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  "title": "Customs Act, 1969 (Same as on the official website of FBR dated 30-06-2025)",
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  "text": "GOVERNMENT OF PAKISTAN \r\nREVENUE DIVISION \r\nFEDERAL BOARD OF REVENUE \r\n***** \r\n \r\n \r\n \r\n \r\n \r\nTHE CUSTOMS ACT, 1969 \r\n(IV OF 1969) \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nAs amended up to 30th June, 2025 \r\n \r\n \r\n \r\n \r\n \r\nPublished by: \r\nPrinting & Publication Customs Budget \r\nFBR, Islamabad. \r\nTHE CUSTOMS ACT, 1969 \r\ni \r\n \r\n CONTENTS  \r\n \r\n \r\nCHAPTER I  \r\n \r\n \r\nPRELIMINARY \r\n \r\nSection \r\n \r\nPage \r\nNo.    \r\n1 Short title, extent and commencement. 1    \r\n2 Definitions. 1    \r\n \r\nCHAPTER II \r\n \r\n   \r\n \r\nAPPOINTMENT OF OFFICERS OF \r\n \r\n \r\nCUSTOMS AND THEIR POWERS \r\n \r\n   \r\n3 Appointment of officers of customs. 10   \r\n \r\n3A The Directorate General Intelligence and Risk Management, \r\ncustoms, \r\n10 \r\n  \r\n \r\n3AA Directorate General of Transit Trade. 10   \r\n \r\n3AAA. Directorate General of China Pakistan Economic Corridor \r\n  \r\n10 \r\n3B.  Directorate General of Customs Auction 11   \r\n \r\n3BB Directorate General of Reform and Automation. 11   \r\n \r\n3BBB Directorate General of Communication and Public Relations, \r\nCustoms \r\n11 \r\n  \r\n \r\n3C Directorate General of Customs Academy of Pakistan 11   \r\n \r\n3CC Directorate General of Intellectual Property Rights 11   \r\n \r\n3CCA Directorate General of Law and Prosecution \r\n \r\n11 \r\n3CCB Directorate General of National Nuclear Detection \r\nArchitecture \r\n \r\n11 \r\n3CCC Directorate General of Marine 11 \r\n \r\n \r\nTHE CUSTOMS ACT, 1969 \r\nii \r\n \r\n \r\nSection  Page \r\nNo. \r\n \r\n3CCD Directorate General of National Targeting Centre \r\n \r\n11 \r\n3CCE Directorate General of Combating Trade Based Money \r\nLaundering \r\n \r\n12 \r\n3D Directorate General, Valuation  12   \r\n \r\n3DD Directorate General of Post Clearance Audit(PCA) \r\n  \r\n12 \r\n3DDD Directorate General of Input Output Co-efficient  \r\nOrganization \r\n  \r\n12 \r\n3E.  Powers and functioning of the Directorates, etc \r\n  \r\n12 \r\n3F Hiring of technology specialists, auditors, accountants and \r\ngoods evaluators on short term contract \r\n \r\n \r\n4 Powers and duties of officers of customs. 12   \r\n \r\n5 Delegation of powers. 13   \r\n \r\n6  Entrustment of functions of the customs officers to  certain \r\nother officers. \r\n13 \r\n  \r\n \r\n7 Assistance to the officers of customs. 14   \r\n \r\n8  Exemption from service on jury or inquest or as assessors. 14 \r\n8A. Uniform 14   \r\n  \r\nCHAPTER III    \r\n  \r\nDECLARATION OF PORTS, AIRPORTS,   \r\nLAND CUSTOMS-STATIONS, ETC. \r\n  \r\n \r\n9 Declaration of customs-ports, customs-airports, etc. 16   \r\n \r\n10  Power to approve landing places and specify limits of \r\ncustoms-stations. \r\n16 \r\n  \r\n \r\n11 Power to declare warehousing stations. 16 \r\nTHE CUSTOMS ACT, 1969 \r\niii \r\n \r\n  \r\n \r\n   \r\nSection \r\n \r\nPage \r\nNo. \r\n \r\n12 Power to appoint or licence public ware-houses. 16 \r\n \r\n12A. Power to appoint or licence common warehouses 17 \r\n \r\n13 Power to license private ware-houses. 17 \r\n   \r\n14 Stations for officers of customs to board and land. 18   \r\n \r\n14A Provision of accommodation at customs ports, etc. 18 \r\n    \r\nPROHIBITION AND RESTRICTION OF   \r\nIMPORTATION AND EXPORTATION    \r\n \r\n15 Prohibitions. \r\n \r\n20 \r\n16  Power to prohibit or restrict importation and exportation of \r\ngoods. \r\n \r\n21 \r\n17 Detention, seizure and confiscation of goods imported in \r\nviolation of section 15 or section 16. \r\n21 \r\n  \r\n \r\n \r\nCHAPTER V   \r\nLEVY OF, EXEMPTION FROM, AND   \r\nREPAYMENT OF, CUSTOMS-DUTIES    \r\n \r\n18 Goods dutiable. 23   \r\n \r\n18A Special customs duty on imported goods. 24   \r\n \r\n18B Omitted 24   \r\n \r\n18C Rates of duty and taxes and determination of origin under \r\ntrade agreements \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 exceptional \r\ncircumstances. \r\n  \r\n27 \r\n21 Power to deliver certain goods without payment of duty and \r\nto repay duty on certain goods. \r\n27 \r\n  \r\n \r\n21A Power to defer collection of customs-duty. 27 \r\n   \r\n22  Re-importation of goods produced or manufactured in \r\nPakistan. \r\n28 \r\n   \r\n22A. Temporary export of imported plant and machinery 28 \r\n \r\n23 Goods, derelict, wreck, etc. \r\n  \r\n29 \r\n   \r\n24  Provisions and stores may be exported free of duty. 29    \r\n25  Value of imported and exported goods. 29    \r\n25A Powers to determine the customs value. 36    \r\n25AA Power to use data exchange information for determination of \r\ncustoms value. \r\n  \r\n37 \r\n25B Omitted 37    \r\n25C Power to takeover the imported goods. 37    \r\n25D Review of the value 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 determination of rate of import duty. 41    \r\n30A Date of determination of rate of duty for clearance through \r\nthe Customs Computerized System. \r\n42 \r\n   \r\n31  Date for determination of rate of duty on goods exported 43    \r\n31A Effective rate of duty.      43  \r\n  \r\n \r\n32  False statement, error, etc.  43  \r\n32A Fiscal fraud. 45    \r\n32B Compounding of offence 46    \r\n33  Refund to be claimed within one year.  46    \r\n34  Power to give credit for, and keep account-current of duties \r\nand charges.  \r\n47 \r\n   \r\n \r\nCHAPTER VI \r\n \r\n   \r\n \r\nDRAWBACK \r\n \r\n   \r\n35  Drawback of the export on imported goods. 58    \r\n36 Drawback on goods taken into use between importation  and \r\nexportation. \r\n58 \r\n   \r\n37  Drawback on goods used in the manufacture of goods which \r\nare exported. \r\n58 \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 VII \r\n \r\n   \r\n \r\nARRIVAL AND DEPARTURE OF CONVEYANCE.  \r\n \r\n   \r\n43  Delivery of import manifest in respect of a vessel. 61 \r\n44  Delivery of import manifest in respect of a conveyance other \r\nthan a vessel. \r\n62 \r\n   \r\n45  Signature and contents of import manifest and amendment \r\nthereof. \r\n62 \r\n   \r\n46  Duty of person receiving import manifest. 63    \r\n47 Bulk not to be broken until manifest, etc., delivered and \r\nvessel entered inwards. \r\n63 \r\n   \r\n48 Power to require production of documents and ask questions. 63    \r\n49  Special pass for breaking bulk. 63    \r\n50 Order for entry outwards or loading of goods to be obtained \r\nbefore export goods are loaded.  \r\n63 \r\n   \r\n51  No vessel to depart without port-clearance. 64    \r\n52  No 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 conveyance. \r\n65 \r\n \r\n[ \r\n \r\n56 Grant of port-clearance or permission for departure. 66    \r\n \r\nCHAPTER VIII \r\n \r\n   \r\n \r\nGENERAL PROVISIONS AFFECTING \r\n \r\n \r\nCONVEYANCES AT CUSTOMS-STATIONS \r\n \r\n   \r\n57 Grant of port-clearance or permission for departure on \r\nsecurity of agent.  \r\n66 \r\n58 Power to cancel port-clearance or permission for departure. 67 \r\n \r\n59 Exemption of certain classes of conveyance from certain  \r\nprovisions of this Chapter.   \r\n  \r\n67 \r\n60 Power to depute officer of customs to board conveyances.  69  \r\n61 Officer to be received and accommodation to be  69    \r\n62 Officer’s powers of access, etc. 69    \r\n63 Sealing of conveyance. 69    \r\n64 Goods not to be loaded or unloaded or water-borne  70    \r\n65 Goods not to be loaded or unloaded or passed on certain  70    \r\n66 Goods not to be loaded or unloaded except at approved  70    \r\n67 Power to exempt from sections 64 and 66.  70    \r\n68 Boat-note. 70    \r\n69 Goods water-borne to be forthwith landed or shipped.         71    \r\n70 Goods not to be transshipped without permission. 71    \r\n71 Power to prohibit plying of unlicensed cargo-boats. 71 \r\nTHE CUSTOMS ACT, 1969 \r\nviii \r\n \r\nSection  Page \r\nNo. \r\n72 Plying of ships of less than one hundred tons. 72 \r\n72A Responsibilities of person in charge or master of  a \r\nconveyance, agent and owner of the conveyance \r\n72 \r\n   \r\n \r\nDISCHARGE OF CARGO AND ENTRY INWARDS OF \r\nGOODS \r\n \r\n   \r\n73 Discharge of cargo by vessels may commence on   73  \r\n74 Discharge of goods by conveyances other than vessels. 73    \r\n75 Imported goods not to be unloaded unless entered in the \r\nimport manifest. \r\n  \r\n73 \r\n76 Procedure in respect of goods not unloaded by vessels   73    \r\n77 Power to land small parcels and hold unclaimed parcels. 74    \r\n78 Power to permit immediate discharge. 74    \r\n79 Declaration and assessment for home-consumption or  76    \r\n79A Omitted  76    \r\n80 Checking of goods declaration by the Customs 76    \r\n80A Omitted 77       \r\n80B. Application of risk management system 78 \r\n81 Provisional determination of liability 78 \r\n   \r\n81A Omitted. 79 \r\n82 Procedure in case of goods not cleared or warehoused or \r\ntransshipped or exported or removed from the port after \r\nunloading or filling of declaration. \r\n79 \r\n   \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\n85 Form of application. 85    \r\n86 Submission of post-dated cheque and indemnity bond 85    \r\n87 Forwarding of goods to warehouse. 86    \r\n88 Receipt of goods at warehouse. 86    \r\n89 Goods how warehoused. 86    \r\n90 Warrant to be given when goods are warehoused. 86    \r\n91  Access of customs officer to warehouse. 87    \r\n92 Power to cause packages lodged in warehouse to be opened \r\nand examined \r\n87 \r\n   \r\n93 Access of owners to warehoused goods. 87    \r\n94 Owner’s power to deal with warehoused goods. 87    \r\n95 Manufacture and other operations in relation to goods in a \r\nwarehouse. \r\n88 \r\n   \r\n96 Payment of rent and warehouse-dues. 88    \r\n97 Goods not to be taken out of warehouse except as provided \r\nby this Act. \r\n89 \r\n   \r\n98 Period for which goods may remain warehoused. 89    \r\n99 Power to remove goods from one warehouse to another in the \r\nsame customs-station. \r\n90 \r\n   \r\n100  Power to remove goods from one warehousing station to \r\nanother. \r\n90 \r\n   \r\nTHE CUSTOMS ACT, 1969 \r\nx \r\n \r\nSection  Page \r\nNo. \r\n101 Transmission of account of goods to officers at  of \r\nwarehousing station of destination. \r\n90 \r\n   \r\n102  Remover may enter into a general bond. 91 \r\n103  Goods on arrival at customs-station of destination to be \r\nsubject to same laws as goods on first importation. \r\n91 \r\n   \r\n104 Clearance of bonded goods for home-consumption.  91    \r\n105  Clearance of warehoused goods for export.  92    \r\n106 Clearance of warehoused goods for export as provisions,  92    \r\n107  Application for clearance of goods. 92    \r\n108  Re-assessment of warehoused goods when damaged  92    \r\n109  Re-assessment on alteration of duty. 92    \r\n110  Allowance in case of volatile goods. 92    \r\n111  Duty on goods improperly removed from  93    \r\n112  Encashment of post-dated cheque 93    \r\n113  Noting removal of goods. 93    \r\n114  Register of bonds. 94    \r\n115  Power to remit duties on warehoused goods lost 94  \r\n  \r\n \r\n116  Responsibility of warehouse-keeper. 94    \r\n117     Locking of warehouses. 94    \r\n118  Power to decide where goods may be deposited  in public \r\nwarehouse, and on what terms.  \r\n95 \r\n   \r\nTHE CUSTOMS ACT, 1969 \r\nxi \r\n \r\nSection  Page \r\nNo. \r\n119 Expenses of carriage, packing, etc. to be borne by owners 95  \r\n \r\n \r\nCHAPTER XII \r\n \r\n   \r\n \r\nTRANSHIPMENT \r\n \r\n   \r\n120 Chapter not to apply to postal articles.  98 \r\n  \r\n121  Transshipment of goods without payment of duty. 98    \r\n122  Superintendence of transshipment. 98    \r\n123  Entry, etc., of transshipped goods. 99    \r\n124 Transshipment of provisions and stores from one  \r\nconveyance to another of the same owner without payment of \r\nduty. \r\n99 \r\n   \r\n125  Levy of transshipment fees.   99    \r\n \r\nCHAPTER XIII \r\n \r\n    \r\nTRANSIT TRADE \r\n \r\n   \r\n126  Chapter not to apply to baggage and postal articles.   101    \r\n127  Transit of goods in the same conveyance.  101    \r\n128  Transport of certain classes of goods subject to prescribed \r\nconditions \r\n101 \r\n \r\n  \r\n \r\n129 Transit of goods across Pakistan to a foreign territory. 101    \r\n129A Levy of transit fee  101 \r\n    \r\nCHAPTER XIV \r\n \r\n    \r\nEXPORTATION OR SHIPMENT AND RELANDING \r\n \r\n   \r\n130  No goods to be loaded on a conveyance, till entry outwards \r\nor permission granted. \r\n  \r\n102 \r\nTHE CUSTOMS ACT, 1969 \r\nxii \r\n \r\nSection \r\n \r\nPage \r\nNo.     \r\n131  Clearance for exportation. 102    \r\n131A Omitted 103    \r\n132  Bond required in certain cases before exportation. 103    \r\n133  Additional charge on goods cleared for export after port-\r\nclearance granted. \r\n103 \r\n   \r\n134  Notice of non-loading or relanding and return of duty \r\nthereon. \r\n103 \r\n   \r\n135  Goods relanded or transshipped from a conveyance returning \r\nto a customs-station or putting into another customs-station. \r\n103 \r\n   \r\n136  Conveyance returning to customs-station may enter and land \r\ngoods.  \r\n104 \r\n   \r\n137  Landing of goods during repairs. 104    \r\n138  Frustrated cargo how dealt with.  104    \r\n \r\nCHAPTER XV \r\n \r\n   \r\n \r\nSPECIAL PROVISIONS REGARDING BAGGAGE  \r\n \r\n \r\nAND GOODS IMPORTED OR EXPORTED BY POST \r\n \r\n   \r\n139  Declaration by passenger or crew of baggage. 106    \r\n140  Determination of rate of duty in respect of baggage. 106    \r\n141  Bona-fide baggage exempt from duty. 106 \r\n \r\n142 \r\n \r\nTemporary detention of baggage. \r\n \r\n106    \r\n143 Treatment of baggage of passengers or crew in transit. 107  \r\n \r\n \r\n  \r\n \r\n  \r\nTHE CUSTOMS ACT, 1969 \r\nxiii \r\n \r\nSection  Page \r\nNo. \r\n \r\n144  Label or declaration in respect of goods imported or 107    \r\n145  Rate of duty in respect 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 RELATING TO COASTAL  \r\n \r\n \r\nGOODS AND VESSELS \r\n \r\n   \r\n146 Chapter not to apply to baggage. 108    \r\n147  Entry of coastal goods. 108    \r\n148 Coastal goods not to be loaded until bill relating thereto is \r\npassed. \r\n108 \r\n   \r\n149 Clearance of coastal goods at destination. 108    \r\n150 Declaration concerning coasting vessel which has  touched \r\nforeign port. \r\n108 \r\n   \r\n151 Cargo book. 108    \r\n152 Coastal goods not to be loaded or unloaded except at  \r\ncustoms-port or coastal port. \r\n109 \r\n   \r\n153 Coasting vessel to obtain written orders before departure. 109    \r\n154 Application of certain provisions of this Act to coastal goods. 109    \r\n155 Prohibition of the coastal trade of certain goods. 110    \r\n \r\n \r\n \r\n \r\n \r\nTHE CUSTOMS ACT, 1969 \r\nxiv \r\n \r\nCHAPTER XVI-A    \r\nSection \r\n \r\nPage \r\nNo. \r\n  \r\n155A Application of the Customs Computerized System. 111    \r\n155B Access to the Customs Computerized System. 111    \r\n155C Registered users. 111    \r\n155D Registered users to be allocated unique user identifier. 111    \r\n155E Use of unique user identifier. 111    \r\n155F Cancellation of registration of registered user. 112    \r\n155G Customs to keep records of transmissions. 112    \r\n155H Confidentiality of information. 113    \r\n155I Unauthorized access to or improper use of the Customs \r\nComputerized System. \r\n113 \r\n   \r\n155J Interference with the Customs Computerized System. 113    \r\n155K Offences in relation to the security of or unauthorized use of \r\nunique user identifiers. \r\n114 \r\n   \r\n155L Audit or examination of records. 114    \r\n155M Requisition of documents. 114    \r\n155N Documents in foreign language. 115    \r\n155O Authorized officer may take possession of and retain  \r\ndocuments and records. \r\n115 \r\n   \r\n155P Obstructing access, altering, concealing, destruction of \r\nrecord. \r\n115 \r\n \r\n  \r\n \r\nTHE CUSTOMS ACT, 1969 \r\nxv \r\n \r\nSection \r\n \r\nPage \r\nNo.  \r\n155Q Electronic exchange of information and authentication \r\nthrough the Customs Computerized System \r\n116 \r\n   \r\n155R Correction of clerical errors 116    \r\n \r\nCHAPTER XVII \r\n \r\n   \r\n \r\nOFFENCES AND PENALTIES \r\n \r\n   \r\n156 Punishment for offences. 117    \r\n156A Proceeding against authority and persons 176 \r\n \r\n157 Extent of confiscation. 177    \r\n \r\nCHAPTER XVIII \r\n \r\n    \r\nPREVENTION OF SMUGGLING – POWERS OF \r\nSEARCH, SEIZURE AND ARREST – ADJUDICATION \r\nOF OFFENCES \r\n \r\n   \r\n158  Power to search on reasonable ground. 181    \r\n159  Person to be searched may desire to be taken before gazetted \r\nofficer of customs or Magistrate. \r\n181 \r\n   \r\n160  Power to screen or X-Ray bodies of suspected persons for \r\ndetecting secreted goods. \r\n182 \r\n   \r\n161 Power to arrest. 182    \r\n162 Power to issue search warrant. 185    \r\n163 Power to search and arrest without warrant. 185    \r\n164 Power to stop and search conveyances. 187    \r\n165 Power to examine persons. 187    \r\n166 Power to summon persons to give evidence and produce \r\ndocuments or things.  \r\n188 \r\nTHE CUSTOMS ACT, 1969 \r\nxvi \r\n \r\nSection \r\n \r\nPage \r\nNo.  \r\n   \r\n167 Person escaping may be afterwards arrested. 188    \r\n168 Seizure of things liable to confiscation. 188    \r\n169 Things seized how dealt with. 189    \r\n170 Procedure in respect of things seized on suspicion 190    \r\n170A. Procedure in case of seizure of essential commodities. \r\n \r\n190 \r\n171 When seizure or arrest is made, reason in writing to be given. 191    \r\n172 Power to detain packages containing certain publications \r\nimported into Pakistan. \r\n191 \r\n   \r\n173 Procedure for disposal by High Court of applications for \r\nrelease of packages so detained. \r\n192 \r\n   \r\n174 Power to require production of order permitting clearance of \r\ngoods imported or exported by land. \r\n192 \r\n   \r\n175 Power to prevent making or transmission of certain signals or \r\nmessages. \r\n192 \r\n   \r\n176 Power to station officers in certain factories. 192    \r\n177 Restriction on the possession of goods in certain areas. 193    \r\n178 Punishment of persons accompanying a person possessing \r\ngoods liable to confiscation. \r\n193 \r\n   \r\n179 Power of adjudication. 193    \r\n179A Omitted. 195    \r\n   \r\n \r\n \r\n  \r\n \r\nTHE CUSTOMS ACT, 1969 \r\nxvii \r\n \r\nSection \r\n \r\nPage \r\nNo. \r\n  \r\n180 Issue of show-cause notice before confiscation of goods or \r\nimposition of penalty. \r\n \r\n195 \r\n181 Option to pay fine in lieu of confiscated goods. 195    \r\n182 Vesting of confiscated property in the Federal Government. 195    \r\n183 Levy of penalty for departure without authority or ailure to \r\nbring-to. \r\n196 \r\n   \r\n184 Power to try summarily. 196    \r\n185 Special Judges. 195    \r\n185A Cognizance of offences by Special Judges. 197    \r\n185B Special Judge, etc. to have exclusive jurisdiction. 198    \r\n185C Provisions of Code of Criminal Procedure, 1898,  197    \r\n185D Transfer of cases. 199    \r\n185E Place of sittings. 199    \r\n185F Appeal to Special Appellate Court. 199    \r\n185G Persons who may conduct prosecution, etc. 200    \r\n186 Detention of goods pending payment of fine or penalty. 200    \r\n187 Burden of proof as to lawful authority, etc. 200    \r\n187A. Presumption of legal character of vehicle \r\n \r\n200 \r\n188 Presumption as to documents in certain cases. 201    \r\n189 Notice of conviction to be displayed. 201    \r\n190 Power to publish conviction. 202 \r\nTHE CUSTOMS ACT, 1969 \r\nxviii \r\n \r\n   \r\nSection \r\n \r\nPage \r\nNo. \r\n  \r\n191 Imprisonment may be of either description. \r\n \r\n202 \r\n192 Duty of certain persons to give information.     202    \r\n \r\nCHAPTER XIX \r\n \r\n   \r\n \r\nAPPEALS AND REVISIONS \r\n \r\n   \r\n193 Appeals to Collector (Appeals). 209    \r\n193A Procedure in Appeal 209    \r\n194 Appellate Tribunal. 210    \r\n194A Appeals to the Appellate Tribunal. 211    \r\n194-B Orders of Appellate Tribunal. 213    \r\n194-C Procedure of Appellate Tribunal. 214    \r\n195 Powers of Board or Collector to pass certain orders. 215    \r\n195A Omitted. 215    \r\n195-B Deposit, pending appeal, of duty demanded or  penalty \r\nlevied. \r\n215 \r\n   \r\n195-C Alternative Dispute Resolution. 216    \r\n196 Reference  to High Court. 219    \r\n196-H Exclusion of time taken for copy. 220    \r\n196-I Transfer of certain pending proceedings. 221    \r\n196J Definitions. 222 \r\n \r\n  \r\nTHE CUSTOMS ACT, 1969 \r\nxix \r\n \r\nSection  Page \r\nNo.  \r\nCHAPTER XIX-A \r\n \r\n   \r\n \r\nSETTLEMENT OF CASES \r\n  \r\n \r\n196K to  \r\n196u \r\nOmitted 234 \r\n \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\n198 Power to open packages and examine, weigh or measure \r\ngoods. \r\n238 \r\n   \r\n199 Power to take samples of goods. 238    \r\n200 Owner to make all arrangements and bear all expenses. 238    \r\n201 Procedure for sale of goods and application of sales proceeds. 239    \r\n202 Recovery of Government dues. 239    \r\n202A.  Levy of surcharge 241    \r\n202B Reward to Customs Officers and Officials 241    \r\n203 Wharfage or storage fees. 242    \r\n203A Power to authorize expenditure 242    \r\n204 Issue of certificate and duplicates of customs’ document. 242    \r\n205 Amendment of documents. 242    \r\n206 Correction of clerical errors, etc. 242 \r\n  \r\n207 Custom-house agents to be licensed. \r\n \r\n  \r\n242 \r\n  \r\nTHE CUSTOMS ACT, 1969 \r\nxx \r\n \r\nSection  Page \r\nNo. \r\n \r\n209 Liability of principal and agent. 243 \r\n \r\n210 Liability of agent appointed by the person-in-charge of a \r\nconveyance. \r\n \r\n244 \r\n211 Maintenance of record. 244    \r\n211A Access to the premises and records by the officers of \r\nCustoms \r\n244 \r\n   \r\n212 Regulation of business in gold, etc. 244    \r\n212A Authorized economic operator programme  245 \r\n  \r\n212B Advance Ruling 245 \r\n   \r\n213 Recovery of money upon certain documents. 246    \r\n214 Remission of duty and payment of compensation to the \r\nowner in certain cases.  \r\n246 \r\n215 Service of order, decision, etc. 246    \r\n216 No compensation for loss or injury except on proof  of \r\nneglect or wilful act. \r\n247 \r\n   \r\n217 Protection of action taken under the Act. 247 \r\n   \r\n218 Notice of proceedings. 247    \r\n219 Power to make rules. 