end":583699,"quote":"ferring \r\nthe appeal within that period.” by Finance Act, 2012 \r\n61. Inserted by Finance Act, 2012. \r\n62. Inserted by Finance Act, 2013. \r\n63. Substituted for the words “Customs and Excise Group” by Finance Act, 2014. \r\n64. Substituted for the word “five” by Finance Act, 2014. \r\n65. Added vide Finance Act, 2016. \r\n66. Inserted by Finance Act, 2017, At the time of substitution the position was : \r\n \"an order passed by the Board or the Collecto","quote_sha256":"eaf52c18e6b56f4eb576e986eabe3830a0b3448ece4b5ed581b87aec8b57d54d","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-01a9fd59fc0ac2d7195e","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583512,"character_end":583529,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583342,"character_end":583759,"quote":"Act, 2012. \r\n62. Inserted by Finance Act, 2013. \r\n63. Substituted for the words “Customs and Excise Group” by Finance Act, 2014. \r\n64. Substituted for the word “five” by Finance Act, 2014. \r\n65. Added vide Finance Act, 2016. \r\n66. Inserted by Finance Act, 2017, At the time of substitution the position was : \r\n \"an order passed by the Board or the Collector of Customs under section 195\"  \r\n67. Inserted by Finance A","quote_sha256":"2ed3c0c5c79d85e2ee689527ca71b10ce0e2a151ae6498ec182966f6016bd4bc","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0c9a4c71ffc421f45426","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583548,"character_end":583565,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583378,"character_end":583795,"quote":" Act, 2013. \r\n63. Substituted for the words “Customs and Excise Group” by Finance Act, 2014. \r\n64. Substituted for the word “five” by Finance Act, 2014. \r\n65. Added vide Finance Act, 2016. \r\n66. Inserted by Finance Act, 2017, At the time of substitution the position was : \r\n \"an order passed by the Board or the Collector of Customs under section 195\"  \r\n67. Inserted by Finance Act, 2017. \r\n68 Inserted by Finance A","quote_sha256":"3290dc800d1beabb2db1439f90f9a66819ec68aec26aca116567219e31cef0f3","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5357ec9e4911c181ea0","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583573,"character_end":583602,"quote":"Inserted by Finance Act, 2017","quote_sha256":"ac6f3ce4e463e52820e28d4354f5f206bef712467d050ba7bf4576e81f6c4a63","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583403,"character_end":583832,"quote":"uted for the words “Customs and Excise Group” by Finance Act, 2014. \r\n64. Substituted for the word “five” by Finance Act, 2014. \r\n65. Added vide Finance Act, 2016. \r\n66. Inserted by Finance Act, 2017, At the time of substitution the position was : \r\n \"an order passed by the Board or the Collector of Customs under section 195\"  \r\n67. Inserted by Finance Act, 2017. \r\n68 Inserted by Finance Act, 2018. \r\n69. Inserted by Finance A","quote_sha256":"05bc01e841fc0193bb2d4235d78dc3d38b327e157229d57059ecde339c57a33a","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d28c199702e0e2daff13","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583738,"character_end":583767,"quote":"Inserted by Finance Act, 2017","quote_sha256":"ac6f3ce4e463e52820e28d4354f5f206bef712467d050ba7bf4576e81f6c4a63","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583568,"character_end":583997,"quote":"\n66. Inserted by Finance Act, 2017, At the time of substitution the position was : \r\n \"an order passed by the Board or the Collector of Customs under section 195\"  \r\n67. Inserted by Finance Act, 2017. \r\n68 Inserted by Finance Act, 2018. \r\n69. Inserted by Finance Act, 2019. \r\n70. Substituted by Finance Act, 2019. At the time of substitution the words was “one hundred \r\nand twenty” \r\n71. Substituted by Finance Act 2019. At the ","quote_sha256":"3be4bcff9e3467309cc2dba2ec7d47402a8d61537b42edddb70cbf4293971f2f","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4f057cfb4f81e4b36f66","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583774,"character_end":583803,"quote":"Inserted by Finance Act, 2018","quote_sha256":"fb69da3cadfb014e22537098bee4f55bd5899b4083a722a9fbf543c37cd8b908","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":583604,"character_end":584033,"quote":"At the time of substitution the position was : \r\n \"an order passed by the Board or the Collector of Customs under section 195\"  \r\n67. Inserted by Finance Act, 2017. \r\n68 Inserted by Finance Act, 2018. \r\n69. Inserted by Finance Act, 2019. \r\n70. Substituted by Finance Act, 2019. At the time of substitution the words was “one hundred \r\nand twenty” \r\n71. Substituted by Finance Act 2019. 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Inserted by Finance Act, 2017. \r\n68 Inserted by Finance Act, 2018. \r\n69. Inserted by Finance Act, 2019. \r\n70. Substituted by Finance Act, 2019. At the time of substitution the words was “one hundred \r\nand twenty” \r\n71. Substituted by Finance Act 2019. At the time of substitution the section was: \r\n[194. 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Appellate Tribunal.-  (1) The Federal Government shall constitute an Appellate Tribunal to be \r\ncalled the Customs 58[Omitted] Appellate Tribunal consisting of as many judicia","quote_sha256":"8d957978ce05ecc957aada4c0202f85ceac645c741b5832f5b8c3792fd6ecaea","reader_fragment":"p-582779-584472-37b4bf9bc6a80705","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-582779-584472-37b4bf9bc6a80705","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eac37692f8000e137747","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":585228,"character_end":585257,"quote":"Inserted by Finance Act, 2019","quote_sha256":"766e7ee37765d234da91d06249ce5909e05f52cd42dadc8220ad9cfa8bae0da8","reader_fragment":"p-584472-586223-618645d41be4fd75","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-584472-586223-618645d41be4fd75","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":585058,"character_end":585487,"quote":"nditions of appointment of the Chairman and judicial and technical members \r\nshall be such as the Federal Government may determine. \r\n 8[* * * * * * * ].        \r\n \r\n72. Inserted by Finance Act, 2019 \r\n73. Substituted by Finance Act, 2019. At time of substitution the words was “Collector of \r\nCustoms (Adjudication)”. \r\n74. Added by Finance Act, 2019. \r\n75. Substituted by Finance Act, 2019. 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Finance Act, 2020 (Second amendment(30th March) \r\n77. Inserted by Finance Act, 2021 (June) \r\n78. Inserted through Ordinance No.XXII (15.09.2021) \r\n79. Substituted by Finance Act, 2022 (June) \r\n80. Substituted/Inserted by Finance Act, 2023(June) \r\n","quote_sha256":"92db628fa7d4c774a3f00ff7cf71b7f107e2b9aadeb6dd58f98b9b5095cb229f","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-62146db65b0c7f90a1da","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589391,"character_end":589420,"quote":"Inserted by Finance Act, 2021","quote_sha256":"6d9ae191ed2419263ba75cf8e3baf5dfaf29c33a4484955c1eee24dcd47717c2","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589221,"character_end":589650,"quote":", by notification in the official Gazette, make rules for carrying out the \r\npurposes of this section.] \r\n \r\n \r\n76. Finance Act, 2020 (Second amendment(30th March) \r\n77. Inserted by Finance Act, 2021 (June) \r\n78. Inserted through Ordinance No.XXII (15.09.2021) \r\n79. Substituted by Finance Act, 2022 (June) \r\n80. Substituted/Inserted by Finance Act, 2023(June) \r\n81. Substituted/Inserted by Finance Act, 2024(June) \r\n82. Substitu","quote_sha256":"a55fc3e73a486052c3839624840a66b3d68f3339380b96dd9341f9ae556afca2","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e2b65a2fe389544102cc","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589488,"character_end":589520,"quote":"Substituted by Finance Act, 2022","quote_sha256":"2f195d4821c501baf089a75d068284d93108cf76975bb087a4fad8e8b4909a3c","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589318,"character_end":589750,"quote":"tion.] \r\n \r\n \r\n76. Finance Act, 2020 (Second amendment(30th March) \r\n77. Inserted by Finance Act, 2021 (June) \r\n78. Inserted through Ordinance No.XXII (15.09.2021) \r\n79. Substituted by Finance Act, 2022 (June) \r\n80. Substituted/Inserted by Finance Act, 2023(June) \r\n81. Substituted/Inserted by Finance Act, 2024(June) \r\n82. Substituted/inserted by Finance Act, 2025 (June) \r\n \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n234 \r\n \r\n1[CHAPTER XIX-A","quote_sha256":"92fe1e8a13886dcf65924d6b81f764e4dceeb26e351731bdd427fa4d53511eeb","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b9eb25396f16bff1007","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted/Inserted by Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589534,"character_end":589575,"quote":"Substituted/Inserted by Finance Act, 2023","quote_sha256":"3da1d365bdc5fc97b7e6ae90388714192a6c18fb8fe805478017131c00d2bb81","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589364,"character_end":589805,"quote":"mendment(30th March) \r\n77. Inserted by Finance Act, 2021 (June) \r\n78. Inserted through Ordinance No.XXII (15.09.2021) \r\n79. Substituted by Finance Act, 2022 (June) \r\n80. Substituted/Inserted by Finance Act, 2023(June) \r\n81. Substituted/Inserted by Finance Act, 2024(June) \r\n82. Substituted/inserted by Finance Act, 2025 (June) \r\n \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n234 \r\n \r\n1[CHAPTER XIX-A \r\nSETTLEMENT OF CASES \r\n2[196K Omitted. \r\n196L