247    \r\n219A. Power to enter into mutual legal assistance agreements on \r\ncustoms matters \r\n  \r\n248 \r\n220 Omitted  248 \r\n \r\n221 Savings. 248 \r\n \r\n221A Validation  \r\n \r\n  \r\n249 \r\n  \r\nTHE CUSTOMS ACT, 1969 \r\nxxi \r\n \r\nSection  Page \r\nNo. \r\n \r\n222  Removal of difficulties.  249 \r\n  \r\n223  Officers of customs to follow Board’s orders, etc.  250 \r\n  \r\n224 Extension of time limit. \r\n  \r\n250 \r\n225. Establishment of Customs Command Fund (CCF) \r\n \r\n250 \r\n226. Digital Enforcement 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 customs -duties 1a[, fee and service charges]  and to provide for other \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 there is anything repugnant in the subject or \r\ncontext:- \r\n \r\n5[(a) “adjudicating authority ” means any authority competent to \r\npass any order or decision under this Act, but does not include \r\nthe Board, 6[the Collector (Appeals)] or the Appellate Tribunal;] \r\n7,45[(ai) “advance ruling” means a written decision by the Board or any \r\nofficer or a committee authorized by  the Board, on the request of \r\nan applicant for determination of classification, origin or \r\napplicability of a particular relief or exemption on goods prior to \r\ntheir importation or exportation, valid for a specified period of \r\ntime;] \r\n8[(aa) “agent” means a person licensed under section 207 or permitted \r\nto transact any business under section 208;” \r\n (aaa) “appellate tribunal”   means the Customs 36[…..] Appellate \r\nTribunal constituted under section 194;] \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, stocks and inventory of goods relating to import, \r\nexport and other business activities of the persons referred to in \r\nsection 211, in order to ascertain their liability of duties and taxes \r\nand compliance with relevant laws and rules;] \r\n (bbb) “baggage”  includes unaccompanied baggage but does not \r\ninclude motor vehicles;] \r\n 47[(bbc) “bordering and coastal areas ” means areas along 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 of, or responsible for, the operations of the means of \r\ntransport or the owner thereof;]  \r\n50[(eb) “Cargo Tracking System ” means a digital system, as may be \r\nnotified by the Board, for the prevention of smuggling and for the \r\nelectronic monitoring of the import, export, transit, and \r\ntransshipment of goods transported within or into or out of \r\nterritory of Pakistan;]        \r\n(f) “coastal goods”  means the goods transported in a vessel from \r\none port in Pakistan to another, but does not include imported \r\ngoods on which customs duty has not been paid;    \r\n14[(fa) “Collector” means Collector of Customs appointed under \r\nsection 3 and includes any other officers equivalent in rank with \r\nany other designation appointed under this Act to perform \r\nspecified functions in own jurisdiction;] \r\n15[(ff) “Collector (Appeals)”  means a person appointed to be a \r\nCollector of Customs (Appeals) under section 3;] \r\n42[fff \"controlled delivery ” 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 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 by the customs authorities;  \r\n16[(ia) \"Customs Computerized System\"  means a comprehensive \r\nCustoms information technology system specified in Chapter \r\nXVI-A; \r\n17[(ib)  omitted]. \r\n44[(ic) “Customs controls” means measures applied 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[(kk) “detain”,  in relation to goods, means to prohibit the disposal or \r\nuse of the goods, pending the finalization of any proceedings \r\nunder this Act in relation to the goods or the owner thereof;] \r\n21[(kka)  “documents” means a goods declaration, application for claim \r\nof refund, duty drawback or repayment of duty, import or export \r\ngeneral manifest, passenger manifest, 46[master bill of lading, bill \r\nof lading, airway bill,  certificate of origin]  commercial invoice \r\nand packing list or similar other forms or documents used for \r\ncustoms clearance or making a declaration to Customs, whether \r\nor not signed or initialed or otherwise authenticated  47[or \r\nstandardized information and documents lodged with a single \r\nentry point through Pakistan Single Window] , and  also \r\nincludes,- \r\n (i) any form of writing on material, data or information \r\nrecorded, transmitted, or stored by means of a tape \r\nrecorder, computer or any other device, and material \r\nsubsequently derived from information so recorded, \r\ntransmitted or stored; \r\n (ii)  a label, marking or other form of writing that  identifies \r\nanything of which it forms part or to which it is attached by \r\nany means; \r\n (iii)   a book, map, 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\nengaged in the import, export, transit, or transshipment of goods \r\ntransported within or into o r out of the territory of Pakistan in the \r\nmanner prescribed under the rules by the Board;] \r\n(kkb) “electronic duty drawback filing and  payment system” means \r\nElectronic Duty  Drawback Filing and Payment System as  \r\nspecified by the rules;] \r\n46[kkc) “electronic assessment” means assessment of a goods declaration \r\nin Customs Computerized System by an officer of Customs or by \r\nthe computerized system according to the selectivity criteria;] \r\n47[(kkd) “essential commodities” means those items availability of which \r\nis considered vital for domestic use or consumption, as notified \r\nby the Board, from time to time, in consultation with the \r\nministries concerned;] \r\n22[(kkk) “export manifest”  means export manifest delivered under sub -\r\nsection (2) of section 53 and includes electronically filed export \r\nmanifest;]  \r\n(l) “goods”  means all movable goods and includes- \r\n(i) conveyance, \r\n(ii) stores and materials, \r\n(iii) baggage, and \r\n(iv) currency and negotiable instruments; \r\n23[(la) “goods declaration” means a goods declaration filed under \r\nsections 79, 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 Intimation Report” or VIR ” means an intimation \r\nregarding impending arrival of a vessel at a customs sea port, \r\nwhere the customs computerized system is operational, to the \r\ncustoms authorities in the form and manner by the carrier or his \r\nagent, as may be prescribed by rules;] \r\n41(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; \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”  means the waters extending into \r\nthe sea to a distance of 43[twenty-four] nautical miles measured \r\nfrom the appropriate base line on the coast of Pakistan; \r\n 24[(pa) ”person” includes 43[a local manufacturer ,] a company, an \r\nassociation, a body of individuals whether incorporated or not; \r\n47[(pb)  \"Pakistan Single Window \" means Pakistan Single Window as \r\ndefined under clause (m) of sub -section (1) of section 2 of the \r\nPakistan Single Window Act, 2021 (III of 2021);] \r\n(q) “person-in-charge”  means – \r\n \r\n(i) in relation to a vessel, the master of the vessel; \r\n(ii) in relation to an aircraft, the commander or pilot in charge \r\nof the aircraft; \r\n(iii) in relation to a railway train, the conductor, guard or other \r\nperson having the chief direction of the train; \r\n(iv)  in relation to any other conveyance, the driver or any \r\nother person having control of the conveyance; \r\n25[(qa) \"principal\" means the owner of the goods or the person \r\nprimarily responsible for making a declaration to Customs under \r\nthis Act and includes the person in -charge of the conveyance, \r\ncarrier, custodian of cargo, and the terminal operator; \r\n49(qaa)   “radioactive material” means the radioactive material as defined \r\nin The Pakistan Nuclear Regulatory Authority Ordinance 2001 \r\n(III of 2001); \r\n44[“(qb) “Risk Management System ” means the systematic application \r\nof Customs Controls 47[,Trade Controls] and Management \r\nProcedures on pre -arrival, Customs clearance processes and post \r\nclearance of goods and passengers, for identifying, analyzing, \r\nevaluating, monitoring, reviewing and treating the risk associated \r\nwith them;  \r\n(qc)  “Risk Management Committee” means a committee headed by \r\na BS-21 officer of Customs, constituted under the rules, to review \r\nfunctioning and supervise implementation of the Risk \r\nManagement System 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 words and expressions shall be construed \r\naccordingly;] \r\n44[(rrr) “Selectivity Criteria” means the risk parameters determined by \r\nthe Risk Management Committee constituted under the rules for \r\nthe application of Risk Management System;] \r\n(s) “smuggle”  means to bring into or take out of Pakistan, in breach \r\nof any prohibition or restriction for the time being in force , 45[, or \r\nin any way being concerned in carrying, transporting, removing, \r\ndepositing, harbouring, keeping, concealing 46[,retailing] 38[ or en \r\nroute pilferage of transit goods]  48[, anywhere within the \r\nterritorial jurisdiction of Pakistan] or evading payment of \r\ncustoms-duties or taxes leviable thereon,- \r\n 27[(i) gold bullion, silver bullion, platinum, palladium, radium, \r\n precious stones, antiques, currency, narcotics and narcotic \r\nand psychotropic substances; or  \r\n(ii)      manufactures of gold or silver or platinum or palladium or  \r\nradium or precious stones, and any other goods notified \r\nby the Federal Government in the 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; 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 sections 21A, 83,86,98 and 202A or any surcharge payable \r\nas such under this Act;] \r\n47[(sa)  \"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 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, fine \r\nor penalty  34[or any other amount ] 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 the case of a company or \r\nfirm every director or partner of the company or, as the case may \r\nbe of the firm and of which he is a director or a partner of \r\nproprietor, and includes the guarantor who fails to pay \r\noutstanding arrears.] \r\n \r\nLEGAL REFERENCE \r\n \r\n1. For Statement of Objects and Reasons, see Gazette of Pakistan, 1969 Extraordinary \r\n(Rawalpindi), Page626, and for the report of the Select Committee see ibid, 1969 \r\nExtraordinary(Dacca), Page 199. \r\n1a The comma and words “,fee and service charges” inserted vide FA, 2007. \r\n2. This Act has been extended to the Federally Administered Tribal Areas, (subject to the \r\nmodification that section 185 thereof shall have effect 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 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 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 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\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 2001), S.4(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.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 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 export, application for claim for \r\nrefund, duty drawback and repayment of duty, baggage declaration form or similar other forms \r\nused  for customs clearance and such documents electronically filed;]”. \r\n “[(ia) “customs documents” include bill of entry, bill of export, application for claim for \r\nrefund, duty drawback and repayment of duty, 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, baggage declaration \r\nform and documents such as bill of lading, commercial invoice and packing list or similar other \r\nforms or documents used for customs clearance and includes such documents electronically filed \r\nand system generated 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-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), 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 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. 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. 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, manufactures of gold or silver or \r\nprecious stones or any other goods notified by the 27a[Federal 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. 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 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. Inserted by Finance Act, 2013 \r\n40. Substituted by the Finance Act, 2014 At the time of substitution was as under:-  \r\n(k) “customs-station”  means any customs-port, customs-airport or any land customs-station; \r\n 41 Omitted by Finance Act, 2014, At the time of omission was as under:-  \r\n   (m) “land customs-station”  means any place including an inland river port declared 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 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. 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 (Appeals); \r\n(d) an Additional Collector  of Customs; \r\n(e) a Deputy Collector of Customs; \r\n(f) an Assistant Collector of Customs; \r\n(g) an officer of Customs with any other designation.] \r\n \r\n1a,25[3A. Directorate General of Intelligence and Risk Management, Customs ,.- (1) \r\nThe Directorate General of Intelligence and Risk Management , Customs  shall consist \r\nof a Director General and as many Directors, Additional Directors, Deputy Directors, \r\nAssistant Directors and such other officers of customs as the Board may, by notification \r\nin the official Gazette, appoint. \r\n (2)  The Directorate General of Intelligence and Risk Management -Customs \r\nshall also have powers assigned under the Anti -Money Laundering Act, 2010 (VII of \r\n2010) and rules or regulations made thereunder to the defunct Directorate General of \r\nIntelligence and Investigation, Customs.] \r\n11[3AA. Directorate General of Transit Trade. - The Directorate General of Transit \r\nTrade shall consist of a Director General and as many Directors, Additional Directors, \r\nDeputy Directors, Assistant Directors and such other officers as the Board may, by \r\nnotification in the official Gazette, appoint.]  \r\n15[3AAA. Directorate General of China Pakistan Economic Corridor. - The \r\nDirectorate General of China Pakistan Economic Corridor shall consist of a Director \r\nGeneral and as many Directors, Additional Directors, Deputy Directors, Assistant \r\nDirectors and such other officers as the Board may, by notification in the official \r\nGazette, appoint.] \r\n25[3B. Directorate General of Customs Auction .-  The Directorate General of \r\nCustoms Auction shall consist of a Director General and as many Directors, Additional \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, Assistant Directors and such officers as the \r\nBoard may, by notification in the official Gazette, appoint.] \r\n25[3BBB. Directorate General of Communication and Public Relations, Customs .- \r\nThe Directorate General of Communication and Public Relations shall consist of a \r\nDirector General and as many Directors, Additional Directors, Deputy Directors, \r\nAssistant Directors and such other officers of customs as the Board may, by notification \r\nin the official Gazette, appoint.]    \r\n3C. 22,23[Directorate General of Customs Academy of Pakistan (CA P).- The \r\n23[Customs Academy of Pakistan ] shall consist of a Director General and as many \r\nDirectors, Additional Directors, Deputy Directors and Assistant Directors and such \r\nother officers as the Board may, by notification in the official Gazette, appoint. \r\n \r\n11[3CC. Directorate General of Intellectual Property Rights  Enforcement.- The \r\nDirectorate General of Intellectual Property Rights Enforcement shall consist of a \r\nDirector General and as many Directors, Additional Directors, Deputy Directo rs, \r\nAssistant Directors and such other officers as the Board may, by notification in the \r\nofficial Gazette, appoint] \r\n \r\n19[3CCA.  Directorate General of Law and Prosecution. - The Directorate General of \r\nLaw and Prosecution shall consist of a Director General and as many Directors, \r\nAdditional Directors, Deputy Directors, Assistant Directors, Special Public Prosecutors , \r\n22[Special Prosecutors] and such other officers as the Board may, by notification in the \r\nofficial Gazette, appoint. \r\n \r\n21[3CCB. Directorate General of National Nuclear Detection Architecture. - The \r\nDirectorate General of Nuclear Detection Architecture shall consist of a Director \r\nGeneral and as many Deputy Director Generals, Directors, Additional Directors, \r\nDeputy Directors, Assistant Directors and such other officers as the Board may, by \r\nnotification in the official  Gazette, appoint. \r\n \r\n3CCC.     Directorate Generals of Marine. - The Directorate Generals of Marine shall \r\nconsist of a Director General as many Directors, Additional Directors, Deputy \r\nDirectors, Assistant Directors and such other officers as the Board may, by notification \r\nin the official Gazette, appoint.] \r\n \r\n24[3CCD. Directorate General of National Targeting Centre. - The Directorate \r\nGeneral of National Targeting Centre (NTC)  shall consist of a Director General and as \r\nmany Directors, 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, Additional \r\nDirectors, Deputy Directors, Assistant Directors and such other officers as the Board \r\nmay, by notification in the official Gazette, appoint.] \r\n \r\n2[3D.     Directorate General of Valuation. -  The Directorate General of Valuation \r\nshall consist of a Director General and as many Directors, Additional Directors, Deputy \r\nDirectors, Assistant Directors and such other officers as the Board may, by notification \r\nin the official Gazette, appoint.] \r\n \r\n10[3DD .  Directorate General of Post Clearance audit  25[and Internal Audit \r\n(PCA&IA)].- The Directorate -General of Post Clearance Audit  25[and Internal Audit \r\n(PCA&IA)] shall consist of a Directors -General and as many Directors, Additional \r\nDirectors, Deputy Directors, Assistant Directors and such other officers as the Board \r\nmay, by notification in the official Gazette, appoint.] \r\n \r\n12[3DDD. Directorate General of Input Output Co -efficient Organization. – The \r\nDirectorate General of Input Output Co-efficient Organization (IOCO) shall consist of a \r\nDirector General and as many Directors, Additional Directors, Deputy Directors, \r\nAssistant Directors and such other officers as the Board may, by notification in the \r\nofficial Gazette, appoint.]   \r\n \r\n3E. Powers and functioning of the 18[Directorates General and Directorates] , \r\netc.- The Board may specify the functions, jurisdiction and powers of the \r\n18[Directorates General and Directorates]  specified in the preceding sections and \r\ntheir officers by notification in the official Gazette.] \r\n \r\n25[3F.  Hiring of technology specialists, auditors, accountants and goods evaluators \r\non short term contract. - (1) The Board may hire services of technology specialists, \r\nauditors, accountants and goods evaluators on short term contracts not exceeding two \r\nyears on such terms and conditions as may be prescribed by the Board. \r\n  \r\n (2) The re-hiring of persons hired under sub -section (1), shall be subject to \r\nthe performance review by the Board.]  \r\n \r\n4. Powers and duties of officers of customs. -  An officer of customs appointed \r\nunder section 3 shall exercise such powers and discharge such duties as are conferred or \r\nimposed on him by or under this Act  3[or the rules 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 duties as it thinks fit. \r\n \r\n4[5 “Delegation of powers. - 5,24(1) The Board may, by notification in the official \r\nGazette and subject to such limitations or conditions as may be specified therein, \r\ndelegate any of its functions and powers to the Chairman, or empower by name or \r\ndesignation-  \r\n \r\n(a) any Member or Director General to exercise the powers of the Board or \r\nChairman; \r\n(b) any Collector of Customs to exercise any of the powers of a Chief \r\nCollector of Customs under this Act; \r\n(c) any Additional Collector of Customs or Deputy Collector of Customs to \r\nexercise any of the powers of a Collector of Customs under this Act; \r\n(d) any Deputy Collector of Customs or Assistant Collector of Customs to \r\nexercise any of the powers of an Additional  Collector of Customs under \r\nthis Act; \r\n(e) any Assistant Collector of Customs to exercise any of the powers of a \r\nDeputy Collector of Customs under this Act; and \r\n(f) any other officer of customs with any other designation.] \r\n \r\n6[(2) Unless the Board in any case otherwise directs, the Director General,  \r\nDirector, and Collector may authorize any officer to exercise within any specified area \r\nany of the powers of the Director General, Director, Collector or any other officer of \r\nCustoms under this Act.] \r\n \r\n7[6. 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 Government 24[,National \r\nCommand Authority, Pakistan Nuclear Regulatory Authority ], State Bank of Pakistan \r\nand Scheduled Banks  24[for implementation and enforcement of this Act]  19[in \r\naccordance with the legal framework notified by the Board]: \r\n \r\n Provided  that where any officer in performance of his functions under this \r\nsection commits any offence under this Act, such officer shall, in addition to any other \r\npenalty which may be imposed under 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 notified under section 9.]  \r\n \r\n16[7. Assistance to the officers of customs. - All officers of Federal and Provincial \r\nGovernments, including Inland Revenue, Police 24[,Intelligence Bureau], National \r\nHighways and Pakistan Motorway Police, Civil Armed Forces,20[Border Military Police \r\n(BMP)] 23[,Provincial Levies, Khasadar Force] and officers engaged in the collection \r\nof land-revenue are hereby empowered and required to assist the officers of customs in \r\nthe discharge of their functions under this Act.  19[The provision of assistance so \r\nrequested shall be binding.] \r\n \r\n8.  Exemption from service on jury or inquest or as  assessors.- Notwithstanding  \r\nanything contained in any other law, no officer of the Board or Collector of Customs \r\nand no other officer of customs whom the Board or Collector of Customs deems it \r\nnecessary to exempt on grounds of public duty, shall be compelled to serve on any jury \r\nor inquest or as an assessor.  \r\n \r\n17[8A. Uniform.- The Board may, with approval of the Federal Minister -in-\r\ncharge and 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, in relation to any area specified in the \r\nnotification, any person to be- \r\n(a) a Collector of Customs; \r\n **[(aa) a Collector of 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 Directorate General (Intelligence and Investigation), Customs and Federal Excise, shall \r\nconsist of a Director General and as many Directors, Additional Directors, Deputy Directors and \r\nAssistant Directors and such other officers as the Board may, by notification in the official \r\nGazette, appoint. \r\n  3B. Directorate General of Inspection and Internal Audit. - The Directorate General of \r\nInspection and Internal Audit shall consist of a Director General and as many Directors, \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 -Clearance Audit shall consist of a Director General and as many \r\nDirectors, 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, and \r\nsubject to such limitation or conditions, if any, as may be specified therein, empower by name or \r\ndesignation – \r\n(a) any 4a[Additional Collector] of Customs to exercise any of the powers of a Collector of \r\nCollector of Customs under this Act; \r\n(b) any 4b[Assistant Collector or Deputy Collector] of Customs to exercise any of the \r\npowers of a 4c[Additional Collector] of Customs under this Act; \r\n(c) any other 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\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) 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 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 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.       Substituted by Finance Act, 2017, At the time of substitution section76 was as under:- \r\n  7. Assistance to the officers of customs.-  All officers of  13[Federal] Excise, Police, and the Civil \r\nArmed Forces, and all officers engaged in the collection of land-revenue are hereby empowered and required \r\nto assist officers of customs in the discharge of their functions under this Act. \r\n 17. 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. 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. Declaration of customs–ports, customs airports, etc.-  The Board may, by \r\nnotification in the official Gazette, declare: \r\n 1[(a) the places which alone shall be customs-ports or customs-airports for the \r\nclearance of goods or any class of goods imported or to be exported;] \r\n(b) the places which alone shall be land customs-stations for the clearance of \r\ngoods or any class of goods imported or to be exported by land or inland \r\nwaterways; \r\n (c) the routes by which alone goods or any class of goods specified in the \r\nnotification may pass by land or inland waterways into or out of \r\nPakistan, or to or from any land customs -station or to or from any land \r\nfrontier; \r\n(d) the places which alone shall be ports for the carrying on of coastal \r\n trade with any specified customs-ports in Pakistan; and  \r\n(e) what shall for the purposes of this Act be deemed to be a custom \r\n house and the limits thereof. \r\n \r\n10. 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. Power to declare warehousing stations.-  The Board may, by notification in \r\nthe official Gazette, declare places to be warehousing stations at which alone public \r\nwarehouses may be appointed and private warehouses may be licensed. \r\n \r\n2,7[12.power to appoint or license public warehouses.-(1) At any warehousing station, \r\nthe respective Collector of Customs in his own jurisdiction may, from time to time, \r\nappoint or license public warehouse s wherein dutiable goods may be deposited without \r\npayment of customs-duty. \r\n \r\n              (2) Every application for a license for a public warehouse shall be made in \r\nsuch form as may be prescribed by the respective Collector of Customs in his own \r\njurisdiction: \r\n           Provided that where the Customs Computerized System is operational, the \r\napplication shall be filed to the respective Collector of Customs through the system in \r\nthe manner as may be prescribed by rules. \r\n THE CUSTOMS ACT,1969 \r\n \r\n17 \r\n \r\n              (3) A license granted under this section may be cancelled by the respective \r\nCollector of Customs in his own jurisdiction for infringement of any condition laid \r\ndown in the license or for any violation of any of the provisions of this Act or any rules \r\nmade thereunder, after the licensee has been given proper opportunity of showing cause \r\nagainst the proposed cancellation. \r\n \r\n             (4) Pending consideration whether a license be cancelled under sub -section \r\n(3), the respective Collector of Customs in his own jurisdiction may suspend the \r\nlicence. \r\n \r\n12A. Power to appoint or license common warehouses. - (1) At any warehousing \r\nstation, the respective Collector of Customs in his own jurisdiction may, from time to \r\ntime, appoint or license common warehouse s wherein dutiable goods may be deposited \r\nwithout payment of customs-duty on owner or licensee own account. \r\n \r\n            (2)  Every application for a license for a common warehouse shall be made in \r\nsuch form as may be prescribed by the respective Collector of Customs in his own \r\njurisdiction: \r\n \r\n  Provided that where the Customs Computerized System is operational, the \r\napplication shall be filed to the respective Collector of Customs through the system in \r\nthe manner as may be prescribed by rules. \r\n \r\n            (3) A license granted under this section may be cancelled by the respective \r\nCollector of Customs in his own jurisdiction for infringement of any condition laid \r\ndown in the license or for any violation of any of the provisions of this Act or any rules \r\nmade thereunder, after the licensee has been given proper opportunity of showing cause \r\nagainst the proposed cancellation. \r\n \r\n(4) Pending consideration whether a license be cancelled under sub -section \r\n(3), the respective Collector of Customs in his own jurisdic tion may suspend the \r\nlicense. \r\n \r\n13. Power to licence private warehouse s.-(1) At any warehousing station, the \r\nrespective Collector of Customs in his own jurisdiction may, from time to time, licence \r\nprivate warehouse s wherein dutiable goods may be deposited without payment of \r\ncustoms-duty. \r\n(2) Every application for a licence for a private warehouse shall be made in \r\nsuch form as may be prescribed by the respective Collector of Customs in his own \r\njurisdiction: \r\n Provided that where the Customs Computerized System is operational, the \r\napplication shall be filed to the respective Collector of Customs through the system in \r\nthe manner as may be prescribed by rules. \r\n THE CUSTOMS ACT,1969 \r\n \r\n18 \r\n \r\n (3) A licence granted under this section may be cancelled by the Collector of \r\nCustoms in his own jurisdiction for infringement of any condition laid down in the \r\nlicense or for any violation of any of the provisions of this Act or any rules made \r\nthereunder, after the licens ee has been given proper opportunity of showing cause \r\nagainst the proposed cancellation. \r\n \r\n (4)  Pending consideration whether a licence may be cancelled under sub -\r\nsection (3), the respective Collector of Customs in his own jurisdiction may suspend \r\nthat licence.] \r\n  \r\n \r\n14. Stations for officers of customs to board  and land. -  The Collector of \r\nCustoms may, from time to time, appoint, in or near any customs -port, stations or limits \r\nat or within which vessels arriving at or departing from such port shall bring to for the \r\nboarding or landing of officers of customs, and may, unless separate provisions \r\ntherefore have been made under the Ports Act,1908 (XV of 1908) direct at what \r\nparticular place in any such port vessels, not brought into port by pilots, shall anchor or \r\nmoor.       \r\n \r\n5&7[(14A. Provision of security and accommodation at Customs-ports, etc.-  (1) Any \r\nagency or person  including port authorities managing or owning a customs -port, a \r\ncustoms-airport or a land customs station or a container freight station shall provide at \r\nits or his own cost adequate security and accommodation  to customs staff for \r\nresidential purposes, offices, examination of goods, detention and storage of goods and \r\nfor other departmental requirements to be determined by the Collector of Customs and \r\nshall pay utility bills, rent and taxes in respect of such accommodation. \r\n \r\n (2)  Any agency or person including, but not limited to port authorities managing or \r\nowning a customs port, a customs airport or a land customs station or a container freight \r\nstation, shall entertain delay and detention certificate issued by an officer not below the \r\nrank of Assistant Collector of Customs and 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 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 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 offence under this Act relating to warehouse, or for 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. 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 accommodation to customs staff for offices, examination of goods, detention \r\nand storage of  goods and for other departmental requirements to be determined by the Collector \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) 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, photograph, film, or, article, video or audio recording, CDs or \r\nrecording on any other media; \r\n(c) goods having applied thereto a counterfeit trade mark within the \r\nmeaning of the Pakistan Penal Code, 1860 (Act XLV of 1860), or a false \r\ntrade description within the meaning of the Copyright Ordinance, 1962 \r\n(XXXIV of 1962), the Registered Layout -Designs of Integrated Circuits \r\nOrdinance, 2000 (XLIX of 2000), the Registered Designs Ordinance, \r\n2000 (XLV of 2000), the Patents Ordinance, 2000 (LXI of 2000), and \r\nthe Trade Marks Ordinance, 2001 (XIX of 2001) 5[Omitted]; \r\n (d) goods made or produced outside Pakistan and having applied thereto any \r\nname or trade mark, being or purporting to be the name or trade mark of \r\nany manufacturer, dealer or trader in Pakistan, unless,-  \r\n \r\n(i) the name or trade mark is, as to every application thereof, \r\naccompanied by a definite indication of the goods having been \r\nmade or produced in a place outside Pakistan; and \r\n(ii) the country in which that place is situated is in that indication \r\nshown in letters as large and conspicuous as any letter in the \r\nname or trade mark, and in the same language and character as \r\nthe name or trade mark; \r\n \r\n (e) goods involving infringement of copyright, layout -design of integrated \r\ncircuits, industrial designs, patents within the meaning of the Copyright \r\nOrdinance, 1962 (XXXIV of 1962), the Registered Designs Ordinance, \r\n2000 (XLV of 2000), and the Patents Ordinance, 2000 (LXI of 2000), \r\nrespectively; and \r\n (f) goods made or produced outside Pakistan and intended for sale, and \r\nhaving applied thereto, a design in which copyright exists under the \r\nCopyright Ordinance, 1962 (XXXIV of 1962), the Registered Layout –\r\nDesigns of Integrated Circuits Ordinance, 2000 (XLV 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 \r\ndesign, patent or copyright, as the case may be: \r\n \r\n  4[Provided that offences relating to goods imported or 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 or restrict the bringing into or taking out of Pakistan of any goods of specified \r\ndescription by air, sea or land.   \r\n \r\n3[17.  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 other penalty to which the offender may \r\nbe liable under this Act or the rules made there  under or any other law, be liable to \r\ndetention, for seizure or confiscation subject to approval of an officer not below the \r\nrank of an Assistant Collector of Customs, and seizure for confiscation through \r\nadjudication, if required : \r\n \r\n 6[Provided that the period of detention shall not exceed fifteen 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 (a) counterfeit coin; \r\n(b) forged or counterfeit currency notes; \r\n(c) any obscene book, pamphlet, paper, drawing, painting, representation , figure,  \r\nphotograph, film or article; \r\n(d) goods having applied thereto a counter feit trade mark within the meaning of the \r\nPakistan Penal Code  (Act XLV of 1860), or a false trade description within \r\nthe meaning of the Merchandise Marks Act,1889(IV of 1889); \r\n(e) goods made or produced outside Pakistan and having applied thereto any name or trade  \r\nmark, being or purporting to be the name or trade mark of any manufacturer, dealer or \r\ntrader in Pakistan unless-  \r\n (i) the name or trade 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 trade mark; \r\n(f) piece-goods manufactured outside Pakistan (such as are ordinarily sold by length or by \r\nthe piece), unless the real length thereof in standard yards or other measurement for the \r\ntime being applying in Pakistan has been conspicuously stamped on each piece in \r\nArabic numerals; and  \r\n(g) goods made or produced outside Pakistan and intended for sale, and having applied \r\nthereto, a design in which copyright exists under the Patents and Designs Act of \r\n1911(II of 1911), in respect of the class to which the goods belong or any fraudulent or \r\nobvious imitation of such design except when the application of such design has been \r\nmade with the license or written consent of the registered proprietor of the design; \r\n \r\n Provided that the 1a[Federal Government] may, by an order in writing, exempt from the \r\nprovisions of 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 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 in \r\nviolation of the provisions of section 15 or of a notification under section 16, such \r\ngoods shall, without prejudice to any other penalty to which 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. 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 First Schedule or under any other law for the \r\ntime being in force on,-      \r\n \r\n(a) goods imported into Pakistan; \r\n(b) goods brought from any foreign country to any customs station, \r\nand without payment of duty there, transshipped or transported \r\nfor, or thence carried to, and imported at any other customs -\r\nstation; and  \r\n(c) goods brought in bond from one customs station to another.     \r\n 105(1A) Notwithstanding anything contained in sub -section (1), customs duties \r\nshall be levied at such rates on import of goods or class of goods as are prescribed in the \r\nFifth Schedule, subject to such conditions, limitations and restrictions as prescribed \r\ntherein. \r\n (2) No export duty shall be levied on the goods exported from Pakistan. \r\n  \r\n (3) The 115&120[Federal Government ] may,  by notification in the official \r\nGazette, levy, subject to such conditions, limitations or restrictions as it may deem fit to \r\nimpose, a regulatory duty on all or any of the goods imported or exported, as specified \r\nin the First Schedule at a rate not exceeding one hundred per cent of the value of such \r\ngoods as determined under section 25 1b[ or, as the case may be, section 25A].   \r\n \r\n (4) The regulatory duty levied under sub-section (3) shall –  \r\n(a) be in addition to any duty imposed under sub-section (1) or under \r\nany other law for the time being in force; and   \r\n(b) be leviable on and from the day specified in the notification \r\nissued under that sub -section, notwithstanding the fact that the \r\nissue of the official Gazette in which such notification appears is \r\npublished at any time after that day.]  \r\n  \r\n 2[(5) The Federal Government may, by notification in the official Gazette, \r\nlevy an additional customs -duty on such imported goods as are specified in the First \r\nSchedule, at a rate not exceeding thirty -five per cent  of value of such goods as \r\ndetermined under section 25  2a[ or, as the case may be, section 25A:] \r\n  \r\n  2b[Provided that the cumulative incidence of customs -duties leviable \r\nunder sub-sections (1) 120[Omitted] and (5) shall not exceed the rates agreed to by the \r\nGovernment of Pakistan under multilateral trade agreements.] \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n24 \r\n \r\n(6) The additional customs-duty levied under sub-section (5) shall be,-  \r\n(a) in addition to any duty imposed under sub -sections (1) and (3) or \r\nunder any other law for the time being in force; and \r\n (b) leviable on and from the day specified in the notification issued \r\nunder that sub -section, notwithstanding the fact that the official \r\nGazette in which such notification appears is published at any \r\ntime after that day.] \r\n \r\n3[18A. Special customs duty on imported goods. -  The Federal Government may, by \r\nnotification in the official Gazette, levy a special customs duty on the importation of \r\nsuch of the goods specified in the First Schedule as are of the same kind as goods \r\nproduced or manufactured in Pakistan, at a rate not exceeding the rate of duty of excise \r\nleviable under  106[the Federal Excise Act, 2005] , on the goods produced   or \r\nmanufactured in Pakistan:  \r\n \r\n Provided that the exemption of any goods from the whole or any part of the duty \r\nof excise for the time being in force shall not prevent the Federal Government from \r\nlevying a special customs duty on the importation of goods of the same kind: \r\n \r\n Provided further that, for the purposes of  the Sales Tax 4[***] Act 1990 (VII of \r\n1990), the special customs duty shall not constitute a part of the value of supply.]  \r\n \r\n5[18B.    OMITTED.] \r\n \r\n6[18C. Rates of duty and taxes and determination of origin under trade \r\nagreements.- (1) Where under a trade agreement between the Government of Pakistan \r\nand the Government of a foreign country or territory, duty at a rate lower than that \r\nspecified in the First Schedule is to be charged on articles which are the produce or \r\nmanufacture of such foreign country or territory, the Federal Government may, by \r\nnotification in the official Gazette, make rules for determining if any article is the \r\nproduce or manufacture of such foreign country or territory and for requiring the owner \r\nto make a claim at the time of importation, supported by such evidence as may be  \r\nprescribed in the said rules, for assessment at the appropriate lower rate under such \r\nagreement. \r\n \r\n (2) Where in respect of any article, a preferential rate of duty is specified in \r\nthe First Schedule, or is admissible by virtue of a notification under sub -section (1), the \r\nduty to be levied and collected shall be at the standard rate unless the owner of the \r\narticle claims at the time of importation that it is chargeable with a preferential rate of \r\nduty, being the produce or manufacture of such preferential or free trade area, as is \r\nnotified under sub-section (3) and the article is determined, in accordance with the rules \r\nmade under sub-section (1) to be such produce or manufacture. \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n25 \r\n \r\n (3) For the purposes of this section and the First Schedule “preferential area \r\nor free trade area” means any country or territory which the Federal Government may, \r\nby notification in the official Gazette, declare to be such area. \r\n \r\n (4) Notwithstanding anything conta ined in sub -sections (1) and (2) , where \r\nthe Federal  Government is satisfied that, in the interests of trade including promotion \r\nof exports, it is necessary to take immediate action for discontinuing the preferential \r\nrate or increasing the preferential rate to a rate not exceeding the standard rate, or \r\ndecreasing the preferential rate, in respect of an article specified in the First Schedule, \r\nthe Federal Government may, by notification in the official Gazette, direct \r\ndiscontinuation of, or increase or decrease, as the case may be, the preferential rate.] \r\n \r\n6a[18D.    Levy of fee and service charges.- The 121[Board, with approval of the Federal \r\nMinister-in-charge] may, by notification in the official Gazette, subject to such \r\nconditions, limitations or restrictions as it may deem fit to impose, levy fee and service \r\ncharges for examination, scanning, inspections, sealing and desealing, valuation check \r\nor in respect of any other service or control mechanism provided by any formation \r\nunder the control of the Board, including ventures of public -private partnership, at such \r\nrates as may be specified in the notification.] \r\n \r\n103[18E.  Pakistan Customs Tariff .- The Board may, by notification in the official \r\nGazette, subject to such conditions, limitations or restrictions as it may deem fit to \r\nimpose, make such changes in the Pakistan Customs Tariff, specified in the First \r\nSchedule to this Act, required only for the purposes of statistical suffi x of the Pakistan \r\nCustoms Tariff (PCT) Code 130[: \r\n \r\n“Provided further that the Board may constitute a committee or a centre for the \r\npurpose of settlement of disputes regarding classification of goods and may prescribe \r\nrules or procedure for carrying out the purpose of this section.] \r\n \r\n19. General power to exempt from customs -duties.