Omitted","quote_sha256":"06c030a7dbe272eaadab95d383727b7315802c7b3340b1ee50db6e464feca592","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-53728d1ee20b2fa4404c","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted/Inserted by Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589588,"character_end":589629,"quote":"Substituted/Inserted by Finance Act, 2024","quote_sha256":"d8152e962d8c10ce2d1b2942a5cddee4c54421a008ac2eb1d29fda10ce640945","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589418,"character_end":589859,"quote":"21 (June) \r\n78. Inserted through Ordinance No.XXII (15.09.2021) \r\n79. Substituted by Finance Act, 2022 (June) \r\n80. Substituted/Inserted by Finance Act, 2023(June) \r\n81. Substituted/Inserted by Finance Act, 2024(June) \r\n82. Substituted/inserted by Finance Act, 2025 (June) \r\n \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n234 \r\n \r\n1[CHAPTER XIX-A \r\nSETTLEMENT OF CASES \r\n2[196K Omitted. \r\n196L Omitted. \r\n196M Omitted. \r\n196N Omitted. \r\n196O Omitted. \r\n19","quote_sha256":"1fffe9ae8f23677b22b16198ded230fcca12271338d2ff2dc96017c62d90cb68","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-350200505f7e2678dc66","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589666,"character_end":589683,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589496,"character_end":589913,"quote":"ted by Finance Act, 2022 (June) \r\n80. Substituted/Inserted by Finance Act, 2023(June) \r\n81. Substituted/Inserted by Finance Act, 2024(June) \r\n82. Substituted/inserted by Finance Act, 2025 (June) \r\n \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n234 \r\n \r\n1[CHAPTER XIX-A \r\nSETTLEMENT OF CASES \r\n2[196K Omitted. \r\n196L Omitted. \r\n196M Omitted. \r\n196N Omitted. \r\n196O Omitted. \r\n196P Omitted. \r\n196Q Omitted. \r\n196R Omitted. \r\n196S Omi","quote_sha256":"547f31db872fbccf4332584c0b61562de719929775ad591b578f9bc133bf84b9","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a49676d319d7e4a422b7","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589703,"character_end":589719,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589533,"character_end":589949,"quote":" Substituted/Inserted by Finance Act, 2023(June) \r\n81. Substituted/Inserted by Finance Act, 2024(June) \r\n82. Substituted/inserted by Finance Act, 2025 (June) \r\n \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n234 \r\n \r\n1[CHAPTER XIX-A \r\nSETTLEMENT OF CASES \r\n2[196K Omitted. \r\n196L Omitted. \r\n196M Omitted. \r\n196N Omitted. \r\n196O Omitted. \r\n196P Omitted. \r\n196Q Omitted. \r\n196R Omitted. \r\n196S Omitted. \r\n196T Omitted. \r\n196U Omitted","quote_sha256":"4fbcac7e394ab1db919095b4e36fab513f5ffd1fde3445395b0949e6366146fc","reader_fragment":"p-587989-589775-a93362a727cdf4d8","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-587989-589775-a93362a727cdf4d8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d1ddff5376362ef143ee","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589978,"character_end":590011,"quote":"Inserted by the Finance Act, 1996","quote_sha256":"cf055fc4bcb42d155dc7a85e1698e55a0988b219c24cbe2f36d18860d3913cba","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589808,"character_end":590241,"quote":"\n196M Omitted. \r\n196N Omitted. \r\n196O Omitted. \r\n196P Omitted. \r\n196Q Omitted. \r\n196R Omitted. \r\n196S Omitted. \r\n196T Omitted. \r\n196U Omitted.] \r\nLEGAL REFERENCE \r\n \r\n1. Inserted by the Finance Act, 1996 (IX of 1996), S.4(5), page 471. \r\n2. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(13), page 204.  At the time of \r\nomission section 196-K to 196-U were as under: \r\n \r\n“Chapter XIX-A \r\nSETTLEMENT CASES \r\n \r\n196K. Indi","quote_sha256":"fdd1f1d831f3d6901838bb45248171352759b4e61ed75da1649f1199c712ba0c","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0366011d6f0e23e5c1b7","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by the Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":590049,"character_end":590087,"quote":"Omitted by the Finance Ordinance, 2000","quote_sha256":"3b1230ae3092e4398daaeb8f852ee73b2639b06633fad1272460bd5945b6ea6e","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":589879,"character_end":590317,"quote":"mitted. \r\n196R Omitted. \r\n196S Omitted. \r\n196T Omitted. \r\n196U Omitted.] \r\nLEGAL REFERENCE \r\n \r\n1. Inserted by the Finance Act, 1996 (IX of 1996), S.4(5), page 471. \r\n2. Omitted by the Finance Ordinance, 2000 (XXI of 2000), S.4(13), page 204.  At the time of \r\nomission section 196-K to 196-U were as under: \r\n \r\n“Chapter XIX-A \r\nSETTLEMENT CASES \r\n \r\n196K. Indirect Taxes Settlement Commission.- (1) The Federal Government shall \r\nappoin","quote_sha256":"119f6c718d23c8824dc499d737cfc0dce39af301f76b628b963fcf1a06f979e6","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a4ecb3df6f266e5015a","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":591410,"character_end":591426,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":591240,"character_end":591656,"quote":"y having not less than twenty years \r\nexperience as chartered accountants, cost accountants, industrial engineers, or advocates of \r\nHigh Court or Supreme Court. – \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n235 \r\n \r\n  (4) The terms, conditions and tenure of service of associate members shall be \r\ndetermined by the Federal Government. \r\n  (5) The Federal Government shall appoint the senior most member of the \r\nCommission to be ","quote_sha256":"2b6a2cf0bb100db39cfcf1b07bedae1665e44b49cbf9faad13ad7bacab9aa1ba","reader_fragment":"p-589775-591564-b72db186366049ab","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-589775-591564-b72db186366049ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-af17b9e49159794223e2","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":595316,"character_end":595332,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-595123-596866-116c6cad03cced03","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-595123-596866-116c6cad03cced03","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":595146,"character_end":595562,"quote":"isclosed earlier, the manner in which he evaded or avoided payment \r\nof duty, the additional amount of duty payable in this regard and such other particular as may \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n236 \r\n \r\nbe prescribed, to the Commission to have the case settled, and any such application shall be \r\ndisposed of in the manner provided hereinafter: \r\n  Provided that no such application shall be made unless the total am","quote_sha256":"42d29d2a22445933727a9668c693145cb84a03bcf583055f3b9758c78eac5652","reader_fragment":"p-595123-596866-116c6cad03cced03","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-595123-596866-116c6cad03cced03","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf8544f4352bdc621f16","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":599587,"character_end":599603,"quote":"CUSTOMS 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\r\n \r\n 196P. Recovery of sums due under an order of settlement. - Any sum specified","quote_sha256":"78c1f6a8a2455dd4326b939cde124df7e7b588bd5660ff5d262fb6f65758f4a6","reader_fragment":"p-598606-600376-b75298c89f74f93f","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-598606-600376-b75298c89f74f93f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-31b7d5f0d8d074bc0ad2","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":602588,"character_end":602604,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-602131-603926-b8162860e241a088","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-602131-603926-b8162860e241a088","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":602418,"character_end":602834,"quote":" its order to the \r\napplicant, the Collector, the adjudicating officer and the officer incharge of the Agency which \r\ndetected the evasion or seized the goods.”.   \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n238 \r\n \r\nCHAPTER XX \r\nMISCELLANEOUS \r\n197. Customs control over conveyances and goods. -  The appropriate officer \r\nshall, for the purposes of this Act, have control over all conveyances and goods in a \r\ncustoms-area.      ","quote_sha256":"8f433f1ad3a756296a22457710322e8803b9ef2a214c5116a9f687433e08b1e0","reader_fragment":"p-602131-603926-b8162860e241a088","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-602131-603926-b8162860e241a088","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0f3c8076946af88606d6","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":605167,"character_end":605183,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-603926-605684-fdf97bffb8858d94","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-603926-605684-fdf97bffb8858d94","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":604997,"character_end":605413,"quote":"ng, loading, unloading, carrying, or lading of goods or their containers for \r\nthe purposes of, or incidental to, the examination by an officer of customs, removal \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n239 \r\n \r\nor warehousing thereof shall be done, and any facilities or assistance required for any \r\nsuch examination shall be provided, by or at the expense of the owner of goods 5[:] \r\n  6[Provided that at customs -stations","quote_sha256":"9ca7be2ba613607847c5c3d8a225ce50117cee86169454efe94b5b05a1a82453","reader_fragment":"p-603926-605684-fdf97bffb8858d94","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-603926-605684-fdf97bffb8858d94","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-81f6b4e9c8588c0c1025","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":607520,"character_end":607536,"quote":"CUSTOMS 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\r\nthereof]. \r\n (2) Without prejudice to the generality of the foregoing provision, rules \r\nmay be made on matters enumerated in the 37[Third Schedule]. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n248 \r\n \r\n (3) No rules relating to matters enumerated at items 19 and 22 of the \r\n37[Third Schedule] shall be made without previous approval of the 8[Federal \r\nGovernment] in writing. \r\n \r\n 47[(3A)  Rules made under this se","quote_sha256":"c5f112f5d77ebc0cf7ec0427f2d536061d17a82ad590a8cc2e108ee5e345d5d6","reader_fragment":"p-626998-628788-c6ace29ca0ce7463","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-626998-628788-c6ace29ca0ce7463","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b3c7a619585d25ad336","source":"pk-code-a55ea36c33f4c4c3","title":"Act THE CUSTOMS ACT,1969","reason":"No unique full-title and year match in this 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Clauses Act, 1897 (X of 1897), anything done, or any action taken under the \r\nrepealed enactments in so far as it is not inconsistent with the provisions of this Act \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n249 \r\n \r\nshall, without prejudice to anything already done or any action already taken, be \r\ndeemed to have been done or taken under this Act: \r\n \r\n Provided that nothing in this Act shall be so construed as to have the eff","quote_sha256":"4caa43e43818aafe17878ceead0a7eaeaa4b5e19da2469cecba16b86f16dbafa","reader_fragment":"p-630521-632266-eda4e998f6ee518b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-630521-632266-eda4e998f6ee518b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-80fe3a1ab9bc05b6b055","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2017","reason":"No unique full-title and year match in this 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Validation.-47[(1)]  All notifications and orders issued and notified in \r\nexercise of the powers conferred upon the Federal Government, before the \r\ncommencement of Finance Act, 2017 shall be deemed to have been validly issued \r\nand notified in exercise of those powers.] \r\n \r\n47[(2) Notwithstanding  any order or judgment of any court,  a High Court \r\nand the Supreme Court, the regulatory duty already levied, ","quote_sha256":"8ea802f2082fd3f28cdce920b6f585bb6acebb5401d8a4f81e85b2e0870ed6e1","reader_fragment":"p-630521-632266-eda4e998f6ee518b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-630521-632266-eda4e998f6ee518b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-44529c237efc3be4eb0c","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2018","reason":"No unique full-title and year match in this 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the Supreme Court, the regulatory duty already levied, collected and realized in \r\nexercise of any powers under this Act, before the commencement of the Finance Act, \r\n2018 and after the commencement of the Finance Act, 2017, shall be deemed to have \r\nbeen validly levied, collected and realized under this Act, in exercise of the powers \r\nconferred on the commencement of the Finance Act, 2018, and wh","quote_sha256":"dddb0d90cdd23fd3b2e80da0e07975ab7a0687246aa29bf25f16a5aee86b9ae8","reader_fragment":"p-630521-632266-eda4e998f6ee518b","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-630521-632266-eda4e998f6ee518b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-08ba4e1f0cec1830ba92","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2017","reason":"No unique full-title and year match in this 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Removal of difficulties. - If any difficulty arises in gi","quote_sha256":"bd1034b4f82b05a54d0ffac39a472153ba0d1c95f1017fc0df78bf8e355b12f3","reader_fragment":"p-632266-634036-7fb7691f79b7ace1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-632266-634036-7fb7691f79b7ace1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6fd5af499fde501ab845","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":633316,"character_end":633332,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-632266-634036-7fb7691f79b7ace1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-632266-634036-7fb7691f79b7ace1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":633146,"character_end":633562,"quote":"ne year from the \r\ncommencement of this Act, direct such action to be taken as it considers necessary or \r\nexpedient for the purpose of removing the difficulty. \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n250 \r\n \r\n39[223. Officers of Customs to follow Board’s orders, etc.- All officers of customs \r\nand other persons employed in the execution of this Act shall observe and follow the \r\norders, instructions and directions of th","quote_sha256":"911f1b1b02486411593f5724a3f9fb54e95c2d77be7cd5826895b3780455b031","reader_fragment":"p-632266-634036-7fb7691f79b7ace1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-632266-634036-7fb7691f79b7ace1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-23f84c7d45081f4f8c9d","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":635767,"character_end":635783,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-634036-635820-25c2a840ef19ce75","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-634036-635820-25c2a840ef19ce75","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":635597,"character_end":636013,"quote":"re retired junior -commissioned \r\nofficers and soldiers of the armed forces against the available posts of customs on \r\ncontract for the purpose of this section.]  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n251 \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted for the full stop by the Finance Act, 2005. \r\n2. Added by the Finance Act, 2005. \r\n3. Inserted by Finance Act, 2004. \r\n4. In the original text the word is “waiving”.  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Substituted for the full stop by the Finance Act, 2005. \r\n2. Added by the Finance Act, 2005. \r\n3. Inserted by Finance Act, 2004. \r\n4. In the original text the word is “waiving”.  This does not give any sense, hence the change. \r\n5. 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Substituted for the full stop by the Finance Act, 2005. \r\n2. Added by the Finance Act, 2005. \r\n3. Inserted by Finance Act, 2004. \r\n4. In the original text the word is “waiving”.  This does not give any sense, hence the change. \r\n5. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(35), page 41 \r\n6.","quote_sha256":"780ffd7f4769d6a7a9ddd110965966c203e78d9a49d3fb8b2c535c9f64d5209e","reader_fragment":"p-634036-635820-25c2a840ef19ce75","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-634036-635820-25c2a840ef19ce75","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7367a17531eefdf35c4e","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":635921,"character_end":635950,"quote":"Inserted by Finance Act, 2004","quote_sha256":"c95a79443fa97e843060d724f0303d34a5aecf1e5b707d82de1f4c3169dd3756","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":635751,"character_end":636180,"quote":"ection.]  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n251 \r\n \r\nLEGAL REFERENCE \r\n \r\n1. Substituted for the full stop by the Finance Act, 2005. \r\n2. Added by the Finance Act, 2005. \r\n3. Inserted by Finance Act, 2004. \r\n4. In the original text the word is “waiving”.  This does not give any sense, hence the change. \r\n5. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(35), page 41 \r\n6. Added by the Finance Act, 2003 (I o","quote_sha256":"10598403db74f6df51884ad0518cc27b298ba284a6bc4b2987d672cd2ffb81aa","reader_fragment":"p-634036-635820-25c2a840ef19ce75","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-634036-635820-25c2a840ef19ce75","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0261492f6e2b3aaa1886","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636092,"character_end":636109,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":635922,"character_end":636339,"quote":"nserted by Finance Act, 2004. \r\n4. In the original text the word is “waiving”.  This does not give any sense, hence the change. \r\n5. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(35), page 41 \r\n6. Added by the Finance Act, 2003 (I of 2003), S.5(35), page 41. \r\n7. Inserted by the Finance Act, 2006. \r\n8. Substituted for the words “Central Government” by the Finance Ordinance, 1972 (XXI of \r","quote_sha256":"b46fece8722bde3b5693754bfdece5aa1bd4e534b97eb023bb909dd4442d14a6","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-81be225de1b31f451b02","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636145,"character_end":636175,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":635975,"character_end":636405,"quote":"xt the word is “waiving”.  This does not give any sense, hence the change. \r\n5. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(35), page 41 \r\n6. Added by the Finance Act, 2003 (I of 2003), S.5(35), page 41. \r\n7. Inserted by the Finance Act, 2006. \r\n8. Substituted for the words “Central Government” by the Finance Ordinance, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule, S.1, page 76. \r\n9. Subst","quote_sha256":"d3670b044935a790b103e637155a8a65662c819506c90a3abc67857013681deb","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e546962de0f190182d21","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636212,"character_end":636245,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636042,"character_end":636475,"quote":"change. \r\n5. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(35), page 41 \r\n6. Added by the Finance Act, 2003 (I of 2003), S.5(35), page 41. \r\n7. Inserted by the Finance Act, 2006. \r\n8. Substituted for the words “Central Government” by the Finance Ordinance, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule, S.1, page 76. \r\n9. Substituted by the Finance Act, 1989 (V of 1989), S.5(7), page 119.  At the","quote_sha256":"fc3570b96ef8b9629340e5f6070295e6fbc239f004dd4a6b836ecf5479e3cfff","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-186f35ee7c0e602781a8","source":"pk-code-a55ea36c33f4c4c3","title":"Central Government” by the Finance Ordinance, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636279,"character_end":636329,"quote":"Central Government” by the Finance Ordinance, 1972","quote_sha256":"7b0ab8c8d4f66e220a7e3976c04259b0d6524bc3d157e809e9c631b0b110ed63","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636109,"character_end":636559,"quote":" (I of 2003), S.5(35), page 41 \r\n6. Added by the Finance Act, 2003 (I of 2003), S.5(35), page 41. \r\n7. Inserted by the Finance Act, 2006. \r\n8. Substituted for the words “Central Government” by the Finance Ordinance, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule, S.1, page 76. \r\n9. Substituted by the Finance Act, 1989 (V of 1989), S.5(7), page 119.  At the time of \r\nsubstitution section 202 was as under:- \r\n \r\n “202. Recovery of Governmen","quote_sha256":"572d979073fcf9a7906a98fc025231d73be600c9890471659c807c3e6636f6b3","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6bd59998a6cec34e47f3","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636400,"character_end":636436,"quote":"Substituted by the Finance Act, 1989","quote_sha256":"3f3a1b575a621905e82e0aba31ec8e33d13b996120f5971677f69faa122e3f7b","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":636230,"character_end":636666,"quote":"nance Act, 2006. \r\n8. Substituted for the words “Central Government” by the Finance Ordinance, 1972 (XXI of \r\n1972), S.3, page 56 and Second Schedule, S.1, page 76. \r\n9. Substituted by the Finance Act, 1989 (V of 1989), S.5(7), page 119.  At the time of \r\nsubstitution section 202 was as under:- \r\n \r\n “202. Recovery of Government dues. - (1) When, under this Act, a penalty is adjudged \r\nagainst any person or notice or demand is serve","quote_sha256":"113e41c0eca515788cebf5db22f9d0ad792b62dc10e07c561f3f960adee25225","reader_fragment":"p-635820-637551-a833031e2f2ccfb2","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-635820-637551-a833031e2f2ccfb2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f18d179c9b87c46f3c93","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1994","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":637797,"character_end":637830,"quote":"Inserted by the Finance Act, 1994","quote_sha256":"4f5a48201d9ebe903b36769ef33f917e840fb462ef926ada9e9e52b723961512","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":637627,"character_end":638060,"quote":"ch Collector \r\nshall on receiving such certificate proceed to recover the amount specified in the certificate as \r\na public demand or an arrear of land revenue.”.   \r\n10 Inserted by the Finance Act, 1994 (XII of 1994), S.6(4)(a), page 254. \r\n10a. Added by the Finance Act, 2007. \r\n11.  Substituted by the Finance Act, 1994 (XII of 1994), S.6(4)(b), page 254. 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Added by the Finance Act, 2007. \r\n11.  Substituted by the Finance Act, 1994 (XII of 1994), S.6(4)(b), page 254. 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Substituted for the full stop by the Finance Act, 1999 ((IV of 1999), S.10(12)(I), page 769. \r\n13. Added by the Finance Act, 1999 (IV of 1999), S.10(12)(I), page 769. \r\n14. Inserted by the Finance Act, 1999 (IV of 1999), S.10(12)(ii), page 769. \r\n14a. Added by the Finance Act, 2007. 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Substituted for the full stop by the Finance Act, 1999 ((IV of 1999), S.10(12)(I), page 769. \r\n13. Added by the Finance Act, 1999 (IV of 1999), S.10(12)(I), page 769. \r\n14. Inserted by the Finance Act, 1999 (IV of 1999), S.10(12)(ii), page 769. \r\n14a. Added by the Finance Act, 2007. \r\n15. Substituted for the word, brackets and figure “sub-section (3)” by th","quote_sha256":"acd26b8658ce109f042bd93161bb4bebdd01888e65d454dc1d276ecd8b2c00a7","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7df6fe157af5db8e5508","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638328,"character_end":638361,"quote":"Inserted by the Finance Act, 1999","quote_sha256":"97bd6e80035738df6ae5eff8f95b289f273a71f45d2f0e5bf27a281fa469a4af","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638158,"character_end":638591,"quote":"stituted for the full stop by the Finance Act, 1999 ((IV of 1999), S.10(12)(I), page 769. \r\n13. Added by the Finance Act, 1999 (IV of 1999), S.10(12)(I), page 769. \r\n14. Inserted by the Finance Act, 1999 (IV of 1999), S.10(12)(ii), page 769. \r\n14a. Added by the Finance Act, 2007. \r\n15. Substituted for the word, brackets and figure “sub-section (3)” by the Finance Act, 1994 (XII \r\nof 1994), S.6(4)(c), page 254. \r\n16. Added new sec","quote_sha256":"9967e5ea350fbf6f4551acdfd0b9d30bff2da481f42b4ae305e25f9bac16ce97","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-073e63a7dcfec18a3dc1","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638407,"character_end":638437,"quote":"Added by the Finance Act, 2007","quote_sha256":"844de868586bfd1f7e0951914dc7bd6f56967559d10dfb00225321799c21b508","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638237,"character_end":638667,"quote":" page 769. \r\n13. Added by the Finance Act, 1999 (IV of 1999), S.10(12)(I), page 769. \r\n14. Inserted by the Finance Act, 1999 (IV of 1999), S.10(12)(ii), page 769. \r\n14a. Added by the Finance Act, 2007. \r\n15. Substituted for the word, brackets and figure “sub-section (3)” by the Finance Act, 1994 (XII \r\nof 1994), S.6(4)(c), page 254. \r\n16. Added new section 202A by the Finance Act, 2006. \r\n16a. Inserted by the Finance Act, 2007","quote_sha256":"2f868cc6c9124e23e768eb23a137d8c6fecb38141e626851d4273146dccc25c4","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ae29e0484e1f21c8ab5a","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1994","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638516,"character_end":638533,"quote":"Finance Act, 1994","quote_sha256":"c70117aa152ad44568e541324a6dd7b2d4c69f00e524358112435d28f35de8bb","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638346,"character_end":638763,"quote":"nance Act, 1999 (IV of 1999), S.10(12)(ii), page 769. \r\n14a. Added by the Finance Act, 2007. \r\n15. Substituted for the word, brackets and figure “sub-section (3)” by the Finance Act, 1994 (XII \r\nof 1994), S.6(4)(c), page 254. \r\n16. Added new section 202A by the Finance Act, 2006. \r\n16a. Inserted by the Finance Act, 2007. \r\n17. Substituted for the word “ten” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(14), ","quote_sha256":"0eb959a2f7f1f5e64ccc5d0703b8e06c55b89e058111add8889c661f7d924904","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ef8a4e30f02508ff6b96","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638608,"character_end":638625,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638438,"character_end":638855,"quote":" \r\n15. Substituted for the word, brackets and figure “sub-section (3)” by the Finance Act, 1994 (XII \r\nof 1994), S.6(4)(c), page 254. \r\n16. Added new section 202A by the Finance Act, 2006. \r\n16a. Inserted by the Finance Act, 2007. \r\n17. Substituted for the word “ten” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(14), \r\npage 227. \r\n18. 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Added new section 202A by the Finance Act, 2006. \r\n16a. Inserted by the Finance Act, 2007. \r\n17. Substituted for the word “ten” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(14), \r\npage 227. \r\n18. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996), S. \r\n18A. 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Added new section 202A by the Finance Act, 2006. \r\n16a. Inserted by the Finance Act, 2007. \r\n17. Substituted for the word “ten” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(14), \r\npage 227. \r\n18. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996), S. \r\n18A. By the Finance Act, 2006 the words ”or Deputy Collector” were omitted. \r\n19. Substituted","quote_sha256":"45126ce1bca5966c8d14f17492ebe1da1b582319759465dcca1acb924438def8","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-553df5545eb7d2bb298f","source":"pk-code-a55ea36c33f4c4c3","title":"Assistant Collector” by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638808,"character_end":638853,"quote":"Assistant Collector” by the Finance Act, 1996","quote_sha256":"7e554bdb2e157e7164878b18dda83f8282b34f5bb42ae92c7091e6bca9a3bcf9","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638638,"character_end":639083,"quote":"rted by the Finance Act, 2007. \r\n17. Substituted for the word “ten” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(14), \r\npage 227. \r\n18. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996), S. \r\n18A. By the Finance Act, 2006 the words ”or Deputy Collector” were omitted. \r\n19. Substituted for the word “five” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(15),\r\n page 227. \r\n20 Substituted for the wo","quote_sha256":"49dc8f42b4b2d663be8b7e4609e00db3a1de7bb071f957e9ccec67ea674e98a5","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9cee95099248fc15f18b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638885,"character_end":638902,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638715,"character_end":639132,"quote":"nance Ordinance, 2002 (XXVII of 2002), S.4(14), \r\npage 227. \r\n18. Substituted for the words “Assistant Collector” by the Finance Act, 1996 (IX of 1996), S. \r\n18A. By the Finance Act, 2006 the words ”or Deputy Collector” were omitted. \r\n19. Substituted for the word “five” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(15),\r\n page 227. \r\n20 Substituted for the words “as an agent” by the Finance Act, 2003 (I of ","quote_sha256":"5457ef394f6581edab05c92ac876c60d7db5343f91a75a8ab62d87ad7056d192","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-295c86356b4f20846d64","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638994,"character_end":639017,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638824,"character_end":639247,"quote":"tor” by the Finance Act, 1996 (IX of 1996), S. \r\n18A. By the Finance Act, 2006 the words ”or Deputy Collector” were omitted. \r\n19. Substituted for the word “five” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(15),\r\n page 227. \r\n20 Substituted for the words “as an agent” by the Finance Act, 2003 (I of 2003), S.5(36)(a), \r\npage 41. \r\n21. Inserted the words” or issuance of bill of lading” by Finance Act, 2005. \r\n21a ","quote_sha256":"312dba4712d4ad70a21e4f45cfa16c96e361ea13ee1fff425d557c08a0f29aca","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4f73ed05fe10f1cd402","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":639108,"character_end":639125,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":638938,"character_end":639355,"quote":"e omitted. \r\n19. Substituted for the word “five” by the Finance Ordinance, 2002 (XXVII of 2002), S.4(15),\r\n page 227. \r\n20 Substituted for the words “as an agent” by the Finance Act, 2003 (I of 2003), S.5(36)(a), \r\npage 41. \r\n21. Inserted the words” or issuance of bill of lading” by Finance Act, 2005. \r\n21a Omitted the words” or issuance of bill of lading” by Finance Act, 2007. \r\n21b. Inserted by the Finance Act, ","quote_sha256":"e9e042d71c3572fe3ff8770d0eb527405d9ad62e48ff613d1b12b6595a084d49","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d085ba08b1f816607a83","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":639222,"character_end":639239,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":639052,"character_end":639469,"quote":"27. \r\n20 Substituted for the words “as an agent” by the Finance Act, 2003 (I of 2003), S.5(36)(a), \r\npage 41. \r\n21. Inserted the words” or issuance of bill of lading” by Finance Act, 2005. \r\n21a Omitted the words” or issuance of bill of lading” by Finance Act, 2007. \r\n21b. Inserted by the Finance Act, 2007. \r\n22. 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Inserted the words” or issuance of bill of lading” by Finance Act, 2005. \r\n21a Omitted the words” or issuance of bill of lading” by Finance Act, 2007. \r\n21b. Inserted by the Finance Act, 2007. \r\n22. Added by the Finance Act, 2003 (I of 2003), S.5(36)(b), page 41. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n252 \r\n \r\n23. Substituted by the Finance Act, 2003 (I of 2003), S.5(37), paged 41. 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Inserted the words” or issuance of bill of lading” by Finance Act, 2005. \r\n21a Omitted the words” or issuance of bill of lading” by Finance Act, 2007. \r\n21b. Inserted by the Finance Act, 2007. \r\n22. Added by the Finance Act, 2003 (I of 2003), S.5(36)(b), page 41. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n252 \r\n \r\n23. Substituted by the Finance Act, 2003 (I of 2003), S.5(37), paged 41. 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Inserted by the Finance Act, 2007. \r\n22. Added by the Finance Act, 2003 (I of 2003), S.5(36)(b), page 41. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n252 \r\n \r\n23. Substituted by the Finance Act, 2003 (I of 2003), S.5(37), paged 41. At the time of \r\nsubstitution section 208 was as under:- \r\n “208. 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Inserted by the Finance Act, 2007. \r\n22. Added by the Finance Act, 2003 (I of 2003), S.5(36)(b), page 41. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n252 \r\n \r\n23. Substituted by the Finance Act, 2003 (I of 2003), S.5(37), paged 41. At the time of \r\nsubstitution section 208 was as under:- \r\n “208. 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Inserted by the Finance Act, 2007. \r\n22. Added by the Finance Act, 2003 (I of 2003), S.5(36)(b), page 41. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n252 \r\n \r\n23. Substituted by the Finance Act, 2003 (I of 2003), S.5(37), paged 41. At the time of \r\nsubstitution section 208 was as under:- \r\n “208. Agent to produce authority if required. - (1) When any person applies to any \r\nofficers of customs for permission to transact any s","quote_sha256":"ad7550082a7c1433296bcbd80aaea64b6b238392b19c4c40c14ff14618eaafd3","reader_fragment":"p-637551-639321-cc38c3522746693d","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-637551-639321-cc38c3522746693d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-24dbfb70987cc512e993","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":640814,"character_end":640850,"quote":"Substituted by the Finance Act, 2003","quote_sha256":"4c5c9f1c2cdccd7aca7278dc67036a589c12e2c6a8b8df56b323684cfd744bae","reader_fragment":"p-639321-641038-f45caac8b69d1698","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-639321-641038-f45caac8b69d1698","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":640644,"character_end":641080,"quote":"evenue may, by an order, published in the official \r\nGazette, prohibit transaction with customs of any specified business through a clerk, servant \r\nor agent.”. \r\n \r\n24. Substituted by the Finance Act, 2003 (I of 2003), S.5(38), page 42. At the time of substitution \r\nsection 209 was as under:- \r\n \r\n “209. Liability of principal and agent.- (1) Subject to the provisions of sections 207 and \r\n208, anything which the owner of any goods","quote_sha256":"adf01e880741062842f0ad039daf420cf782d94b05a19ed060c59ed7d34d9de5","reader_fragment":"p-639321-641038-f45caac8b69d1698","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-639321-641038-f45caac8b69d1698","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-25c74ba03a63f99ae82a","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642318,"character_end":642354,"quote":"Substituted by the Finance Act, 2006","quote_sha256":"f20a2be05d2eb23334ab54529a822a503c5bc941ed7e0249a70fb86cbf9dfd5f","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642148,"character_end":642584,"quote":"rroneously refunded or \r\naccount of any reason other than willful act, negligence or default of the agent, such duty \r\nshall not be recovered from the agent.”.  \r\n \r\n25. Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- \r\n \r\n “211. 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For the word “three” the word “five” was substituted by the Finance Act, 2007. \r\n26.. Inserted section 211A by the Finance Act, 2006. \r\n27. Inserted by the Finance Act, 2005. \r\n28. The word “acknowledgement due” omitted by the Finance Ordinance, 1982 \r\n29. Substituted for the full stop by the Finance Act, ","quote_sha256":"7a85ee9f73f15823ea326b599c74ecbd271f5b8283c40f91595da10f2768f7c3","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a8afafb497be3725bf6b","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642894,"character_end":642911,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642724,"character_end":643141,"quote":"notification in the official Gazette, specify.” \r\n25a. For the word “three” the word “five” was substituted by the Finance Act, 2007. \r\n26.. Inserted section 211A by the Finance Act, 2006. \r\n27. Inserted by the Finance Act, 2005. \r\n28. The word “acknowledgement due” omitted by the Finance Ordinance, 1982 \r\n29. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(40)(a), \r\n30. 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For the word “three” the word “five” was substituted by the Finance Act, 2007. \r\n26.. Inserted section 211A by the Finance Act, 2006. \r\n27. Inserted by the Finance Act, 2005. \r\n28. The word “acknowledgement due” omitted by the Finance Ordinance, 1982 \r\n29. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(40)(a), \r\n30. Added by the Finance Act, 2003 (I of 2003), S.5(40)(b), page","quote_sha256":"e41b117b4779b8056c8f8691af250981309eef640a5428156e9dc191175c00c3","reader_fragment":"p-641038-642774-93c8e4cae489cc38","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-641038-642774-93c8e4cae489cc38","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-155d7ac0dae2dc9f2330","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Ordinance, 1982","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643006,"character_end":643029,"quote":"Finance Ordinance, 1982","quote_sha256":"5be15cb4208ab5a84405c779d1b2aeb195ca970a90d50c882d61469cdcaa24ef","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642836,"character_end":643259,"quote":"he Finance Act, 2007. \r\n26.. Inserted section 211A by the Finance Act, 2006. \r\n27. Inserted by the Finance Act, 2005. \r\n28. The word “acknowledgement due” omitted by the Finance Ordinance, 1982 \r\n29. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(40)(a), \r\n30. Added by the Finance Act, 2003 (I of 2003), S.5(40)(b), page 43.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n253 \r\n \r\n31. Re-numbered as sub-section (1","quote_sha256":"2a6eec04985cd3fa6e7a8989adc0ea1ace42977a3eb5e02262b936f9cea86d56","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e71beb107c2c4780e4d0","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643073,"character_end":643090,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642903,"character_end":643320,"quote":"ct, 2006. \r\n27. Inserted by the Finance Act, 2005. \r\n28. The word “acknowledgement due” omitted by the Finance Ordinance, 1982 \r\n29. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(40)(a), \r\n30. Added by the Finance Act, 2003 (I of 2003), S.5(40)(b), page 43.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n253 \r\n \r\n31. Re-numbered as sub-section (1) by the Finance Act, 1992 (VII of 1992), S.6(6), page 114 an","quote_sha256":"e8e1c682ba0e24ef74a196ffdcc22f51bba8cce87644b92319915d05b2bd52e6","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-03d7db51202266b005ff","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643122,"character_end":643152,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":642952,"character_end":643382,"quote":". \r\n28. The word “acknowledgement due” omitted by the Finance Ordinance, 1982 \r\n29. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(40)(a), \r\n30. Added by the Finance Act, 2003 (I of 2003), S.5(40)(b), page 43.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n253 \r\n \r\n31. Re-numbered as sub-section (1) by the Finance Act, 1992 (VII of 1992), S.6(6), page 114 and \r\nsubstituted by the Finance Act, 2003 (I of 2003). \r\n “(1) ","quote_sha256":"7b2f69feaf1c26a26914defda884a55b27ffe619ee74b37a7dc00c299518ba31","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-306f097f730ff159bf5a","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643194,"character_end":643210,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643024,"character_end":643440,"quote":" 1982 \r\n29. Substituted for the full stop by the Finance Act, 2003 (I of 2003), S.5(40)(a), \r\n30. Added by the Finance Act, 2003 (I of 2003), S.5(40)(b), page 43.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n253 \r\n \r\n31. Re-numbered as sub-section (1) by the Finance Act, 1992 (VII of 1992), S.6(6), page 114 and \r\nsubstituted by the Finance Act, 2003 (I of 2003). \r\n “(1) No suit, prosecution or other legal proceeding shall lie a","quote_sha256":"aec3eb7c440a82dda771409690356721b797110dd360d9632f294a104a95fc73","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a91b2f582855ce6b1800","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 1992","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643268,"character_end":643285,"quote":"Finance Act, 1992","quote_sha256":"175fd3309edad0bcb1d0e032498b8bee5576ebcdd0a0376b749d545684b0fbdd","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643098,"character_end":643515,"quote":"003), S.5(40)(a), \r\n30. Added by the Finance Act, 2003 (I of 2003), S.5(40)(b), page 43.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n253 \r\n \r\n31. Re-numbered as sub-section (1) by the Finance Act, 1992 (VII of 1992), S.6(6), page 114 and \r\nsubstituted by the Finance Act, 2003 (I of 2003). \r\n “(1) No suit, prosecution or other legal proceeding shall lie against the 5[Federal \r\nGovernment] or any public servant  for anything whic","quote_sha256":"315b4482141882e33938fc0061d582109e6882160620c0ee583b4ffc127025b2","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fba4ddfaf8f787ce8870","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643343,"character_end":643360,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643173,"character_end":643590,"quote":"(b), page 43.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n253 \r\n \r\n31. Re-numbered as sub-section (1) by the Finance Act, 1992 (VII of 1992), S.6(6), page 114 and \r\nsubstituted by the Finance Act, 2003 (I of 2003). \r\n “(1) No suit, prosecution or other legal proceeding shall lie against the 5[Federal \r\nGovernment] or any public servant  for anything which is done or intended to be done in  \r\ngood  faith in pursuance of this Act","quote_sha256":"c502d2dc6b1381fb2a43004c0f2c53751dde1507c120350e759f86823fa04892","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-65728f7bb746453e8c4f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643694,"character_end":643713,"quote":"Finance \r\nAct, 2007","quote_sha256":"50d710bfa8339eb9f9cb8a547cfcc30f52aac88c03f3f3b5431d4060e522d70a","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643524,"character_end":643943,"quote":" or intended to be done in  \r\ngood  faith in pursuance of this Act or the Rules.”. \r\n31a. For the word “Central Board of Revenue” the word “Board” was substituted by the Finance \r\nAct, 2007. \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(41), page 43. \r\n33. Added by the Finance Act, 1992 (VII of 1992), S.6(6), page 114. \r\n34. Substituted for the “full stop” by the Prevention of Smuggling Act, 1977. \r\n 35. ","quote_sha256":"1af3b9f00ea024b37bf0ff803311dd719bc23d706790e45856fe0a12446bd62e","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a7f14425910677c1755d","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643721,"character_end":643754,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643551,"character_end":643984,"quote":" \r\ngood  faith in pursuance of this Act or the Rules.”. \r\n31a. For the word “Central Board of Revenue” the word “Board” was substituted by the Finance \r\nAct, 2007. \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(41), page 43. \r\n33. Added by the Finance Act, 1992 (VII of 1992), S.6(6), page 114. \r\n34. Substituted for the “full stop” by the Prevention of Smuggling Act, 1977. \r\n 35. Added by the Prevention of Smuggling Act,","quote_sha256":"96aaf5db89c7e8a63c2ae4bba3f21cce25726c819a1c3b4a93e5ead4d4b2d65e","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fdd924a8114e389d8e2f","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1992","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643792,"character_end":643822,"quote":"Added by the Finance Act, 1992","quote_sha256":"4bc2ec66268f2d3eba0d61702e504a428fd23ff82b06a3c5ede86b456a2c430b","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643622,"character_end":644052,"quote":"word “Central Board of Revenue” the word “Board” was substituted by the Finance \r\nAct, 2007. \r\n32. Inserted by the Finance Act, 2003 (I of 2003), S.5(41), page 43. \r\n33. Added by the Finance Act, 1992 (VII of 1992), S.6(6), page 114. \r\n34. Substituted for the “full stop” by the Prevention of Smuggling Act, 1977. \r\n 35. Added by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(viii), page 229.  \r\n36. Added by the Finan","quote_sha256":"d4ed56a1bd6174611c82eb7f0d706e85406d331a1c719feb2c24cc9be8353d7c","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b509716e45b1f9b480dd","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1994","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644034,"character_end":644064,"quote":"Added by the Finance Act, 1994","quote_sha256":"32d5a0f4e3091e0347e657889e71ef66d66e76f2bf651cd376e69f8d84ff63d6","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643864,"character_end":644294,"quote":"bstituted for the “full stop” by the Prevention of Smuggling Act, 1977. \r\n 35. Added by the Prevention of Smuggling Act, 1977 (XII of 1977), S.51(viii), page 229.  \r\n36. Added by the Finance Act, 1994 (XII of 1994), S.6(5), page 254. \r\n37.  Substituted for the words “First Schedule” by the Finance Act, 1975 (L of 1975), \r\n38. Omitted by the Federal Laws (R&D) Ordinance, 1981.  At the time of omission section 220 \r\nwas as under","quote_sha256":"3c50da5432a690904a2f70335c500f3bd9b625fcbced3b0a086a2db16c8812ba","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1ee8e7972b6f66ca809d","source":"pk-code-a55ea36c33f4c4c3","title":"First Schedule” by the Finance Act, 1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644132,"character_end":644172,"quote":"First Schedule” by the Finance Act, 1975","quote_sha256":"12f43824640fae6ec9c84afe1c16dc581139f8b038097e20c85209215e7fe9d3","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":643962,"character_end":644402,"quote":"tion of Smuggling Act, 1977 (XII of 1977), S.51(viii), page 229.  \r\n36. Added by the Finance Act, 1994 (XII of 1994), S.6(5), page 254. \r\n37.  Substituted for the words “First Schedule” by the Finance Act, 1975 (L of 1975), \r\n38. Omitted by the Federal Laws (R&D) Ordinance, 1981.  At the time of omission section 220 \r\nwas as under:- \r\n “220. Repeals and amendments.- The enactment specified in the 38a[Fourth Schedule] \r\nare repealed or a","quote_sha256":"3cf92216095310e4bcd873f58406d453e8ab3a76dde50232ca685a3775aaeb2f","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a8f10b93057c257dffde","source":"pk-code-a55ea36c33f4c4c3","title":"Schedule” by the Finance Act, 1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644518,"character_end":644552,"quote":"Schedule” by the Finance Act, 1975","quote_sha256":"b7ab63b5acdc665d0f87a95baa3ebde3350dd10f5f16b1e844d314ee4dbbcc0d","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644348,"character_end":644782,"quote":"cified in the 38a[Fourth Schedule] \r\nare repealed or amended to the extent specified respectively in columns 3 and 4 thereof.”. \r\n38a.  Substituted for the words “second Schedule” by the Finance Act, 1975. \r\n39.. Added by the Finance Act, 1975 (L of 1975),S.7(7), page 10. \r\n40. The words “one and a half per cent per month” substituted with the words KIBO plus three \r\nper cent per annum” by Finance Act,2009. \r\n 41. Inserted by Fina","quote_sha256":"a28b759a1c5dd1670ac536df5d941ef4702b1783889cce83a2580d158b35ae8c","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c8c9d941e88c9292128c","source":"pk-code-a55ea36c33f4c4c3","title":"Added by the Finance Act, 1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644561,"character_end":644591,"quote":"Added by the Finance Act, 1975","quote_sha256":"7e827ccca6d16bf01b4c0d8050f68164a50f2e9b84d4636ad6edba008011ae61","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644391,"character_end":644821,"quote":"pealed or amended to the extent specified respectively in columns 3 and 4 thereof.”