-  7&110[(1) The 115&120[Federal \r\nGovernment], whenever circumstances exist to take immediate action for the purposes \r\nof national security, natural disaster, national food security in emergency situations, \r\nprotection of national economic interests in situations arising out of abnormal \r\nfluctuation in international commodity prices, 122[omitted] 114[,] implementation of \r\nbilateral and multilateral agreements , 114 [ and to any international financial institution \r\nor foreign government -owned financial institution operating under a memorandum of \r\nunderstanding an agreement or any other arrangement with the Government of \r\nPakistan] 135[or to implement an agreement of the Government of Pakistan with any \r\nentity], subject to such conditions, limitations or restrictions, if any, a s it deems fit to \r\nimpose, may, by notification in the official Gazette, exempt any goods imported into, or \r\nexported from, Pakistan or into or from any specified port or station or area therein, \r\n THE CUSTOMS ACT,1969 \r\n \r\n26 \r\n \r\nfrom the whole or any part of the cust oms-duties chargeable thereon and may remit \r\nfine, penalty, charge or any other amount recoverable under this Act.] \r\n \r\n 11[   OMITTED  ] \r\n \r\n 12[(2) A notification issued under sub -section (1) shall be effective from the \r\nday specified therein, notwithstanding the fact that the issue of the official Gazette in \r\nwhich such notification appears is published at any time after that day.] \r\n \r\n 13[(3) Notwithstanding anything contained in any other law for the time being \r\nin force, including but not limited to the Protection of Economic Reforms 1992  (XII of \r\n1992), and notwithstanding any decision or judgment of any forum, authority or court, \r\nno person shall, in the absence of a notification by the Federal Government published in \r\nthe official Gazette expressly granting and affirming exemption from customs duty, be \r\nentitled to or have any right to any such exemption from or refund of customs duty on \r\nthe basis of the doctrine of promissory estoppel or on account of any correspondence or \r\nadmission or promise or commitment or concessionary order made or understanding \r\ngiven whether in writing or otherwise, by any government department or authority.] \r\n \r\n11[(4)  The Federal Government shall place before the National 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 force with effect from first day of July, 2016 and shall \r\ncontinue to be in force till thirtieth day of June, 2018, if not earlier rescinded: \r\n \r\nProvided further that all notifications issued on or after the first day of July, \r\n2016, and placed before the National Assembly as required under sub -section \r\n(4) shall continue to be in force till thirtieth day of June, 120,122,129,130,133, \r\n135,136,137[2026], if not earlier rescinded by the Federal Government or the \r\nNational Assembly.] \r\n \r\n14[19A.  Presumption that incidence of duty has been passed on to the buyer.- Every \r\nperson who has paid the customs duty and other levies on any goods under this Act \r\nshall, unless the contrary is proved by him, be deemed to have passed  on the full \r\nincidence of such customs duty and other levies to the buyer as a part of the price of \r\nsuch goods. \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n27 \r\n \r\n19B. 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 off to the nearest one hundred rupees and, for \r\nthis purpose, where such  amount is fifty rupees or more, it shall be increased to one \r\nhundred rupees and if such part is less than fifty rupees, it shall be ignored.] \r\n \r\n14a,129[19C. Minimal duties not to be demanded. - Where the value of imported goods \r\n137[ through post or courier does not exceed one thousand]   rupees, no duties and taxes \r\nshall be demanded, subject to conditions and restrictions as may be prescribed by the \r\nBoard under the rules.] \r\n \r\n15[20. 112 [Omitted] \r\n  \r\n21. 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) the delivery without payment of the customs -duties chargeable thereon \r\nof goods which are imported only temporarily with a view to subsequent \r\nexportation; \r\n17[(ab) 86[Omitted] \r\n18[(b) Omitted. \r\n19[(c) the repayment in whole or in part of the 129[duties as levied under section \r\n18 or 18A  and] paid on the importation of any goods which have been \r\nused in the production, manufacture, processing, repair or refitting in \r\nPakistan of goods meant for exportation, 98,134[omitted]or for supply to \r\nindustrial units, projects, institutions, agencies and organizations, \r\nentitled to import the same at concessionary rates 20[:]  \r\n \r\n  21[Provided that no repayment may be granted in a case in which \r\nthe amount involved is less than one hundred rupees 22[; and] \r\n \r\n23[(d) without prejudice to the provisions of clause (c), the Federal \r\nGovernment may, by notification in the Official Gazette, direct that \r\ndrawback or repayment shall not be allowed in respect of any goods of \r\nspecified description or may be allowed subject to such restrictions and \r\nconditions as may be specified in the notification.] \r\n  \r\n24[(21A. Power to defer collection of customs -duty.-  25[(1)] Subject to such \r\nconditions, limitations or restrictions as it thinks fit to impose, the Board may, in 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 from such date and in the manner as the Board \r\nmay by rules prescribe.] \r\n \r\n22. Re-importation of goods produced or manufactured in Pakistan. -  If goods \r\nproduced or manufactured in and exported from Pakistan are subsequently imported \r\ninto Pakistan, such goods shall be liable to customs -duties and be subject to all the \r\nconditions and restrictions, if any, to which goods of the like kind and value not so \r\nproduced or manufactured are liable on the importation thereof: \r\n \r\n 27[Provided if such goods have been imported within one year of their \r\nexportation and have been consigned to the person in whose account they were \r\nexported and have not undergone any processing since their exportation], the \r\nappropriate officer not below the rank of 28[Assistant Collector 99[Omitted] of Customs \r\nmay admit the goods- \r\n \r\n 29[(a) Where at the time of exportation of such goods, rebate, refund or \r\ndrawback of any customs or Federal Excise duty or any other tax levied \r\nby the Federal Government or any tax, cess or duty levied by the \r\nProvincial Government was allowed on payment of customs duty equal \r\nto the amount of such rebate, refund or drawback as the case may be;]  \r\n(b) where such goods were exported in bond, without payment of – \r\n \r\n(i) the customs -duty chargeable on the imported materials, if any, \r\nused in the  manufacture of the goods; or \r\n(ii ) the Federal Excise duty  chargeable on the indigenous materials, \r\nif any, used in the manufacture of such goods; or  \r\n (iii) the Federal Excise duty , if any, chargeable on  such goods; or   \r\n  \r\n (iv) any other tax chargeable on the material used in the manufacture \r\nof such goods; or  \r\n(v) any other tax chargeable on such goods,  \r\n \r\non payment of customs -duty equal to the aggregate amount of all such \r\nduties and taxes calculated at the rates prevailing at the time and place of \r\nimportation of goods; or  \r\n(c) in any other case, without payment of duty. \r\n \r\n29a[22A.  Temporary export of imported plant and machinery. - Imported plant \r\nand machinery, temporarily exported that have not undergone any alteration, \r\nrenovation, 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 may be exported free of duty.- Goods produced or \r\nmanufactured in Pakistan and required as provisions and stores on any conveyance \r\nproceeding to any foreign port, airport or station may be exported free of customs -\r\nduty,30[***] in such quantities as the appropriate officer may determine having regard \r\nto the size of the conveyance, the number of passengers and crew and the length of the \r\nvoyage or journey on which the conveyance is about to depart. \r\n \r\n31[25. 31b[Value of imported and exported goods] .-  (1) Transaction Value. - The \r\ncustoms value of imported goods, subject to the provisions of this section and the rules, \r\nshall be the transaction value, that is the price actually paid or payable for the goods \r\nwhen sold for export to Pakistan: \r\n Provided that- \r\n (a) there are no restrictions as to the disposition or use of the goods \r\nby the buyer other than the restrictions which – \r\n   (i) are imposed  or required by law; \r\n(ii) limit the geographical area in which the goods may be \r\nresold; or     \r\n   (iii) do not affect the value of the goods;       \r\n            \r\n(b) the sale or price is not subject to some condition or consideration \r\nfor which a value cannot be determined with respect to the goods \r\nbeing valued; \r\n(c) no part of the proceeds of any subsequent resale, disposal or use \r\nof the goods by the buyer will accrue directly or indirectly to the \r\nseller, unless an appropriate adjustment is made in accordance \r\nwith the provisions of sub-section (2) (e); and         \r\n(d) the buyer and seller are not related, or where the buyer and seller \r\nare related, that the transaction value is acceptable for customs \r\npurposes under the provisions of sub-section (3).                                                                                                                \r\n \r\n(2) Subject to clause (b), in determining the customs value under sub-section(1),- \r\n \r\n(a) there shall be added to the price actually paid or payable for the \r\nimported goods, if not already included 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 added to such price, to the extent that they are \r\nincurred by the importer but are not included in the price actually \r\npaid or payable of the imported goods- \r\n \r\n (i) commissions including indenting commissions and  \r\n brokerage, except buying commissions; \r\n(ii) the cost of containers which are treated as being one \r\nfor customs purposes with the goods in question; and  \r\n(iii) the cost of packing whether for labour or materials;       \r\n \r\n(c)  there shall also be added to such price the value, apportioned as \r\nappropriate, of the following goods and services where supplied \r\ndirectly or indirectly by the importer or his related person free of \r\ncharge or at reduced cost, for use in connection with the \r\nproduction and sale for export of the imported goods, to the \r\nextent that such value has not been included in the price actually \r\npaid or payable:  \r\n \r\n(i) materials, components, parts and similar items \r\nincorporated in the imported goods; \r\n(ii) tools, dies, moulds and similar items used in the \r\nproduction of the imported goods;    \r\n(iii) materials consumed in the production of the imported \r\n goods; and      \r\n(iv) engineering, development, artwork, design work and \r\nplans and sketches undertaken elsewhere than in Pakistan \r\nand necessary for the production of the imported goods;      \r\n \r\n(d) there shall also be added to such price, royalties and license fees \r\nrelated to the  goods being valued that the buyer must  \r\npay, either directly or indirectly, as a condition of sale of the \r\ngoods being valued, to the extent that such royalties and fees are \r\nnot included in the price actually paid or  payable; and     \r\n (e)  there shall also be added to such price, the value of any part of \r\nthe proceeds of any subsequent resale, disposal or use of the \r\nimported goods that accrues directly or indirectly  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\nvalue shall be accepted for the purposes of sub-section (1); whenever: \r\n(a) the examination of the circumstances surrounding the sale of the \r\nimported goods as demonstrated by the importer, indicate that the \r\nrelationship did not influence the price; or  \r\n(b) the importer demonstrates that such value closely approximates \r\nto one of the following Test Values occurring at or about the \r\nsame time:  \r\n(i) the transaction value in sales to unrelated buyers of \r\nidentical or similar goods for export to Pakistan.  \r\n  (ii) the customs value of identical or similar goods as \r\ndetermined under the provisions of sub -section (7) \r\n(deductive value); \r\n (iii) the customs value of identical or similar goods as \r\ndetermined  under the provisions of sub -section (8) \r\n(computed value).  \r\n \r\n Provided that in applying the foregoing tests due account shall be taken of \r\ndemonstrated differences in commercial levels, quantity levels, the elements \r\nenumerated in sub -section (2) and costs incurred by the seller in sales in which the \r\nseller and the buyer are not related that are not incurred by the seller in sales in which \r\nthe seller and the buyer are related; \r\n \r\n 32[(4) Where, in relation to the goods being valued, the appropriate officer is of \r\nthe opinion that the importer has not, for the purposes of clause (a) of sub -section (3), \r\ndemonstrated that the relationship did not influence the price or, for the purposes of \r\nclause (b) of sub -section (3), that the declared price at which the goods are imported \r\ndoes not closely approximate to one of the test values mentioned therein, the \r\nappropriate officer shall inform the importer of his reservations in writing and give the \r\nimporter an opportunity to justify the price difference. If the importer fails to justify the \r\nprice difference, the customs value cannot be determined under the provisions of sub -\r\nsection (1).]    \r\n \r\n(5) TRANSACTION VALUE OF IDENTICAL GOODS.-  If the customs \r\nvalue of the imported goods cannot be  determined under the provisions of sub -section \r\n(1), it shall, subject to rules, be the transaction value of identical goods sold for export \r\nto Pakistan and exported at or about the same time as the goods being valued.  \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\nidentical goods sold at a different commercial level and/or in different \r\nquantities, adjusted to take account of differences attributable to \r\ncommercial level and/or to quanti ty shall be used, provided that such \r\nadjustments can be made on  the basis of demonstrated evidence which \r\nclearly establishes  the reasonableness and accuracy of the adjustment, \r\nwhether the adjustment leads to an increase or decrease in the value. \r\n(c) Where the costs and charges referred to in clause (a) of sub -section (2) \r\nare included in the transaction value of identical goods, an adjustment \r\nshall be made to take account of significant differences in such costs and \r\ncharges between the goods being valued and the identical goods in \r\nquestion arising from differences in distances and modes of transport.   \r\n35,106[(d)  Omitted] \r\n  \r\n36[(6) TRANSACTION VALUE OF SIMILAR GOODS. - If the customs \r\nvalue of the imported goods cannot be determined under the provisions of sub -section \r\n(5), it shall, subject to clauses (c), (d), (e) and (f) of sub -section (13) and rules, be the \r\ntransaction value of similar goods sold for export to Pakistan and exported at or about \r\nthe same time as the goods being valued, and the provisions of clauses (a), (b)  107[and] \r\n(c)108[omitted] of sub -section (5) shall,  mutatis mutandis, also apply in respect of \r\nsimilar goods.]       \r\n \r\n(7) DEDUCTIVE VALUE.-  If  the customs value of the imported goods \r\ncannot be determined under sub -section (6), it shall, subject to rules, be determined as \r\nfollows:  \r\n(a) if the imported goods or identical or similar imported goods are \r\nsold in Pakistan in the condition as imported, the customs value \r\nof the imported goods shall be based on the unit price at which \r\nthe imported goods or identical or similar imported goods are so \r\nsold in the greatest aggregate quantity, at or about the time of the \r\nimportation of the goods being valued, to  persons who are not \r\nrelated to the persons from whom they buy such goods, subject to \r\nthe deductions for the following:-  \r\n \r\n(i) either the commission usually paid or agreed to be paid or \r\nthe additions usually made for profit and general expenses \r\nin connection with sales in Pakistan of imported goods 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 about the time of importation of the goods \r\nbeing valued, the customs value shall, subject otherwise to the \r\nprovisions of clause (a) of this sub -section, be based on the unit \r\nprice at which the imported goods or identical or similar \r\nimported goods are sold in Pakistan in the conditions as imported \r\nat the earliest date after the importation of the goods being valued \r\nbut before the expiry of ninety days after such importation.  \r\n \r\n(c) If neither the imported goods nor identical nor similar imported \r\ngoods are sold in the country of importation in the condition as \r\nimported, then, if the importer so requests, the customs value \r\nshall be based on the unit price at which the imported goods, \r\nafter further processing, are sold in the greatest aggregate \r\nquantity to persons in the country of importation who are not \r\nrelated to the persons from whom they buy such goods, due \r\nallowance being made for the value added by such processing \r\nand the deductions provided for in clause (a).  \r\n \r\n(8) COMPUTED VALUE. -  If the customs value of the imported goods \r\ncannot be determined under sub -section (7), it shall, subject to rules, be based on \r\ncomputed value which shall consist of the sum of :-     \r\n \r\n(a) the cost of value of materials and fabrication or other \r\nprocessing employed in producing the imported goods; \r\n(b) an amount for profit and general expenses equal to that \r\nusually reflected in sales of goods of the same class or kind as \r\nthe goods being valued which are made by producers in the \r\ncountry of exportation for export to Pakistan; and   \r\n(c) the cost or value of all other expenses as specified in clause \r\n(a) of sub-section (2).    \r\n \r\n (9) FALL BACK METHOD.-    If the customs value of the imported goods \r\ncannot be determined under sub -sections (1),(5),(6),(7) and (8), it shall, subject to the \r\nrules, be determined 130[using reasonable means] on the basis of a value derived from \r\namong the methods of valuation set out in sub -sections (1),(5),(6),(7) and (8), that, \r\nwhen applied in a flexible manner to the extent necessary to arrive at a customs value.  \r\n \r\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 contained in this section or the rules, shall be construed as \r\nrestricting or calling into question the rights of the appropriate officer of customs to \r\nsatisfy himself as to the truth or accuracy of any statement, information, document or \r\ndeclaration presented for customs valuation purposes.  \r\n \r\n(12) An appropriate officer of Customs appointed by an order in writing by  \r\nthe Board, or Collector of Customs, on case to case basis, shall have free access to \r\nbusiness premises, registered office, warehouses or any other place, where any stocks, \r\nbusiness records or documents required under this Act are kept or maintained belonging \r\nto any person after serving notice to such person whose business activities are covered \r\nunder this Act or who may be required for audit, inquiry or investigation in any offence \r\ncommitted under this Act by such person, his agent or any other person: and such \r\nofficer may, at any time during the working hours, inspect the goods, stocks, records, \r\ndata, documents, correspondence, accounts and statements and any other record or \r\ndocuments and may take into custody such records in whole or in part, in original or \r\ncopies thereof against a signed receipt. The Board or Collector of Customs may also \r\norder for audit for ascertaining the correctness of declarations, documents records and \r\nvalue of imported goods. All searches and seizure of documents made under this sub -\r\nsection shall be carried out mutatis mutandis in accordance with the provisions of the \r\nCode of Criminal Procedure, 1898(Act V of 1898). \r\n \r\n (13) For the purposes of this section,- \r\n \r\n(a) “customs value of imported goods” means the value of goods for \r\nthe purposes of levying duties of customs and other taxes on \r\nimported goods; \r\n \r\n(b) “identical goods” means goods which are the same in all r espects \r\nincluding physical characteristics, quality and reputation. Minor \r\ndifferences in appearance would not preclude goods otherwise \r\nconforming to the definition from being regarded as identical;   \r\n(c) “similar goods” means goods wh ich although not alike in all \r\nrespects, have like characteristics and like component  materials \r\nwhich enable them to perform the same functions  and to be \r\ncommercially inter changeable. The quality of the goods, their \r\nreputation and the existence of a trademark are among the factors \r\nto be considered in determining whether goods are 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 as “identical goods” or “similar \r\ngoods” unless they were produced in the same country as the \r\ngoods being valued; \r\n(f) goods produced by a differe nt person shall be taken into account \r\nonly when there are no identical goods or similar goods, as the \r\ncase may be, produced by the same person as the goods being \r\nvalued; and  \r\n(g) “goods of the same class or  kind” means goods which fall within \r\na group or range of goods produced by a particular  industry or \r\nindustry sector, and includes identical or similar goods. \r\n \r\n 39[(14)  OMITTED.]  \r\n \r\n (15) Customs value of exported goods. -   The customs value of any \r\nexported goods shall be the value at the prescribed time, on a sale in open market for \r\nexportation to the country to which the goods are consigned having regard to the \r\nfollowing provisions, namely:-       \r\n \r\n(a) that the goods are treated as having been delivered to the buyer \r\non board the conveyance in which they are to be exported ; and  \r\n (b) that the seller will bear all packing, commission, transport, \r\nloading and all other costs, charges and expenses  (including any \r\n92[regulatory duty which may be chargeable under sub-section (3) \r\nof section 18]  incidental to the sale and to the delivery of the \r\ngoods on board the conveyance in which they are to be exported \r\nand which will be included in the customs value;  \r\n(c) that where goods are manufactured in accordance with any  \r\npatented invention or are goods to which any protected design  \r\nhas been applied, the customs value shall be determin ed taking \r\ninto consideration the value of the right to use design  in respect \r\nof the goods;      \r\n(d) that where goods are exported for sale, other disposal or use, \r\nwhether or not after further manufacture, under a Pakistan trade \r\nmark, the customs value shall be determined taking into \r\nconsideration the value of the right to use the patent, design or \r\ntrade 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 other relationship, whether by contract or  otherwise \r\nbetween the seller or any person associated in  business with him \r\nand the buyer or an person associated in  business with him other \r\nthan the relationship created by the sale itself. \r\n (c) that no part of the proceeds of a ny subsequent resale, other \r\ndisposal or use of the goods will  accrue, either directly or  \r\nindirectly, to the seller or any pe rson associated in business with \r\nhim.  \r\n (d) that two persons shall be deemed to be associated in business \r\nwith one another if, whether directly or indirectly, either of  them \r\nhas any interest in the business or property of the other or both \r\nhave a common interest in any business or property or some third \r\nperson has an interest in the business or property of both of them.  \r\n40[Explanation II.- For the purposes of this sub -section, the expression “prescribed \r\ntime” shall mean the time when the goods declaration is delivered under section 131 or \r\nwhen export of the goods is allowed without a goods declaration or in anticipation of \r\nthe delivery of a goods declaration, the time when export of the goods commences.] \r\n \r\n40a[25A.  Power to determine the customs value.- (1) Notwithstanding the provisions \r\ncontained in section 25, 130,132[omitted] 123[omitted]  the  Director of Customs Valuation \r\n88[on his own motion or] on a reference made to him by any person  88[or an officer of \r\nCustoms], may determine the customs value of any goods or category of goods \r\nimported into or exported out of Pakistan, after following the methods laid down in \r\nsection 25, whichever is applicable 130[: \r\n \r\nProvided that notwithstanding anything contained in any provision of this Act \r\nand any decision or judgment of any forum, authority or court, while determining the \r\ncustoms value under this section, the Director may 135[consult prices of goods available] \r\ninternationally acclaimed publications, periodicals, bulletins or official websites of \r\nmanufacturers of indenters of such goods.] \r\n \r\n (2) The Customs value determined under sub -section (1) shall be the \r\napplicable 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,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 value determined under sub -section (1) [, or the case may \r\nbe under sub -section (2A)] 125[omitted], shall be applicable until and unless revised or \r\nrescinded by the competent authority.] \r\n120[25AA. Power to use data exchange information for determination of customs \r\nvalue.- Any information or data, available under clause (b) of sub -section (1) of section \r\n219A, may be utilized for the purpose of assessment including valuation. \r\n42[25B.  [Omitted.] \r\n \r\n43[25C. Power to takeover the imported goods. -   (1) If any person makes an offer in \r\nwriting to buy the imported goods sought to be cleared at value declared by an importer \r\nin the goods declaration, 44[and the Collector of Customs is satisfied that the declared  \r\nvalue is not the actual transactional value, he may after approval of the 130[respective \r\nChief Collector] order the following without prejudice to any other action against the \r\nimporter or his authorised agent, namely:- \r\n \r\n(i) entertain offer by any other person to buy these goods at \r\nsubstantially higher value than the declared customs value in the \r\ngoods declaration and payment of customs duties and other \r\nleviable taxes thereon, provided such offer is accompanied by a \r\npay order equal to twenty -five per cent of the amount of each  \r\n[such offer and duties and other taxes calculated in accordance \r\nwith the offer]; \r\n(ii) give an option in writing to the importer of such goods for \r\nclearance of imported goods at the customs value equal to such \r\nhighest offer for purchase of  goods and payment of customs \r\nduties and other taxes chargeable thereon; and  \r\n(iii) in case the importer fails to clear the imported goods within \r\nseven days of the receipt of notice under clause (ii) above, the \r\nappropriate officer may takeover the goods on payment of \r\ncustoms value declared in the goods declaration and an amount \r\nequal to five per cent of such declared value; \r\n \r\n (2) The imported goods taken over under sub -section (1) shall be delivered \r\nto the offeror on submission of two 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 fails to take the delivery of the goods on payment \r\nof value and taxes as prescribed in sub-section (2) above, the pay order equal to twenty-\r\nfive per cent of the amount shall be fore-feited in favour of the Federal Government and \r\nimported goods shall be released to the importer as per customs value determined under \r\n44[sections 25 or 25A as the case may be.] \r\n \r\n44a,94,130[25D. Review of the value determined. - Notwithstanding the provision \r\ncontained in section 25A, the Director General Valuation may on his own motion or in \r\npursuance to a review petition made to him within thirty days from the date of \r\ndetermination by any person or an officer of  \r\nCustoms may rescind or determine the value afresh: \r\n \r\n  Provided that the proceedings so initiated shall be completed within sixty \r\ndays of the filing of the review petition or initiation of proceedings as the case may be.] \r\n \r\n 131,132[Omitted]  \r\n \r\n45[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 of any goods imported or exported; \r\n(b)  produce for examination, documents or records that the appropriate \r\nofficer considers necessary or relevant to the audit, inquiry or \r\ninvestigation under the Act; \r\n(c)  allow the appropriate officer of Customs to take extracts from or make \r\ncopies of documents or records; and  \r\n(d)  appear before an officer of Customs and answer any question put to him \r\nconcerning goods, documents, records and transactions relating to the \r\naudit or inquiry or investigation. \r\n \r\n117[(1A) Subject to rules, the Board or any officer authorized in this behalf may \r\nrequire any person to provide such information as is held by that person which is \r\nrequired for the purposes of End Use Verification of goods specified under Program \r\nGlobal Shield.]  \r\n \r\n(2) The 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 such audit, inquiry or investigation. \r\n \r\n(3) The Board may require in writing any person, department, company or \r\norganization, as the case may be, to provide information held by that person, \r\ndepartment, company or organization, which in the opinion of the Board is required for \r\npurposes of formulation of policy or administering the laws of Customs, Sales Tax, \r\nFederal Excise or Income Tax. \r\n \r\n(4) Every person, department, company or organization shall furnish the \r\ninformation requisitioned by the Board or the appropriate officer within the time \r\nspecified in the notice.] \r\n \r\n46[26A. Conducting the audit. - (1) The appropriate officer of customs conducting any \r\naudit under this Act shall proceed in the manner as the Board may by rules prescribe. \r\n \r\n(2) Where any audit or inquiry or investigation is to be conducted for the \r\npurpose of ascertaining the correctness of any declaration or document or statement, for \r\ndetermining the liability of any person for duty, taxes, fees, surcharge, fines and \r\npenalties, or for ensuring compliance with all other laws administered by the customs, \r\nan appropriate officer of Customs may,- \r\n \r\n(a)  examine, or cause to be examined, upon reasonable notice, any record, \r\nor any statement or declaration or document described in the notice with \r\nreasonable specificity, which may be relevant to such audit, inquiry or \r\ninvestigation ; \r\n(b)  summon , by giving a notice and reasonable time,- \r\n(i) the person who imported, or exported or transported or stored or \r\nheld under customs bond, or filed a goods declaration, drawback \r\nor refund claim; \r\n(ii)  any officer, employee or agent of any person described in clause \r\n(a); and \r\n(iii)  any person having possession, custody or care of records and \r\ndocuments required to be kept under the Act, and any other \r\nperson, as deemed proper, to appear before him at a reasonable \r\ntime and to produce such records and documents as specified in \r\nthe notice and to give such testimony under oath as may be \r\nrelevant. \r\n \r\n26B. Access for the purposes of audit. - (1) The appropriate officer of Customs, after \r\ngiving a notice in writing specifying 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. Such officer \r\nmay inspect the goods, stocks, documents, records, data, correspondence, accounts, \r\nstatements, utility bills, bank statements, information regarding nature and sources of \r\nfunds or assets with which his business is financed, and any other records or documents \r\nrequired under any Federal or Provincial laws, maintained in any form or mode. Such \r\nan officer may take into his custody such documents, records or any part thereof, in \r\nsuch form as he may deem fit, against a signed receipt. \r\n \r\n(2) In all cases, except where it would defeat the purpose of the audit, a \r\nreasonable advance notice regarding a visit shall be given to the person concerned. \r\n \r\n(3) Whosoever causes any obstruction or fails to provide any documents, record, \r\nstatement etc, as required under subsection (1), with an intention to defeat the purpose \r\nof the Act by way of destroying, altering or concealing any books, documents or \r\nrecords required to be maintained under this Act, shall be guilty of an offence under this \r\nsection.] \r\n \r\n47[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 result of some damage or \r\ndeterioration sustained by them before or during unloading at the port of destination, an \r\nofficer of Customs not below the rank of  49[Assistant Collector] may appraise the value \r\nof the damaged or deteriorated goods in the manner given in sub -section (2) and the \r\nowner shall be allowed abatement of duty in proportion to the diminution of value so \r\nappraised, whether duty is leviable ad valorem or otherwise.     \r\n \r\n (2) For the purposes of this section, the value of damaged or deteriorated \r\ngoods may be ascertained by either of the following methods at the option of the \r\nowner:-  \r\n (a) value may be appraised by an Officer of Customs not below the \r\nrank of 49[Assistant Collector] on the  basis of physical \r\nexamination of the goods; or  \r\n (b) such goods may be sold by public auction or by tender or, with \r\n  the consent of the owner, in any other manner and the gross \r\n  sale proceeds shall be deemed to be the value of such goods \r\n  inclusive of duties.] \r\n \r\n 51[(3) In the case of short -landing or short -shipment of goods,  the appropriate \r\nofficer may, if satisfied with regard to the bonafide of short -landing or short -shipment \r\nof goods, allow reduction in duty proportionate to the goods short -landed or short -\r\nshipped on first examination.] \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n41 \r\n \r\n52,95[27A. 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 be allowed, in the manner as prescribed by the \r\nrules and where such goods are so mutilated or scrapped they shall be chargeable to \r\nduty at such rates as may be applicable to the goods as if they had been imported in the \r\nmutilated form or as scrapped]: \r\n \r\n 129[Provided that the goods imported in new condition shall not be allowed \r\nscrapping and mutilation and shall be classified and chargeable to leviable duty and \r\ntaxes as new goods:] \r\n \r\n 137[Provided further that scrapping and mutilation shall not be allowed for \r\nquantity exceeding ten per cent of the imported goods.] \r\n   \r\n28. Power to test and denature imported spirit. -   When by any law for the time \r\nbeing in force a duty lower than that prescribed by 54[this Act] is imposed on denatured \r\nspirit, any such spirit imported into Pakistan may, subject to rules, be tested and if \r\nnecessary adequately denatured by officers of customs, at the expense of the person \r\nimporting the same, before the customs-duty is charged thereon.  \r\n \r\n29. Restriction on amendment of  55&55a[goods declaration].-  Except as provided \r\nin section 88, no amendment of  56&56a[goods declaration] relating to goods assessed for \r\nduty on the declared value, quantity or description thereof shall be allowed after such \r\ngoods have been removed from the customs -area 57[or assigned a Customs Reference \r\nNumber electronically, as the case may be].  \r\n \r\n58[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(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 clearance of such goods is \r\nmanifested under that section: \r\n \r\n 130[Provided that, where a goods declaration has been manifested in advance of \r\nthe arrival of the conveyance by which the goods have been imported, the relevant date \r\nfor the purpose s of this section shall be the date on which the goods declaration i s \r\nmanifested under the 79 or section 104, as the case may be, except for those goods \r\ndeclaration in respect of which the 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 be.] \r\n \r\n 60[Provided further that, in respect of goods for the clearance of which a \r\n59/59A[goods declaration] for clearance has been manifested under section 104, and the \r\nduty is not paid within seven days of the 59/59A[goods declaration] being manifested, the \r\nrate of duty applicable shall be the rate of duty on the date on which the duty is actually \r\npaid 61[:] \r\n \r\n 62[Provided further that in case of the goods illegally removed from the \r\nwarehouse, the rate of duty shall be the rate prevalent either on the date of in -bonding \r\nor detection of case or date of payment of the duty and taxes, whichever is higher: \r\n \r\n Provided further that in case of exercising option for redemption of fine in lieu \r\nof confiscation of the goods seized during anti -smuggling operations, the rate of duty \r\nshall be the rate prevalent either on the date of seizure or date of payment of duty and \r\ntaxes, whichever is higher:] \r\n  \r\n Provided further that the 127[Board, with approval of the Federal Minister -in-\r\ncharge] may, by notification in the official Gazette, for any goods or class of goods, \r\nspecify any other date for the determination of rate of duty.  \r\n \r\nExplanation:- For the purpose of this section “manifested” means that when a machine \r\nnumber is allocated to 59&59A[goods declaration] and is registered in Customs record.] \r\n \r\n63[30A.    Date of determination of rate of duty for clearance through the Customs \r\nComputerized System. -  Subject to the provisions of section 155A, the rate of duty \r\napplicable to any imported or exported goods if cleared through the Customs \r\nComputerized System, shall be the rate of duty in force on;- \r\n \r\n(a) the date of payment of duty; \r\n(b) in case the goods are not chargeable to duty, the date on which the goods \r\ndeclaration is filed with Customs 64[.]   \r\n65[(c) Omitted. \r\n \r\n Provided that where a goods declaration has been filed in advance of the arrival \r\nof the conveyance by which the goods have been imported, the 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 goods or class of goods.] \r\n \r\n31. Date for determination of rate of 66A[duty on goods exported].-  The rate and \r\namount of duty applicable to any goods exported shall be the rate and amount \r\nchargeable at the time of the delivery of the  59&59A[goods declaration] under section \r\n131: \r\n \r\n Provided that where the export of any goods is permitted without a 59&59A[ goods \r\ndeclaration] or in anticipation  of the delivery of such a 59&59A[declaration], the rate and \r\namount of duty applicable shall be the rate and amount chargeable on the date on which \r\nloading of the goods on the outgoing conveyance commences 66B[:] \r\n \r\n 67[Provided further that the 127[Board, with approval of the Federal Minister -in-\r\ncharge] may, by notification in the official Gazette, for any goods or class of goods, \r\nspecify any other date for determination of the rate of duty.] \r\n \r\n68[31A.  Effective rate of duty.- (1) Notwithstanding  anything contained in any other \r\nlaw for the time being in force or any decision of any Court, for the purposes of section \r\n30 69[,30A] and 31, the rate of duty applicable to any goods shall include any amount of \r\nduty imposed under section 18  89[,18A and 18C] . 70[Omitted] and the amount of duty \r\nthat may have become payable in consequence of the withdrawal of the whole or any \r\npart of the exemption or concession from duty whether before or  after the conclusion of \r\na contract or agreement for the sale of such goods or opening of a letter of credit in \r\nrespect thereof. \r\n \r\n 71[(2) For the purpose of determining the value of any imported or exported \r\ngoods, the rate of exchange at which any foreign currency is to be converted into \r\nPakistan currency shall be the rate of exchange in force on the date immediately \r\npreceding the relevant date referred to in sections 30, 30A or 31.] \r\n \r\n32. 72[False] statement, error, etc. -  (1) If any person, in connection with any \r\nmatter of customs,-  \r\n \r\n(a) makes or signs or causes to be made or signed, or delivers or causes to \r\nbe delivered to an officer of customs any declaration, notice, certificate \r\nor other document whatsoever, or \r\n(b) makes any statement in answer to any question put to him by an officer \r\nof customs which he is required by or under this Act 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 statement as aforesaid or by \r\nreason of some collusion, any duty  109[,taxes] or charge has not been levied or has been \r\nshort-levied or has been erroneously refunded, the person liable to pay any amount on \r\nthat account shall be served with a notice within 73[five] years of the relevant date, \r\nrequiring him to show cause why he should not pay the amount specified in the notice.     \r\n \r\n (3) Where, by reason of any inadvertence, error or misconstruction, any duty \r\n109[,taxes] or charge has not been levied or has been short -levied or has been \r\nerroneously refunded, the person liable to pay any amount on that account shall be \r\nserved with a notice within 74[three years] of the relevant date requiring him to show \r\ncause why he should not pay the amount specified in the notice 75[:].    \r\n \r\n 76[Provided that if the recoverable amount in a case is less than 113[twenty \r\nthousand] rupees, the Customs authorities shall not initiate the aforesaid action 120[:] \r\n \r\n120[Provided further that the aforesaid action shall also not be initiated in case \r\nfull amount of short paid duty, taxes or other charges are paid voluntarily prior to \r\ninitiation of audit, inquiry or investigation.] \r\n  \r\n 77[(3A) Notwithstanding anything contained in sub -section (3), where any  duty \r\n109[,taxes] or charge has  not  been  levied  or has been short -levied or has been \r\nerroneously refunded and this is discovered as a result of  an audit or examination of an \r\nimporter’s 128[or exporter’s] accounts or by any means other than an examination of the \r\ndocuments provided by the importer 128[or exporter] at the time the goods were \r\nimported 128[or exported], the person liable to pay any amount on that account shall be \r\nserved with a notice within 100[five] years of the relevant date requiring him to show \r\ncause why he should not pay the amount specified in the notice 78[:] \r\n \r\n 79[Provided that if the recoverable amount in a case is less than 8,137[one \r\nhundred thousand] rupees, the Customs authorities shall not initiate the aforesaid action  \r\n137[if he deposits the recoverable amount.] \r\n \r\n (4) The appropriate officer, after considering the representation, if any, of \r\nsuch person as is referred to in sub -section (2) or sub -section (3) 104[or sub -section \r\n(3A)] shall determine 80[any amount payable by him under this Act,]  which shall in no \r\ncase exceed the amount 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 its final assessment; \r\n(c) in a case where duty has been erroneously refunded, the date of \r\nits refund; \r\n(d) in any other case, the date of payment of duty or charge 96[;] \r\n96[(e) in case of clearance of goods through the Customs Computerized \r\nSystem, on self assessment or electronic assessment, the date of \r\ndetection.] \r\n \r\n81[32A.  Fiscal fraud. - (1) If any person, in connection with any  matter related to \r\ncustoms- \r\n (a) causes to submit documents including those filed electronically,  which \r\nare concocted, altered, mutilated, false, forged, tempered or  counterfeit \r\nto a functionary of customs;      \r\n (b) declares in the  82[goods declaration]  electronically filed customs \r\ndeclaration, the name and addres s of any exporter or importer which is \r\nphysically non-existent at the given address;  \r\n (c) declares in the  82[goods declaration]  electronically filed  customs \r\ndeclaration, an untrue information regarding  97[payment of duties and \r\ntaxes through self -assessment,] description, quantity, quality, origin and \r\nvalue of goods; \r\n 129[(ca) declares value which is significantly higher or lower than the actual \r\nvalue, that is, the price actually paid or payable for the goods when sold \r\nfor export to Pakistan, proceedings may be initiated under this section \r\nsubject to conditions or limitations as may be prescribed by the Board \r\nunder the rules.] \r\n (d) alters, mutilates or suppresses any finding of the customs functionary \r\n  on any document or in the computerized record; or    \r\n (e) attempts, abets or connives in any action mentioned in clauses (a), (b), \r\n  129[(c),(ca)] and (d) above, he shall be guilty of an offence under this \r\nsection. \r\n \r\n (2) Where, by any reason as referred to in sub -section (1) as aforesaid, any \r\nduty or tax charged or fee or fine and penalty levied under any provision of law has not \r\nbeen levied or has been short levied or has been refunded, the person liable to pay any \r\namount on that account shall be served with a notice within a period of 180 days of the \r\ndate of detection of such custom duty and tax fraud, requiring him to  show cause 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 fraud for penal action under the relevant \r\nprovisions of law.] \r\n \r\n (3) The appropriate Adjudicating Officer, after considering the written or \r\nverbal representation of such person, may determine the amount of duty or tax \r\nchargeable or fee payable by such person which shall in no case exceed the amount \r\nspecified in the notice and such person shall pay the amount so determined besides the \r\nfine or penalty or both.] \r\n \r\n83[32B.    Compounding of offence.