. \r\n38a.  Substituted for the words “second Schedule” by the Finance Act, 1975. \r\n39.. Added by the Finance Act, 1975 (L of 1975),S.7(7), page 10. \r\n40. The words “one and a half per cent per month” substituted with the words KIBO plus three \r\nper cent per annum” by Finance Act,2009. \r\n 41. Inserted by Finance Act, 2012. \r\n42. Inserted by Financ","quote_sha256":"4084e6079ca57c609415f9bd67ad204e0dc2ee3750a849d0ff25c2ce920ee2da","reader_fragment":"p-642774-644556-4a9194c21148d443","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-642774-644556-4a9194c21148d443","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e82e44859ad3cdd6e3f0","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act,2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644741,"character_end":644757,"quote":"Finance Act,2009","quote_sha256":"9bed4c823191d2eb1e6d5fb66a2bfe4b712548447d944aafe1ef7972389bf9b0","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644571,"character_end":644987,"quote":"he Finance Act, 1975 (L of 1975),S.7(7), page 10. \r\n40. The words “one and a half per cent per month” substituted with the words KIBO plus three \r\nper cent per annum” by Finance Act,2009. \r\n 41. Inserted by Finance Act, 2012. \r\n42. Inserted by Finance Act, 2012 \r\n43. Substituted for the word “ (1) All importers, exporters and claimants of duty drawback, \r\nrefunds or any notified concessions, terminal operators, o","quote_sha256":"47a68d19508cfe3e8ca5450942878b244b16c10a362d382e378febc88c3d20f9","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9bc268a74f6c293c1a61","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644766,"character_end":644795,"quote":"Inserted by Finance Act, 2012","quote_sha256":"4f6c30e58c56d112e2976f53391e3a69c9a3f46b5694d45bef1c03f71153893a","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644596,"character_end":645025,"quote":"f 1975),S.7(7), page 10. \r\n40. The words “one and a half per cent per month” substituted with the words KIBO plus three \r\nper cent per annum” by Finance Act,2009. \r\n 41. Inserted by Finance Act, 2012. \r\n42. Inserted by Finance Act, 2012 \r\n43. Substituted for the word “ (1) All importers, exporters and claimants of duty drawback, \r\nrefunds or any notified concessions, terminal operators, owners of the warehouses, customs \r\nage","quote_sha256":"95e79e98b36834279ae276b73f615ab8d7d6768faee6278f9c6f7384f435ea5c","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-83e0df717e7fcfb92250","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644803,"character_end":644832,"quote":"Inserted by Finance Act, 2012","quote_sha256":"4f6c30e58c56d112e2976f53391e3a69c9a3f46b5694d45bef1c03f71153893a","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":644633,"character_end":645062,"quote":"rds “one and a half per cent per month” substituted with the words KIBO plus three \r\nper cent per annum” by Finance Act,2009. \r\n 41. Inserted by Finance Act, 2012. \r\n42. Inserted by Finance Act, 2012 \r\n43. Substituted for the word “ (1) All importers, exporters and claimants of duty drawback, \r\nrefunds or any notified concessions, terminal operators, owners of the warehouses, customs \r\nagents and the licensed customs bonded c","quote_sha256":"423103b1b3e7080714bdc5695907d3eb2e3a79ffb2b86fc02958519ca48944c1","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5527d40b29559448f96","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645305,"character_end":645322,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645135,"character_end":645552,"quote":"y or indirectly, relating to international trade, shall be required to maintain \r\nand keep records and correspondence concerning import and export transactions” by the \r\nFinance Act, 2012. \r\n44. Substituted for the word “extend the time limit laid down in any section” by the Finance Act, \r\n2012. \r\n45. Substituted for the words “Pakistan Customs Service” by Finance Act, 2013.  \r\n46. Inserted by Finance Act, 2017 \r\n","quote_sha256":"2614fcbfea4d67a49bbbb0ebb046c860c81a31a751aabb27f5fa2dd4f23e4439","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-765c2e6a807c44ef3485","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645411,"character_end":645430,"quote":"Finance Act, \r\n2012","quote_sha256":"b474c6b536b09575754f720b4129e70735ed7a6ce81db79f85f47447f8f8f4b2","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645241,"character_end":645660,"quote":"respondence concerning import and export transactions” by the \r\nFinance Act, 2012. \r\n44. Substituted for the word “extend the time limit laid down in any section” by the Finance Act, \r\n2012. \r\n45. Substituted for the words “Pakistan Customs Service” by Finance Act, 2013.  \r\n46. Inserted by Finance Act, 2017 \r\n47. Inserted by Finance Act, 2018. \r\n48. Inserted by Finance Act, 2019.  \r\n49. Substituted by Finance Act, 2","quote_sha256":"08f21b518ebb8e19d3fa3ba6f3985c7ecea432a96e384d12f2724ac4907fb7f7","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-18c055bdf8674fc716f4","source":"pk-code-a55ea36c33f4c4c3","title":"Pakistan Customs Service” by Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645465,"character_end":645511,"quote":"Pakistan Customs Service” by Finance Act, 2013","quote_sha256":"9a4e3b9b7dd3e886db31b88c7ff8c43f7796fd2be2ab6b5d7fc746784b274f61","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645295,"character_end":645741,"quote":" by the \r\nFinance Act, 2012. \r\n44. Substituted for the word “extend the time limit laid down in any section” by the Finance Act, \r\n2012. \r\n45. Substituted for the words “Pakistan Customs Service” by Finance Act, 2013.  \r\n46. Inserted by Finance Act, 2017 \r\n47. Inserted by Finance Act, 2018. \r\n48. Inserted by Finance Act, 2019.  \r\n49. Substituted by Finance Act, 2019. At the time of substitution the words was “Central Excise \r\nand Sales Tax” .","quote_sha256":"35065e46061da5e83a10c011ce8b9212240594d1c2b251695011dca744103a8d","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ecd042f4b1a181eca86e","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645520,"character_end":645549,"quote":"Inserted by Finance Act, 2017","quote_sha256":"ac6f3ce4e463e52820e28d4354f5f206bef712467d050ba7bf4576e81f6c4a63","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645350,"character_end":645779,"quote":"word “extend the time limit laid down in any section” by the Finance Act, \r\n2012. \r\n45. Substituted for the words “Pakistan Customs Service” by Finance Act, 2013.  \r\n46. Inserted by Finance Act, 2017 \r\n47. Inserted by Finance Act, 2018. \r\n48. Inserted by Finance Act, 2019.  \r\n49. Substituted by Finance Act, 2019. At the time of substitution the words was “Central Excise \r\nand Sales Tax” .  \r\n50. Inserted by Finance Act, 2019.","quote_sha256":"1d969c6245af2aaab41a0c81cbf24450805d37a565232cf6d4e93049a267bc4b","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf9369fefc79309ecb01","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645556,"character_end":645585,"quote":"Inserted by Finance Act, 2018","quote_sha256":"fb69da3cadfb014e22537098bee4f55bd5899b4083a722a9fbf543c37cd8b908","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645386,"character_end":645815,"quote":"n in any section” by the Finance Act, \r\n2012. \r\n45. Substituted for the words “Pakistan Customs Service” by Finance Act, 2013.  \r\n46. Inserted by Finance Act, 2017 \r\n47. Inserted by Finance Act, 2018. \r\n48. Inserted by Finance Act, 2019.  \r\n49. Substituted by Finance Act, 2019. At the time of substitution the words was “Central Excise \r\nand Sales Tax” .  \r\n50. Inserted by Finance Act, 2019. \r\n51. Omitted the Finance Act, 2019","quote_sha256":"15c2d1a0a8d5598798a4f4fa846ec5b81e67ccd3e57f6f6de63c0af511d9573c","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aa779b2c914b56e93bcd","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645593,"character_end":645622,"quote":"Inserted by Finance Act, 2019","quote_sha256":"766e7ee37765d234da91d06249ce5909e05f52cd42dadc8220ad9cfa8bae0da8","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645423,"character_end":645852,"quote":" \r\n2012. \r\n45. Substituted for the words “Pakistan Customs Service” by Finance Act, 2013.  \r\n46. Inserted by Finance Act, 2017 \r\n47. Inserted by Finance Act, 2018. \r\n48. Inserted by Finance Act, 2019.  \r\n49. Substituted by Finance Act, 2019. At the time of substitution the words was “Central Excise \r\nand Sales Tax” .  \r\n50. Inserted by Finance Act, 2019. \r\n51. Omitted the Finance Act, 2019. At the time of omission the words w","quote_sha256":"960fd293a030ed6bf463ec640965d1e2dd5f06f8f178be8261d11fd4665fa1d8","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e2999e0a89bb8bf53e3f","source":"pk-code-a55ea36c33f4c4c3","title":"Substituted by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645631,"character_end":645663,"quote":"Substituted by Finance Act, 2019","quote_sha256":"4ecf84575b64a9243c10f2b5cc60cfd9888653144921e90bb393ec7e0a2b68eb","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":645461,"character_end":645893,"quote":"ds “Pakistan Customs Service” by Finance Act, 2013.  \r\n46. Inserted by Finance Act, 2017 \r\n47. Inserted by Finance Act, 2018. \r\n48. Inserted by Finance Act, 2019.  \r\n49. Substituted by Finance Act, 2019. At the time of substitution the words was “Central Excise \r\nand Sales Tax” .  \r\n50. Inserted by Finance Act, 2019. \r\n51. Omitted the Finance Act, 2019. 