- Notwithstanding anything contained in section 32 \r\nand 32A or any other provision of this Act, where any person has committed a duty or \r\ntax fraud, the Collector 128[or Director] may, with the prior approval of the Board, either \r\nbefore or after the institution of any proceedings for recovery of duty or tax, comp ound \r\nthe offence if such person pays the amount of duty or tax due along with penalty as is \r\ndetermined under the provisions of this Act.] \r\n \r\n128[32C. Mis -declaration of Value for illegal transfer of funds into or out of \r\nPakistan.- (1) Without prejudice to any action that may be taken under this Act or any \r\nother law for the time being in force, if any person overstates the value of imported \r\ngoods or understates the value of exported goods or vice versa , or using other means \r\nincluding short-shipment, over-shipment, with a view to illegally transferring funds into \r\nor out of Pakistan, such person shall be served with a notice to show cause within a \r\nperiod of two years from the date of detection of such mis -declaration as to why penal \r\naction shall not be initiated: \r\n \r\n Provided that if goods have not been cleared from customs, such goods shall \r\nalso be liable to be seized: \r\n \r\n 130[Provided further that Board may, by notification in the official Gazette, make \r\nrules for carrying out the purposes of this section.] \r\n \r\n(2) Any proceedings under this section, shall not be initiated, without the \r\nexplicit approval of Board.] \r\n \r\n33. Refund to be claimed within 84[one year].-  (1) No refund of any customs -\r\nduties or charges claimed to have been paid or over -paid through inadvertence, 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 case where refund has become due in consequence of any decision \r\nor judgment by any appropriate officer of Customs or the Board or the Appellate \r\nTribunal or the Court, the said period of one year shall be reckoned from the date of \r\nsuch decision or judgment, as the case may be.]  \r\n \r\n120[(3A) The claim filed under this section shall be disposed of  128[subject to \r\npre-audit] within a period not exceeding one hundred and twenty days from the date of \r\nfiling of such claim: \r\n \r\n Provided that the said period may, for reasons to be recorded in writing, be \r\nextended by the Collector of Customs for a period not exceeding ninety days.] \r\n \r\n 119[(4)  No refund shall be allowed under this section, if the sanctioning \r\nauthority is satisfied that the incidence of customs duty and other levies has been passed \r\non to the buyer or consumer.] \r\n \r\n128[(5) For the purpose of this section, the Board may, by notification in the \r\nofficial Gazette, specify the jurisdiction and powers of the officers of Customs to \r\nsanction refund in terms of amount of Customs duty and other taxes involved.] \r\n \r\n34. Power to give credit for, and keep account -current of duties and charges. -  \r\nAn officer of customs, not below the rank of 85[Assistant Collector 102[omitted] of \r\ncustoms may, in the case of any mercantile firm or public body, if he so thinks fit, \r\ninstead of requiring payment of customs duties or charges as and when they become \r\ndue, keep with such firm or body an account -current of such duties and charges, which \r\naccount shall be settled at intervals of not exceeding one month, and such firm or body \r\nshall make a deposit or furnish a security sufficient in the opinion of that officer to \r\ncover the amount which may at any time be payable by it in respect of such duties or \r\ncharges.   \r\n \r\nLEGAL REFERENCE \r\n \r\n 1. 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 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 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.  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 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 \r\npayment of duty, there transshipped or transported for, or thence carried to, and \r\nimported at any other customs-station; and  \r\n(c) goods brought 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 restrictions as it may deem fit to impose, a regulatory duty on all or any of the \r\ngoods specified in the First Schedule at a rate not exceeding one hundred per cent of the value of \r\nsuch goods, as determined under section 25 or section 25B and may, by a like notification, levy a \r\nregulatory duty on all or any of the goods, exported from Pakistan:-   \r\n \r\n(i) at a rate not exceeding one hundred per cent of the value of the goods as determined \r\nunder section 25 or section 25B, if such goods are specified in the Second Schedule; \r\nand  \r\n(ii) at a rate not exceeding fifty per cent of the amount which represents the value of the \r\ngoods as determined under section 25 or section 25B, if such goods are not specified in \r\nthe Second Schedule.  \r\n  (3) The regulatory duty levied under sub-section (2) shall –  \r\n(a) be in addition to any duty imposed under sub-section (1) or under any other \r\nlaw for the time being in force; and  \r\n  (b) be leviable on and from the day specified in the notification issued under that \r\nsub-section, notwithstanding the fac t that the issue of the official Gazette in \r\nwhich such notification appears is published at any time after that day.]  \r\n \r\n  (4)   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 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 two 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.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, 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, page 114. At the time of omission this was  as \r\nunder: \r\n “Provided that the Federal Government shall not exempt any goods imported into \r\nPakistan from the whole or any part of the customs duties chargeable thereon, except in the \r\nfollowing cases, namely:- \r\n (a) For rectification of tariff anomalies on the recommendation of National 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 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 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 it thinks fit to impose, by 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 the customs duties chargeable \r\nthereon of imported goods of such classes or description as it may prescribe, intended \r\nto be used in the production, manufacture, processing, repair or refining in Pakistan of \r\ngoods of such classes or descriptions as it may prescribe;”. \r\n \r\n19 Substituted by Customs (Amendment) Act, 1999 (II of 1999).  At the time of substitution clause (c) \r\nwas as under:- \r\n “(c) the repayment in whole or in part of the customs -duties paid on the importation of any \r\ngoods of such classes or description as it may prescribed, which have been used in the \r\nproduction, manufacture, processing, repair or refitting in Pakistan of goods of such \r\nclasses or descriptions as it may prescribe, provided such repayment 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 (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. Deferment of collection of customs-duties.- Subject to such conditions, limitations or \r\nrestrictions as it thinks fit to impose, the Board may, in 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 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 exceeding three years, as the Collector may allow in any \r\ncase,)] and have 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 time of exportation of such goods, drawback of any customs or Federal  \r\nExcise duty or any other tax levied by the 29a[Federal Government] or any Federal Excise duty  \r\nlevied 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 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 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 are treated as having been delivered to \r\nthe buyer at the port or place of importation, as the case may be, and that \r\ngoods brought by air are treated as having been delivered to the buyer at the \r\nairport or place where they are unloaded in Pakistan or, if the aircraft first \r\nlands in Pakistan at some other airport or place without unloading the goods, \r\nat such other airport or place; \r\n (b) that the seller will bear freight, insurance, commission shall and all other \r\ncosts, charges and expenses incidental to the sale and the delivery of the \r\ngoods at that port, airport or place which will be included in the normal price; \r\n (c) that the buyer will bear any duties or taxes applicable in Pakistan which will \r\nnot be included in the normal price.  \r\n(3) Where the imported goods to be valued – \r\n(a) are manufactured in accordance with any patented invention or are goods to \r\nwhich any protected design has been applied; or \r\n(b) are imported under a foreign trade mark or are imported for sale, other \r\ndisposal or use (whether or not after further manufacture) under a foreign \r\ntrade mark; \r\nthe normal price shall be determined on the assumption that it includes the value of the \r\nright to use the patent, design or trade mark in respect of the goods. \r\n(4) The value of any exported goods shall be taken to be the normal price, that is to say, \r\nthe price which they would fetch, at the prescribed time, on a sale in open market for \r\nexportation to the country to which the goods are consigned between a seller and a \r\nbuyer independent 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 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 \r\nother costs, charges and expenses (including any export duty which may be \r\nchargeable) incidental to the sale and to the delivery of the goods on board \r\nthe conveyance in which they are to be exported and which will be included \r\nin the normal price. \r\n  (6) where the exported goods to be valued - \r\n(a) are manufactured in accordance with any patented invention or are goods to \r\nwhich any protected design has been applied; or \r\n(b) are exported for sale, other disposal or use under a Pakistan trade mark or are \r\nexported for sale, other disposal or use (whether or not after further \r\nmanufacture) under a Pakistan trade mark, the normal price shall be \r\ndetermined on the assumption that it includes the value of the right to use the \r\npatent, design on trade mark in respect of the goods. \r\n Explanation I.- A sale in open market between a buyer and a seller \r\nindependent of each other presupposes – \r\n(a) that the price is the sole consideration; and \r\n(b) that the price is not influenced by any commercial, financial or other \r\nrelationship, whether by contract or otherwise between the seller or any \r\nperson associated in business with him and buyer or any person associated in \r\nbusiness with him other than the relationship created by the sale itself; \r\n(c) that no part of the proceeds of any subsequent resale, other disposal or use of \r\nthe goods will accrue, either directly or indirectly, to the seller or any person \r\nassociated to business with him. \r\n   Explanation II.- Two persons shall be deemed to be associated in business \r\nwith one another if, whether directly or indirectly, either of them has any interest in the \r\nbusiness or property of 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 goods shall be the transaction value, that is, the \r\nprice actually paid or payable for the goods when sold or export to Pakistan. \r\n(2) In determining the value under sub-section (1) – \r\n(a) there shall be added to the price actually paid or payable for the \r\nimported goods:- \r\n    (i) the cost of transport of the imported goods to the port, \r\nairport or place of importation; \r\n  (ii) loading, unloading and handling charges or any other \r\ncharges associated with or incidental to the transport of \r\nthe imported goods to that port, airport or place of \r\nimportation; and \r\n  (iii) the cost of insurance. \r\n (b) to the extent that they are incurred by the buyer but are not \r\nincluded in the price actually paid or payable for the imported \r\ngoods, there shall also be added to such price – \r\n (i) commission and brokerage, except buying commissions; \r\n (ii) the cost of containers which are treated as being one for \r\ncustoms purposes with the goods in question; and \r\n (iii) the cost of packing whether for labour or materials; \r\n    (c) the value, apportioned as appropriate, of the following goods and \r\nservices where supplied directly or indirectly 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) tools, dies, moulds, and similar items used in the \r\nproduction of the imported goods; and \r\n     (iii) materials consumed in the production of the imported \r\ngoods; \r\n (d) royalties and license fees related to the imported goods being \r\nvalued that the buyer must pay, either directly or indirectly, as a \r\ncondition of sale of the imported goods being valued, to the extent \r\nthat such royalties and fees are not included in the price actually \r\npaid or payable shall also be added to such price; and \r\n(e) the value of any part of the proceeds of any subsequent resale, \r\ndisposal or use of the imported goods that accrues directly or \r\nindirectly to the seller shall also be added to the price actually paid \r\nor payable for such goods. \r\n \r\n(3) The value of exported any goods shall be taken to be the normal price, that is \r\nto say, the price which they would fetch, at the prescribed time, on a sale in \r\nopen market for exportation to the country to which  the goods are consigned \r\nbetween a seller and a buyer independent 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 \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 determined on the following \r\nassumptions; namely:- \r\n(a) that the goods are treated as having been delivered to the buyer on \r\nboard the conveyance in which they are to be exported; and \r\n(b) that the seller will bear all packing, commission, transport, loading \r\nand all other costs, charges and expenses (including any export \r\nduty when may be chargeable) incidental to the sale and to the \r\ndelivery of the goods on board the conveyance in which they are to \r\nbe exported and which will be included in the normal price. \r\n(5) Where the exported goods to  be valued – \r\n(a) are manufactured in accordance with any patented invention or are \r\ngoods to which any protected design has been supplied; or \r\n(b) are exported for sale, other disposal or use, whether or not after \r\nfurther manufacture, under a Pakistan trade mark; the normal price \r\nshall be determined on the assumption that it includes the value of \r\nthe right to use the patent, design or trade mark in respect of the \r\ngoods. \r\nExplanation I.- A sale in open market between a buyer and a seller \r\nindependent of each other presupposes– \r\n(a) that the price is the sole consideration; \r\n(b) that the price is not influenced by any commercial, \r\nfinancial or other relationship; whether by contract or \r\notherwise between the seller or any person associated in \r\nbusiness with him other than the relationship created by \r\nthe sale itself; and \r\n(c) that no part of the proceeds of any subsequent 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 common \r\ninterest in any business or property or some third person has an interest in the \r\nbusiness or 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 is of the opinion \r\nthat the declared price at which the goods are imported is different from test values as mentioned \r\nabove, the appropriate officer shall inform the importer his reservations in writing and require the \r\nimporter to justify the price difference.  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, 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 provisions of sub-section (5), it shall, subject to rules, be the \r\ntransaction value of similar goods sold for export to Pakistan and exported at or about the same \r\ntime as the goods being valued, 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. 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 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. 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 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 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 -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 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 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 or about the same time as the goods being valued.  \r\n  (3) If the value of the imported goods cannot  be determined under sub -section (2), the \r\nvalue shall be determined as follows- \r\n  (a) if the imported goods or identical or similar imported goods are sold in Pakistan in the \r\ncondition as imported, then the value of the imported goods shall be based on the unit \r\nprice at which the imported goods or identical or similar imported goods, are so sold in \r\nthe greatest aggregate quantity, at or about the time of the importation of the goods \r\nbeing valued, to persons who are not related to the persons from whom they buy such \r\ngoods, subject to such deductions as may be provided in the rules; and  \r\n(b) If neither the imported goods nor identical nor similar goods are sold for export to \r\nPakistan then, if the appropriate officer so decides, the value shall be based on the unit \r\nprice at which the imported goods, after processing, are sold in the greatest aggregate \r\nquantity to persons in the country of importation who are not related to the persons \r\nfrom whom they buy such goods, due allowance being made for the value added for all \r\nsuch processing and the deductions as may be provided in the rules. \r\n  (4) If the value of the imported goods cannot be determined under sub -section (3), the \r\nvalue of imported goods shall be based on computed value as may be prescribed by the rules: \r\n Provided that, at the request of the importer, the order of application of sub -\r\nsections (3) and (4) may be reversed, if so agreed by the appropriate officer.  \r\n  (5) If the computed value of the imported goods 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. 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 by an importer in the bill of entry \r\nor goods declaration, the Assistant Collector or any other higher officer of customs may order the \r\nfollowing without prejudice to any other action against the importer or his authorised agent, \r\nnamely:-] \r\n(i) entertain offer by any other person to buy these goods at substantially higher value than \r\nthe declared customs value in the bill of entry 37[or goods declaration] and payment of \r\ncustoms duties and other leviable taxes thereon, provided such offer is accompanied by \r\na pay order equal to twenty -five per cent of the amount of each value and duties and \r\nother taxes leviable on imported goods; \r\n(ii) give an option in writing to the importer of such goods for clearance of imported goods \r\nat the customs value equal to such highest offer for purchase of  goods and payment of \r\ncustoms duties and other taxes chargeable thereon; and  \r\n(iii) in case the importer fails to clear the imported goods within seven days of the receipt of \r\nnotice under clause (ii) above, the appropriate officer may takeover the goods on \r\npayment of customs value declared in the bill of entry 37[or goods declaration] and an \r\namount equal to five per cent of such declared value; \r\n (2) The imported goods taken over under sub -section (1) shall be delivered to the offerer \r\non submission of two pay orders, one equal to the customs value declared in the bill of entry or \r\ngoods declaration plus five per cent in the name of importer and the other pay order equal to the \r\nremaining amount of value of imported goods and the amount of customs duties and other taxes \r\nleviable on the imported goods in the name of Collector of Customs; \r\n (3) In case the local buyer fails to take the delivery of the goods on payment of value \r\nand taxes as prescribed in sub -section (2) above, the pay order equal to twenty -five per cent of \r\nthe amount 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 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 or handling of any goods which are being or have been \r\nimported or exported to furnish such information relating to the goods as may be necessary for \r\ndetermining the legality or illegality of the importation or exportation of such goods, the value of \r\nsuch goods, the nature, amount and source of the funds or assets with which the goods were \r\nacquired and the customs duty chargeable thereon, or for deciding anything incidental thereto and \r\nto produce, and allow the officer to inspect 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. Substituted the words ”bill of entry” with the” words goods declaration” through Finance Act, \r\n2006. \r\n51. Inserted by Finance Act, 2006. \r\n52. Added by Finance Act, 2005. \r\n53. Inserted by Finance Act, 2006. \r\n54. Substituted for the words, coma and figure by the Federal Laws (Remission & Declaration) \r\nOrdinance, 1981. \r\n 55. Inserted by the Finance Act, 2003 (I of 2003), S.5(7)(a), page 22. \r\n 55A. By the Finance Act, 2006 the words ”bill of entry or bill of export or” were omitted.. \r\n 56. Inserted by 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 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 ”export duty” were substituted.. \r\n66B. Substituted for full stop by Finance Act 1992. \r\n67. Added by Finance Act, 1992. \r\n68. Inserted by the Finance Act, 1988. \r\n69. Inserted by Finance Act, 2003. \r\n70. Omitted by Finance Act, 1991[section 2of the Finance Ordinance,1982(XII of 1982), and section \r\n5 of the Finance Act,1985(I of 1985), and the anti-dumping or countervailing duty imposed under \r\nthe Import of Goods (Anti-dumping and Countervailing Duties)Ordinance, 1983 (III of 1983)]. \r\n71. 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 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. 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 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. Substituted by Finance Act,2010. At the time of substitution the section 25D was as under:- \r\n“25D. Review of the value determined.- Where the customs value has been determined \r\nby the Collector of Customs or Director of valuation  or any other authority competent to do so, \r\na review application shall lie before Director -General of Valuation and any proceeding pending \r\nbefore any court, authority or tribunal shall forthwith abate”.  \r\n 95. 