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Inserted by Finance Act, 2019.  \r\n49. Substituted by Finance Act, 2019. At the time of substitution the words was “Central Excise \r\nand Sales Tax” .  \r\n50. Inserted by Finance Act, 2019. \r\n51. Omitted the Finance Act, 2019. At the time of omission the words was ”with approval of \r\nFederal Government” \r\n52. Inserted/substituted by Finance Act, 2020 (June) \r\n53. Inserted by Finance Act, 2021 (June) \r\n54. 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Regulation of proceedings for the detention and confiscation of the prohibited \r\ngoods imported or intended to be exported, including veri","quote_sha256":"3398c7bb62416dc0fa96d0b7e5ca673fb5b1bb9c6e82904d310ae75bdaa285bf","reader_fragment":"p-644556-646293-516aad99d28bf149","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-644556-646293-516aad99d28bf149","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aef9e313e0f4309daf9a","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":648590,"character_end":648606,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-648025-649747-ac50f2a4041815e3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-648025-649747-ac50f2a4041815e3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":648420,"character_end":648836,"quote":"ts. \r\n8. Sealing of conveyances carrying transit goods and in other cases.  licensee; \r\nconditions and restrictions applying to the license including furnishing of \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n255 \r\n \r\nsecurity; circumstances in which license may be suspended or revoked; \r\nappeals against the suspension or revocation of the license. \r\n9. Matters pertaining to any business for the regulation of which a notificatio","quote_sha256":"997e839d5ea91c153b2882b7e8b228f344e59f1652acca0463f8fc89cb65a1a3","reader_fragment":"p-648025-649747-ac50f2a4041815e3","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-648025-649747-ac50f2a4041815e3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d2adbd35b516364ed844","source":"pk-code-a55ea36c33f4c4c3","title":"CUSTOMS ACT,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":651062,"character_end":651078,"quote":"CUSTOMS ACT,1969","quote_sha256":"4f8b877a9c6db0231bed73bbd860acd1dd609e9205a27f4ce92d9a84b8c3c9f5","reader_fragment":"p-649747-651504-fbbf28c7e438c331","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-649747-651504-fbbf28c7e438c331","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":650892,"character_end":651308,"quote":"\n21. Licensing of agents; the form of the license and fee payable therefore; the \r\nauthority competent to grant the license; the period of validity of the license; \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n256 \r\n \r\nqualifications of the licensee; conditions and restrictions applying to the \r\nlicense including furnishing of security; circumstances in which license may \r\nbe suspended or revoked; appeals against the suspension o","quote_sha256":"93a0c20f84aae41647076a3c1082ce4ae1280b401f2cc99630057f7bee7904f3","reader_fragment":"p-649747-651504-fbbf28c7e438c331","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-649747-651504-fbbf28c7e438c331","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-82d79c56735282b4515f","source":"pk-code-a55ea36c33f4c4c3","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652576,"character_end":652593,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652406,"character_end":652823,"quote":"er necessary for giving effect to the provisions of this Act.      \r\n   \r\n6[THE FOURTH SCHEDULE] \r\n(See section 219) \r\n7[THE FIFTH SCHEDULE] \r\n(See section 4 (30) \r\n(See Finance Act, 2025) \r\nLEGAL REFERENCES \r\n1. Substituted the words” Bill of Export” by the Finance Act, 2006. \r\n2. Inserted by Finance Act, 1977 (XXX of 1977), S.9(3), page 301.   \r\n3. Added by Finance Act, 1989 (V  of 1989), S.5, Part-III, page 174","quote_sha256":"c4d274f63d30cecf67f750721342daab677b1e2b73d08d726515fba46fb91e1a","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-25f0e6d0c921506542c6","source":"pk-code-a55ea36c33f4c4c3","title":"Bill of Export” by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652642,"character_end":652682,"quote":"Bill of Export” by the Finance Act, 2006","quote_sha256":"987edce35663cb6af4ee37f31bef4f780a1dd5b97257e23a0829e56b14940f0b","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652472,"character_end":652912,"quote":" \r\n   \r\n6[THE FOURTH SCHEDULE] \r\n(See section 219) \r\n7[THE FIFTH SCHEDULE] \r\n(See section 4 (30) \r\n(See Finance Act, 2025) \r\nLEGAL REFERENCES \r\n1. Substituted the words” Bill of Export” by the Finance Act, 2006. \r\n2. Inserted by Finance Act, 1977 (XXX of 1977), S.9(3), page 301.   \r\n3. Added by Finance Act, 1989 (V  of 1989), S.5, Part-III, page 174. \r\n4. Omitted by Finance Act, 2012. \r\n 5. Inserted by Finance Act, 2018 \r\n6. Omitted by ","quote_sha256":"45bc50a01c349ed0d152b4dc4a3e285fdd64dd8e5d1b5a534636c1f9192103dd","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-149729b3f5fa877435ab","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652689,"character_end":652718,"quote":"Inserted by Finance Act, 1977","quote_sha256":"0475cb4675efd91a399c5d100f4800e19c262666090041cd15b5495cbde9899f","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652519,"character_end":652948,"quote":"19) \r\n7[THE FIFTH SCHEDULE] \r\n(See section 4 (30) \r\n(See Finance Act, 2025) \r\nLEGAL REFERENCES \r\n1. Substituted the words” Bill of Export” by the Finance Act, 2006. \r\n2. Inserted by Finance Act, 1977 (XXX of 1977), S.9(3), page 301.   \r\n3. Added by Finance Act, 1989 (V  of 1989), S.5, Part-III, page 174. \r\n4. Omitted by Finance Act, 2012. \r\n 5. Inserted by Finance Act, 2018 \r\n6. Omitted by the Federal Laws (Revision & Declara","quote_sha256":"ff8ca9d7b7a453983914820870018dfff03c25b3bfe87f7ce121047ab664b043","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-26e3902358c4dc32bd70","source":"pk-code-a55ea36c33f4c4c3","title":"Added by Finance Act, 1989","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652759,"character_end":652785,"quote":"Added by Finance Act, 1989","quote_sha256":"130ef7e6605b1aedaa22711d8a2285bd046e5462e1e23f57ba49201840da415f","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652589,"character_end":653015,"quote":"2025) \r\nLEGAL REFERENCES \r\n1. Substituted the words” Bill of Export” by the Finance Act, 2006. \r\n2. Inserted by Finance Act, 1977 (XXX of 1977), S.9(3), page 301.   \r\n3. Added by Finance Act, 1989 (V  of 1989), S.5, Part-III, page 174. \r\n4. Omitted by Finance Act, 2012. \r\n 5. Inserted by Finance Act, 2018 \r\n6. Omitted by the Federal Laws (Revision & Declaration) Ordinance, 1981 (XXVII of 1981), \r\nS.3 and Second Schedule w.","quote_sha256":"e5112fb36a66200e71e9b267a58ec694d7262cdd6adfb08118cb1d3ceaaf9cac","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f91c4a900b56ccebc5b3","source":"pk-code-a55ea36c33f4c4c3","title":"Omitted by Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652830,"character_end":652858,"quote":"Omitted by Finance Act, 2012","quote_sha256":"1955793105a7ffb6c043e42354f5bbfa7375e0885b4362389ce2faaa575183bd","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652660,"character_end":653088,"quote":" the Finance Act, 2006. \r\n2. Inserted by Finance Act, 1977 (XXX of 1977), S.9(3), page 301.   \r\n3. Added by Finance Act, 1989 (V  of 1989), S.5, Part-III, page 174. \r\n4. Omitted by Finance Act, 2012. \r\n 5. Inserted by Finance Act, 2018 \r\n6. Omitted by the Federal Laws (Revision & Declaration) Ordinance, 1981 (XXVII of 1981), \r\nS.3 and Second Schedule w.e.f. 8th July, 1981.  \r\n7. Inserted by Finance Act, 2014 \r\n \r\n \r\n \r\n \r\n \r","quote_sha256":"93911a1f0376427d18ade01ac085fec5e2c247260757afbc4a22a286e0382a3a","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0c0232d80e2e887c36a9","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652866,"character_end":652895,"quote":"Inserted by Finance Act, 2018","quote_sha256":"fb69da3cadfb014e22537098bee4f55bd5899b4083a722a9fbf543c37cd8b908","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652696,"character_end":653125,"quote":"d by Finance Act, 1977 (XXX of 1977), S.9(3), page 301.   \r\n3. Added by Finance Act, 1989 (V  of 1989), S.5, Part-III, page 174. \r\n4. Omitted by Finance Act, 2012. \r\n 5. Inserted by Finance Act, 2018 \r\n6. Omitted by the Federal Laws (Revision & Declaration) Ordinance, 1981 (XXVII of 1981), \r\nS.3 and Second Schedule w.e.f. 8th July, 1981.  \r\n7. Inserted by Finance Act, 2014 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n","quote_sha256":"adce0a10b1cb6a5501f84a43d40383c3a6e737546fc03966a5155964f501a10e","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2c6b85e8c9a322e9c213","source":"pk-code-a55ea36c33f4c4c3","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":653042,"character_end":653071,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-651504-653128-8e4a308af3eb4ae1","reader_url":"/laws/pk-code-a55ea36c33f4c4c3#p-651504-653128-8e4a308af3eb4ae1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-a55ea36c33f4c4c3","text_version_id":"law:pk-code-a55ea36c33f4c4c3:sha256:fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","text_sha256":"fc529f750746cbd6105d29703947a954ff122f28e113749e9aae6e2a9021fe82","character_start":652872,"character_end":653128,"quote":"ed by Finance Act, 2018 \r\n6. Omitted by the Federal Laws (Revision & Declaration) Ordinance, 1981 (XXVII of 1981), \r\nS.3 and Second Schedule w.e.f. 8th July, 1981.  \r\n7. 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