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 mutilation or scrapping of \r\nimported goods, which are ordinarily used for more than one purpose, may be allowed, as \r\nprescribed by rules so as to render them unfit for one or more such purposes and where any \r\ngoods are so denatured or mutilated or 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, 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) If, in applying the provisions of this sub -section, there are two or more transaction \r\nvalues of identical goods that meet all the requirements of this sub -section and clauses \r\n(b),(d),(e) and (f) of sub -section (13), the customs value of the imported goods shall be \r\nthe lowest such transaction value, adjusted as necessary in accordance with clauses (b) \r\nand (c).] \r\n \r\n107. 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. Substituted by Finance Act, 2015 “at the time of substitution section 19 (1) was as under:  \r\n    \r\n[(1) The 8[Federal Government], subject to such conditions, limitations or restrictions, if any, as \r\nit thinks fit to impose, may, by notification in the official Gazette, exempt any goods imported \r\ninto, or exported from, Pakistan or into or from any specified port or station or area therein, from \r\nthe whole or any part of the customs -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 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 from payment of the whole or any part of the customs -duties \r\nchargeable thereon 16[and may remit fine, penalty, charge or any other amount recoverable 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 : \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 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 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 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 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(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 this Chapter and the rules, when any goods, capable of being easily \r\nidentified, which have been imported into Pakistan and upon which customs -duties \r\nhave been paid on importation, are exported to any place outside Pakistan or as \r\nprovisions or stores for use on board a conveyance  proceeding to a foreign  territory, \r\nseven-eight of such duties shall be repaid as drawback, subject to the following \r\nconditions, namely:-  \r\n \r\n(1) the goods are identified to the satisfaction of an officer of customs not \r\nbelow the rank of 1/2[Assistant Collector] of Customs at the customs -\r\nstation, to be the same as had been imported, and  \r\n (2) the goods are entered for export within two years of the date of their \r\nimportation, as shown by the records of the custom-house or if such time \r\nis extended by the Board or the Collector of Customs for sufficient cause \r\nwithin such extended time:    \r\n \r\n Provided that the Collector of Customs shall not extend the time beyond three \r\nyears of the importation of such goods.  \r\n \r\nExplanation.-  For the purposes of this section, the goods shall be deemed to have been \r\nentered for export on the date on which the 3 [goods declaration]  is delivered to the \r\nappropriate officer under section 131 4[*****].  \r\n \r\n36.  Drawback on goods taken into use between importation and exportation. -   \r\nNotwithstanding anything contained in section 35, the repayment of duty as drawback \r\nin respect of goods which have been taken into use between their importation and \r\nsubsequent exportation shall be made in accordance with the provisions of the rules \r\nmade in that behalf.  \r\n \r\n37. Drawback on goods used in the manufacture of goods which are exported. -  \r\nWhere it appears to the Board that in respect of goods of any class or description \r\nmanufactured in Pakistan and exported to any place outside Pakistan, a drawback of \r\ncustoms-duties should be allowed on any imported goods of a class or description used \r\nin the manufacture of such exported goods, the Board may, by notification in the \r\nofficial Gazette, direct that drawback shall be allowed in respect of such imported \r\ngoods to such extent and subject to such condition as may be provided in the rules.  \r\n \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n59 \r\n \r\n38. 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 goods shall, for the purposes of this \r\nChapter, be deemed to be not capable of being easily identified.    \r\n \r\n (2) The 5[Federal Government ] may, from time to time, by notification in \r\nthe official Gazette, prohibit the payment of drawback upon the exportation of goods or \r\nany specified goods or class of goods to any specified foreign port or territory.     \r\n \r\n39. When no drawback allowed. -  Notwithstanding anything hereinbefore \r\ncontained, no drawback shall be allowed-     \r\n \r\n(a) upon goods which are required to be included in the export manifest \r\n and are not so included, or  \r\n(b) when the claim is for drawback amounting, in respect of any single \r\nshipment, to less than 6[or equal to] hundred rupees, or  \r\n(c) unless the claim for drawback has been made and established at the time \r\nof export. \r\n \r\n40.  Time of payment of drawback. - No such payment of drawback shall be made \r\nuntil the vessel carrying the goods has put out to sea or other conveyance has left \r\nPakistan.  \r\n \r\n41. Declaration by parties claiming drawback. - Every person, or his duly \r\nauthorized agent, claiming drawback on any goods duly exported, shall make and \r\nsubscribe a declaration that such goods have been actually exported and have not been \r\nrelanded and are not intended to be relanded at any place in Pakistan and that such \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), 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) The person-in-charge of a conveyance entering \r\nPakistan from any place outside Pakistan shall not cause or permit the conveyance to \r\ncall or to land in the first instance at any place other than a customs-station.      \r\n \r\n (2)  The provisions of sub -section (1) shall not apply in relation to any \r\nconveyance which is compelled by accident, stress of weather or other unavoidable \r\ncause to call, or land at a place other than a customs -station but the person-in-charge of \r\nany such conveyance-            \r\n \r\n(a) shall immediately report its arrival to the nearest officer of \r\ncustoms or the officer-in-charge of the police-station and shall on \r\ndemand produce before him either the cargo book or the manifest \r\nor the log-book belonging to such conveyance; \r\n \r\n(b) shall not, without the consent of any such officer, permit any \r\ngoods carried in the conveyance to be unloaded from, or any of \r\nthe crew or passengers to depart from its vicinity; \r\n \r\n(c) shall comply with any direction given by such officer with \r\nrespect ot any such goods; and no passenger or member of the \r\ncrew shall, without the consent of any such officer, leave the \r\nvicinity of the conveyance: \r\n \r\n Provided that nothing in this section shall prohibit the departure of any \r\npassenger or member of the crew from the vicinity of, or the removal of goods from, the \r\nconveyance where such departure or removal is necessary for reasons of health, safety \r\nor the preservation of life or property 1[ : ] \r\n \r\n 2[Provided further that the person in charge of a conveyance, that is en route to \r\nPakistan from a point outside Pakistan shall, unless otherwise approved by the \r\nCollector,- \r\n \r\n(a) 17[deliver] to the Customs, in such form and manner (for example, in an \r\nelectronic form and manner) as may be approved in writing by the \r\nCollector (either generally or for a particular case or class of cases), such \r\nadvance 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 cargo not intended for discharge within Pakistan, \r\n if any; \r\n(vii) the Customs station at which the conveyance will arrive; and  \r\n \r\n(b) or arriving within Pakistan, proceed directly to that Customs station \r\nunless directed elsewhere by an appropriate Customs officer.] \r\n \r\n 3[(3) The owner or operator of the conveyance, referred to in sub -section (1), \r\nor an agent of the owner, may provide the information referred to in paragraph (a) of \r\nthat sub-section to the Customs on behalf of the person in charge of the conveyance: \r\n \r\n Provided that the provisions of sub-section (1) and (2) shall apply to,- \r\n \r\n(a) a conveyance that has arrived in Pakistan from a point outside Pakistan; \r\n(b) a conveyance departing from Pakistan for a point outside Pakistan; \r\n(c) a conveyance that is within Pakistan and that is carrying international \r\ncargo or international crew or any international passenger, whether or \r\nnot the conveyance is also carrying domestic cargo; \r\n(d) any other conveyance that is within Pakistan and that a Customs officer \r\nhas reasonable cause to suspect has been, or is about to be, involved in \r\nthe commission of an offence under this Act or the importation or \r\nexportation of any dutiable, prohibited, restricted, notified or confiscated \r\ngoods. \r\n \r\n (4) The person in charge of, the owner of goods, any member of the crew of, \r\nany passenger on, a conveyance to which this sub-section applies, shall,- \r\n \r\n(a) answer any question asked by a customs officer under this Act relating to \r\nthe conveyance and its voyage and any persons or goods that are or have \r\nbeen carried by the conveyance; and \r\n(b) produce forthwith, at the request of any Customs officer, any documents \r\nwithin that person’s possession  or control relating to any of those \r\nmatter.]  \r\n    \r\n4[43. Delivery of import manifest in respect of a vessel. -  (1)  The Board may, by \r\nnotification in the official Gazette, fix a place beyond which no vessel arriving shall \r\npass 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.  No pilot shall bring a vessel into customs -port without having \r\nbeen so authorized by Customs. \r\n \r\n (3) If any vessel arrives at any customs-port in which a place has not been so \r\nfixed, master of such vessel shall, within twenty -four hours after arrival of such vessel, \r\ndeliver an import manifest to Customs in such form and manner as the Board may \r\nprescribe. \r\n \r\n (4) Notwithstanding anything contained in sub -section (3), an import \r\nmanifest may be delivered in anticipation of the arrival of a vessel.] \r\n \r\n 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 an import manifest to appropriate officer \r\nof Customs: \r\n \r\n(a) for customs airport: within three of landing; and \r\n(b) for land Customs -station: at the time of entry into the country as \r\nprescribed under the rules.] \r\n45.  Signature and contents of import manifest and amendment thereof. -  (1) \r\nEvery manifest delivered under section 43 or section 44 shall be signed by the person -\r\nin-charge of the conveyance or his duly authorized agent and shall specify all goods \r\nimported in such conveyance showing separately all goods, if any, intended to be \r\nlanded, transshipped, transited or taken into another customs -station or to a destination \r\noutside Pakistan and stores intended for consumption at the customs -station or on the \r\noutward voyage or journey, and shall be made out in such form and contain such further \r\nparticulars as the Board may from time to time direct5[:]         \r\n \r\n 6[Provided that the Collector of Customs, through a special order, on such terms \r\nand conditions as he may deem fit to impose, may allow acceptance of digital \r\nsignatures instead of manual ones, on electronically transmitted import manifest.]    \r\n \r\n (2) The appropriate officer shall permit the person -in-charge of a \r\nconveyance or his duly authorized agent to correct any obvious error in the import \r\nmanifest or to supply any omission which in the opinion of such officer results from \r\naccident or inadvertence, by furnishing an amended or supplementary import manifest \r\n7[or by making an amendment electronically] and shall levy thereon such fees as the \r\nBoard from time to time directs: \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n63 \r\n \r\n18[Provided that before the berthing of the vessel or the cross -over of the vehicle, as the \r\ncase may be, the person incharge of a conveyance or his duly authorized agent may \r\namend the import manifest subject to the rules notified 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\nmanifest filed electronically.] \r\n \r\n47. 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 inwards, has been \r\npresented by the master to the appropriate officer and an order has been given thereon \r\nfor such entry.      \r\n   \r\n48. Power to require production of documents and ask questions. -  (1) When an \r\nimport manifest is presented, the person -in-charge of a conveyance or his duly \r\nauthorized agent, if required so to do by the appropriate officer, shall deliver to the \r\nofficer the bill of lading or the bill of freight or a copy thereof for every part of cargo or \r\ngoods laden on board, journey log -book and any port clearance, docket or other paper \r\ngranted in respect of such conveyance at the place from which it is stated to have come, \r\nand shall answer all such questions relating to the conveyance, goods, crew and voyage \r\nor journey as are put to him by such officer. \r\n (2) The appropriate officer may, if any requisition or question made or put \r\nby him under this section is not complied with or answered, refuse to grant permission \r\nto a vessel to break 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. 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\noutwards, subscribed by the master of such vessel, has been made to the \r\nappropriate officer and an order has been given thereon for such entry; \r\nand \r\n(b) in the case of any other conveyance, a written application for authority to \r\nload the goods subscribed by the person-in-charge of the conveyance has \r\nbeen made to the appropriate officer and an order has been given thereon \r\nauthorizing the loading.  \r\n  (2) Every application made under this section shall specify the particulars as \r\nprescribed by the Board.         \r\n51. No vessel to depart without port clearance. -  (1) No vessel, whether laden or \r\nin ballast, shall depart from any customs-port until a port-clearance has been granted by \r\nthe appropriate officer.      \r\n (2) No pilot shall take charge of any vessel proceeding to sea, unless the \r\nmaster of such vessel produces a port-clearance.        \r\n52. No conveyance other than vessel to leave without permission. -   No \r\nconveyance other than a vessel shall depart from a land customs -station or customs -\r\nairport until a written permission to that effect has been granted by the appropriate \r\nofficer.        \r\n53. Application for port  clearance of vessels. -  (1) Every application for port -\r\nclearance shall be made by the master of a vessel at least twenty -four hours before the \r\nintended departure of the vessel:     \r\n Provided that the Collector of Customs or an officer authorized by him in this \r\nbehalf may for special reasons to be recorded allow a shorter period for the delivery of \r\nthe said application.    \r\n (2) The master shall, at the time of applying for port clearance,- \r\n \r\n(a) deliver to the appropriate officer an export manifest in duplicate \r\nin such form as may from time to time be prescribed by the \r\nBoard signed by such master specifying all goods to be exported \r\nin the vessel and showing separately all goods and stores entered \r\nin the import manifest, and not landed or consumed on board or \r\ntransshipped 10[:]  \r\n 11[Provided that the Collector of Customs, through a special or \r\ngeneral order, on such terms and conditions as he may deem fit to \r\n THE CUSTOMS ACT,1969 \r\n \r\n65 \r\n \r\nimpose, may allow acceptance of digital signatures, in lieu of the manual \r\nones, on electronically transmitted export manifest.] \r\n(b) deliver to the appropriate officer such  12/13[ goods declaration] or \r\nother documents as such officer acting under the general \r\ninstructions of the Collector of Customs requires; 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 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 prescribed by the Board signed by the \r\nperson-in-charge or the agent specifying all goods or stores entered in \r\nthe import manifest, and not landed or transshipped or consumed on \r\nboard the conveyance; \r\n(b) deliver to the appropriate officer such bills of export 14[or goods \r\ndeclaration] or other documents as such officer acting under the general \r\ninstructions of the Collector of Customs requires; and  \r\n(c) answer such questions respecting the departure and destination of the \r\nconveyance as are put to him by the appropriate officer.  \r\n55. 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\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 the owner or person -in-charge thereof, and all \r\ntaxes, duties and other dues payable in respect of any goods loaded \r\ntherein, have been duly paid, or their payment secured by such \r\nguarantee, or by such deposit at such rate, as such officer directs;  \r\n THE CUSTOMS ACT,1969 \r\n \r\n66 \r\n \r\n \r\n(c) where any export goods have been loaded without payment or securing \r\npayment as aforesaid of all taxes, duties and other dues payable in \r\nrespect thereof or in contravention of any provision of this  Act or the \r\nrules or of any other law for the time being in force relating to export of \r\ngoods. \r\n(i)  such goods have been unloaded, or  \r\n (ii) where the appropriate officer is satisfied that it is not practicable \r\nto unload  such goods, the person -in-charge or his duly \r\nauthorized agent has given an undertaking secured by  such \r\nguarantee or deposit of such amount as the appropriate officer \r\nmay direct, for bringing back the goods to Pakistan; \r\n (d) the agent, if any, delivers to 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 damage or short delivery 17[or other dues in connection with \r\ndischarge and delivery of goods] which may be established by the owner \r\nof any goods comprised in the import cargo in respect of such goods.  \r\n (2) An agent delivering a declaration under clause (d) of sub -section (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. -  When the appropriate \r\nofficer is satisfied that the provisions of this Chapter relating to the departure of \r\nconveyance have been duly complied with, he shall grant a port -clearance to the master \r\nof the vessel or a written permission for departure to the person -in-charge of any other \r\nconveyance and shall return at the same time to such master or person -in-charge one \r\ncopy of the manifest duly countersigned by the 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 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, the appropriate officer may at any time, while the vessel is within the limits of any \r\nport or any other conveyance is within the limits of any station or airport or within \r\nPakistan territory, demand the return of port -clearance or the written permission for \r\ndeparture, as the case may be.      \r\n (2) Any such demand may be made in writing or may be communicated to \r\nthe person-in charge of the conveyance by wireless, and, if made in writing it may be \r\nserved, by delivery to the person in-charge or his agent personally; or  \r\n(a) by leaving it at the last known place of abode of such person \r\nor agent; or  \r\n(b) by leaving it on board the conveyance with the person \r\nappearing to be in-charge or command thereof.  \r\n (3) Where a demand for the return of a port-clearance or of a permission for \r\ndeparture is made as aforesaid, the port-clearance or permission 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 conveyances belonging to Government or any foreign Government \r\nfrom all or any of the 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 notification in the official \r\nGazette, fix a place in any river or port beyond which no vessel arriving shall pass until an import \r\nmanifest has been delivered to the pilot, officer of customs or other person duly authorised to receive \r\nthe same. \r\n (2) If in any river or port wherein a place has been fixed by the Board under this section, the master of \r\nany vessel arriving remains outside or below the place so fixed, such master shall, nevertheless, within \r\ntwenty-four hours after the vessel anchors, deliver an import manifest to the pilot, officer of customs \r\nor other person duly authorised to receive the same. \r\n (3) If any vessel arrives at any customs -port in which a place has not been so fixed, the master of such \r\nvessel shall, within twenty -four hours after such 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 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 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 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. Power to depute officers of customs to board conveyances. -   At any time \r\nwhile a conveyance is in a customs -station or is proceeding towards such station, the \r\nappropriate officer may depute one or more officers of customs to board the \r\nconveyance, and every officer so deputed shall remain on board such conveyance for \r\nsuch time as the appropriate officer may consider necessary.                  \r\n61. Officer to be received and accommodation to be provided. -   Whenever an \r\nofficer of customs is so deputed to be on board any conveyance, the person -in-charge \r\nshall be bound to receive him on board and provide him with suitable accommodation  \r\nand adequate quantity of fresh water.            \r\n62. Officer’s power of access, etc. - (1) Every officer deputed as aforesaid shall \r\nhave free access to every part of the conveyance and may- \r\n(a) cause any goods to be marked before they are unloaded from the \r\nconveyance; \r\n(b) lock up, seal, mark or otherwise secure any goods carried in the \r\nconveyance or any place or container in which they are carried; \r\nor  \r\n(c) fasten down any hatchway or entrance to the hold.  \r\n (2) If any box, place or closed receptacle in any such conveyance be locked, \r\nand the key be withheld, such officer shall report the same to the \r\nappropriate officer, who may thereupon issue to the officer on board the \r\nconveyance, or to any other officer under his authority, a written order \r\nfor search.   \r\n (3) On production of such order, the officer empowered thereunder may \r\nrequire that any such box, place or closed receptacle be opened in his \r\npresence; and if it be not opened upon his requisition, he may break open \r\nthe same.                     \r\n63.    Sealing of conveyance. -  Conveyances carrying transit goods for destinations \r\noutside Pakistan or goods from some foreign territory to a customs -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 other than passengers’ baggage or ballast \r\nurgently required to be loaded for the vessel’s safety, shall be shipped or water -borne to \r\nbe shipped or discharged from any vessel, in any customs -port, nor any goods except \r\npassengers’ baggage shall be loaded in or unloaded from any conveyance other than a \r\nvessel at any land customs -station or customs -airport except in the presence of an \r\nofficer of customs.  \r\n65. 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 be \r\nshipped or water -borne to be shipped or shall be loaded or unloaded or passed at any \r\nland customs-station or customs-airport-    \r\n(a) on any public holiday within the meaning of section 25 of the Negotiable \r\nInstruments Act,1881(XXVI of 1881), or on any day on which the \r\ndischarge or shipping of cargo at customs -port or loading, unloading \r\npassage or delivery of cargo at any land customs -station or customs -\r\nairport, as the case may be, is prohibited by the Board by notification in \r\nthe official Gazette; or  \r\n(b) on any day except between such hours as the Board may, from time to \r\ntime, by a like notification, appoint 1[:] \r\n \r\n2[Provided that where the Customs Computerized System is in \r\noperation, all loading and discharge may be allowed by the Collector of \r\nCustoms round the clock and on all days.] \r\n66. 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 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, give general permission for goods to be loaded at any customs -station from \r\nany place not duly appointed for loading and without the presence or authority of an \r\nofficer of customs.    \r\n68. 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 description thereof.   \r\n  (2) Each boat-note for goods to be landed shall be signed by an officer of the \r\nvessel, and likewise by the officer of customs on board, if any such officer be on board, \r\nand shall be delivered on arrival to any officer of customs authorized to receive the \r\nsame.            \r\n (3) Each boat -note for goods to be shipped shall be signed by the \r\nappropriate officer and, if an officer of customs is on board the vessel on which such \r\ngoods are to be shipped, shall be delivered to such officer, and if no such officer be on \r\nboard, shall be delivered to the master of the vessel or to an officer of the vessel \r\nappointed by him to receive it.                \r\n (4) The officer of customs who receives any boat -note of goods landed, and \r\nthe officer of customs, master or other officer as the case may be, who receives any \r\nboat-note of goods shipped, shall sign the same and note thereon such particulars as the \r\nCollector of Customs may from time to time direct.        \r\n (5) The Board may from time to time, by notification in the official Gazette, \r\nsuspend the operation of this section in any customs-port or part thereof. \r\n69. Goods water -borne to be forthwith landed or shipped. -  All goods water -\r\nborne for the purpose of being landed or shipped shall be landed or shipped without any \r\nunnecessary delay.               \r\n70. Goods not to be transshipped without permission. -   Except in cases of \r\nimminent danger, no goods discharged into or loaded in any boat for the purpose of \r\nbeing landed or shipped shall be transshipped into any other boat without the \r\npermission of an officer of customs.              \r\n71. Power to prohibit plying of unlicensed cargo -boats.-  (1) The Board may \r\ndeclare with regard to any customs-port, by notification in the official Gazette that, after \r\na date therein specified, no boat not duly licensed and registered shall be allowed to ply \r\nas a cargo -boat for the landing and shipping of merchandise within the limits of such \r\nport.              \r\n (2) In any port with regard to which such notification has been issued, the \r\nCollector of Customs or other officer whom the Board appoints in this behalf, may, \r\nsubject to rules and on payment of 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 rules.      \r\n (2) Plying of all or any class or description of vessels of less than one \r\nhundred tons, whether in sea or inland waters, may be prohibited or regulated or \r\nrestricted as to the purposes and limits of plying by rules.                      \r\n 3[72A. Responsibilities of person in charge or master of a conveyance, agent and \r\nowner of the conveyance.- The person in charge of the conveyance, master, agent for \r\nconveyance and owner of the conveyance shall jointly and individually be responsible \r\nto submit the following information to the Collector of Customs, namely:- \r\n(a) loading or unloading of any container of package, etc., which is believed \r\nto contain any other goods or has different weight or quantity or freight \r\nthan declared in the bill of lading or any other document in the \r\nknowledge of such person; \r\n(b) the name and full address with telephone number of the person who \r\nstuffed the goods in the container if he is other than the actual owner of \r\nthe goods; \r\n (c) the name and full address with telephone number of the person who \r\nissued a consignment note or the house bill of lading in case of a person \r\nother than licensed by the customs as Customs agent; and \r\n(d) full details and photo copies of corrigendum or instructions issued by the \r\nowner of the goods or by the other persons for change in the name of \r\nconsignee or consignor or destination or regarding 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 commence on receipt of  due \r\npermission.-  When an order for entry inwards of any vessel which has arrived in any \r\ncustoms-port or a special pass permitting such vessel to break bulk has been given, \r\ndischarge of the cargo of such vessel may be proceeded with. \r\n74. Discharge of goods by conveyances other than vessels. - When on arrival of a \r\nconveyance other than a vessel at a land customs -station or customs-airport the person-\r\nin-charge of such conveyance has delivered the import manifest under section 44 and \r\nthe documents required under section 48, he shall forthwith take the conveyance or \r\ncause it to be taken to the examination station at the land customs -station or customs -\r\nairport and remove or cause to be removed all goods carried in such conveyance to the \r\ncustom-house in the presence of the appropriate officer or some person duly authorized \r\nby him in that behalf. \r\n75. Imported goods not to be unloaded unless entered in the import manifest. - \r\n(1) No imported goods required to be shown in the import manifest shall, except with \r\nthe permission of the appropriate officer, be unloaded from any conveyance at any \r\ncustoms-station unless they are specified in the import manifest or amended or \r\nsupplementary import manifest for being unloaded at that customs-station. \r\n (2) Nothing in this section shall apply to the unloading of baggage \r\naccompanying a passenger or a member or a crew or mail bags. \r\n76. 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, within such number of working days, \r\nnot exceeding fifteen, after entry of the vessel as the Board may \r\nfrom time to time by notification in the official Gazette appoint, \r\nor \r\n  (b) if the cargo of any vessel, ex cepting a small quantity of goods, \r\nhas been discharged before the expiration of the period  so \r\nspecified or appointed, 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 for freight, primage, general average, or other \r\ncharges of a stated amount, the appropriate officer shall hold such goods until he \r\nreceives notice in writing that the said charges have been paid.   \r\n77.  Power to land small parcels and hold unclaimed parcels. - (1) At any time \r\nafter the arrival of any vessel, the appropriate officer may, with the consent of the \r\nmaster of such vessel, cause any small package or parcel of goods to be carried to the \r\ncustom-house there to remain for entry in charge of the officers of customs,  during the \r\nremainder of the working days allowed under this Act, for the landing of such package \r\nor parcel.   \r\n  (2) If any package or parcel so carried to the custom -house remains \r\nunclaimed on the expiration of the number of working days so allowed 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 in sections 74,76 and 77, the appropriate officer in any customs -station to \r\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 of his agent, if he be willing to \r\nreceive the same, for the purpose of unloading the same forthwith-  \r\n(a) at the custom -house, or at any specified landing place or wharf; \r\nor \r\n(b) at any landing -place or wharf belonging to the port \r\ncommissioners, port trust, railways or other public body or \r\ncompany; or  \r\n(c) for giving it in the custody of such person as may be approved by \r\nthe Collector of Customs.    \r\n(2) Any agent so receiving such cargo or portion shall be bound to discharge \r\nall claims for damage or short delivery which may be established in respect of the same \r\nby the owner thereof, and shall be entitled to recover from such owner his charges for \r\nservice rendered, but not for commission or the like, where any agent for the unloading \r\n THE CUSTOMS ACT,1969 \r\n \r\n75 \r\n \r\nof such cargo or portion has been previously appointed by the owner and such \r\nappointment is unrevoked.                   \r\n (3) The appropriate officer shall take charge of all goods discharged under \r\nclause (a) of sub -section (1) and otherwise proceed in relation thereto as provided in \r\nsections 76 and 82.            \r\n (4) A public body or company or person at whose landing place or wharf or \r\nplace of storage any goods are discharged under clause (b) or clause (c) of sub -section \r\n(1) shall not permit the same to be removed or otherwise dealt with except in \r\naccordance with the order in writing of the appropriate officer.     \r\n \r\n79. 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) filing a true declaration of goods, giving therein complete and correct \r\nparticulars of such goods, duly supported by commercial invoice, bill of \r\nlading or airway bill, packing list or any other document required for \r\nclearance of such goods in such form and manner as the Board may \r\nprescribe ; 25[omitted \r\n(aa) the documents mandatory for assessment of the goods shall be uploaded \r\nby the importer or his agent with the goods declaration, as may be \r\nprescribed by the Board; and ] \r\n(b)  assessing and paying his liability of duty, taxes and other charges \r\nthereon, in case of a registered user of the Customs Computerized \r\nSystem: \r\n11[Provided that if, in case of used goods, before filing of goods \r\ndeclaration, the owner makes a request to an officer of customs not \r\nbelow the rank of an Additional Collector that he is unable, for want of \r\nfull information, to make a correct and complete declaration of the \r\ngoods, then such officer subject to such conditions as he may deem fit, \r\nmay permit the owner to examine the goods and thereafter make entry of \r\nsuch goods by filing a goods declaration after having assessed and paid \r\nhis liabilities of duties, taxes and other charges:] \r\nProvided further that no goods declaration shall be filed prior to \r\nten days of the expected time of arrival of the vessel 29[: \r\n \r\nProvided further also that in case of land customs station at \r\nborder, the owner of any imported goods shall file Goods Declaration \r\n(GD) for home consumption or warehousing or transshipment or any \r\n THE CUSTOMS ACT,1969 \r\n \r\n76 \r\n \r\nother approved purpose, within three days of arrival of goods at the \r\nborder Customs station.] \r\n20,31[Explanation.- For the purposes of this clause, the payment of duty, taxes, \r\nother charges in respect of transshipment shall be made at the port of destination \r\nand assessment may be made in such manner at such place as may be prescribed \r\nby the Board: \r\nProvided that, from such date as notified by the Board, in respect of \r\ngoods declaration filed prior to berthing of the vessel or cross -over event of \r\nvehicle, he shall have the option to pay his liability of duty, taxes and other \r\ncharges on completion of assessment.] \r\n (2) If an officer, not below the rank of Additional Collector of Customs, is \r\nsatisfied that the  rate of customs duty is not adversely affected and that there was no \r\nintention to defraud, he may, in exceptional circumstances and for reasons to be \r\nrecorded in writing, permit, substitution of a goods declaration for home consumption \r\nfor a goods declaration for warehousing or vice versa. \r\n (3) An officer of Customs, not below the rank of Assistant Collector of \r\nCustoms, may in case of goods requiring immediate release allow release thereof prior \r\nto presentation of a goods declaration subject to such conditions and restrictions as may \r\nbe prescribed by the Board.] \r\n2[79A.  Omitted].  \r\n3[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, taxes \r\nand other charges thereon. \r\n (2) An officer of Customs may examine any goods that he may deem \r\nnecessary at any time after the import of the goods into the country and may requisition \r\nrelevant documents, as and when and in the manner deemed appropriate, during or after \r\nrelease of the goods by Customs; \r\n (3) 26,27[If during the checking of goods declaration] , it is found that any \r\nstatement in such declaration or document or any information so furnished is not correct \r\nin respect of any matter relating to the assessment, the goods shall, without prejudice to \r\nany other action which may be taken under this Act, be reassessed to duty  16[,taxes and \r\nother charges levied thereon]: \r\n THE CUSTOMS ACT,1969 \r\n \r\n77 \r\n \r\n 24[Provided that in case of reassessment, a notice shall be served to the importer \r\nthrough Customs Computerized System and opportunity of hearing shall be provided,  \r\nif he so desires.] \r\n (4) In case of the Customs Computerized System, goods may be examined  \r\n21[and assessed] only on the basis of computerized selectivity criteria: \r\n  25[Provided further that in case of clearance of goods declaration through \r\ngreen channel, the goods may be examined with the prior approval of the Collector of \r\nCustoms.]    \r\n (5) The Collector may, however, either condone the examination or defer \r\nthe examination of imported goods or class of goods and cause it to be  performed at a \r\ndesignated place as he deems fit and proper either on the request of the importer or \r\notherwise.] \r\n 31[(6) Subject to such conditions, limitations or restrictions as it may impose, \r\nthe Board may by a special order constitute Centralized Assessment Unit and \r\nCentralized Examination Unit at such places as it may deem appropriate:  \r\n Provided that- \r\n(a) import, export and transit consignments at any customs port, inland \r\ncustoms station, border customs station or airport may be assessed and \r\nexamined through Centralized Assessment Unit and Centralized \r\nExamination Unit; \r\n(b) Centralized Assessment Unit shall be a restricted area accessible only to \r\nthe designated customs officers or such other officers authorized by the \r\nChief Collector;  \r\n(c) Digitalized assessment may be made through customs computerized \r\nsystem on the basis of artificial intelligence tools; \r\n(d) The Board may prescribe any manner or conditions for assessment or \r\nexamination of goods through Centralized Assessment Unit and \r\nCentralized Examination Unit; and  \r\n(e) The Centralized Assessment Unit and Centralized Examination Unit \r\nalready constituted shal l be deemed to have always been constituted \r\nunder this section.]  \r\n4[80A. 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. 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 further inquiry, an officer, not below \r\nthe rank of Assistant Collector of Customs, may order that the duty, taxes and other \r\ncharges payable on such goods, be determined provisionally:  \r\n Provided that the importer, save in the case of goods entered for warehousing, \r\npays such additional amount on the basis of provisional assessment or furnishes bank \r\nguarantee 26,27[Omitted]  5a[or pay order] 15[Omitted] of a scheduled bank along with an \r\nindemnity bond for the payment thereof as the said officer deems sufficient to meet the \r\nlikely differential between the final determination of duty  17[, taxes and other charges]  \r\nover the amount determined provisionally:  \r\n Provided further that there shall be no provisional assessment under this section \r\nif no differential amount of duty and 18[taxes and other charges]   is paid or secured \r\nagainst bank guarantee 26,27[Omitted]  14[or pay order] 15[Omitted]: \r\n 28 [Provided further that no provisional determination of value shall be allowed \r\nin those cases where a Valuation Ruling (VR)  30[or a Publication Valuation Ruling \r\n(PVR)], issued under section 25A, is in field, irrespective of the fact whether any \r\nreview or revision against such Valuation Ruling 30[or a Publication Valuation Ruling \r\n(PVR)] is pending in terms of section 25D or relevant rules, as the case may be.]       \r\n 5b[(2) Where any goods are allowed to be cleared or delivered on the basis of \r\nsuch provisional determination, the amount of duty, taxes and charges correctly payable \r\non those goods shall be determined within 28[ninety days]  of the date of provisional \r\ndetermination:  \r\n Provided that the Collector of Customs or, as the case may be, Director of \r\nValuation, may in circumstances of exceptional nature and after recording such \r\ncircumstances, extend the period for final determination which shal l in no case exceed \r\n28[thirty] days12[:] \r\n 12[Provided further that any period, during which the proceedings are adjourned \r\non account of a stay order or for want of clarification from the Board or the time taken \r\nthrough adjournment by the importer, shall be excluded for the computation of \r\naforesaid periods.] \r\n THE CUSTOMS ACT,1969 \r\n \r\n79 \r\n \r\n (3) On completion of final determination, the amount already paid or \r\nguaranteed shall be adjusted against the amount payable on the basis of final  \r\ndetermination, and the difference between the two amounts shall be paid forthwith to or \r\nby the importer, as the case may be. \r\n (4).  If the final determination is not made with the period specified in sub -\r\nsection (2), the provisional determination shall, in the absence of any new evidence, be \r\ndeemed to be the final determination. \r\n 13 [(5) On completion of final determination under sub -section (3) or (4), the \r\nappropriate officer shall issue an order for adjustment, refund or recovery of amount \r\ndetermined, as the case may be.] \r\n Explanation.- Provisional assessment means the amount of duties and \r\ntaxes paid or secured against bank guarantee or 15[pay order]. \r\n6[81A.   Omitted]. \r\n7,31[82.   Procedure in case of goods not cleared or warehoused or transshipped or \r\nexported or removed from the port  after unloading or filling of declaration .-  (1) \r\nThe owner of the goods shall be liable to such penalties as may be notified by the \r\nFederal Government in the following cases, namely:-      \r\n(a)  Goods declaration is not filed for home -consumption or warehousing or \r\ntransshipment within twenty days of the arrival of goods at a cust oms \r\nstation; \r\n(b) For the goods declaration filed prior to berthing of the vessel, the goods are \r\nnot removed from the customs station after payment of leviable duty and \r\ntaxes, within five days of completion of assessment and berthing of the \r\nvessel; \r\n(c) For the goods declaration filed after berthing of vessel, the goods are not \r\nremoved from the customs station for home -consumption or warehousing or \r\ntransshipment within five days of the clearance of the goods declaration; and \r\n(d) The goods are not loaded on the conveyance for export within fifteen days \r\nof the entry in the port:  \r\nProvided that in unavoidable circumstances, the Collector of Customs may \r\nwaive the penalty fixed under this section  \r\n(2) Such goods may, after due notice to the owner, if his address could be \r\nascertained, or after due notice to the carrier, shipping or cust oms agent, custodian of \r\n THE CUSTOMS ACT,1969 \r\n \r\n80 \r\n \r\nthe goods, as the case may be , be sold in auction or taken into custody by Customs and \r\nremoved from the port to a Customs warehouse for auction under the order of the \r\nAssistance Collector of Customs notwithstanding the fact that adjudication of the case \r\nunder section 179, or an appeal or special customs reference application under section \r\n193, 194 or 196 as the case may be, or a proceeding is pending in any court: \r\n  Provided that the goods shall be liable to confiscation if a goods declaration \r\nfor home-consumption or warehousing or transshipment is not filed within thirty days \r\nof arrival of the goods at the customs station or the goods are not loaded on the \r\nconveyance for export or not removed from the port area within thirty days of \r\nassessment of the goods declaration: \r\nProvided further that- \r\n(a) Animals and perishable and hazardous goods may, with the \r\npermission of the appropriate officer, be sold or destroyed at any \r\ntime. \r\n(b) Arms, ammunition or military stores may be sold or otherwise \r\ndisposed of at such time and place and in such manner as the Board \r\nmay, with the approval of the Federal Government, direct; and  \r\n(c) In case where goods are sold pending adjudication, appeal or \r\ndecision of the court, the proceeds of sale shall be kept in deposit and \r\nif on such adjudication, or as the case may be, in such appeal or the \r\ndecision of the court, the goods sold are found not to have been liable \r\nto confiscation, the entire sale proceeds, after necessary deduction of \r\nduties, taxes transportation and other charges or duties as provided in \r\nsection 201, shall be handed over to the owner: \r\n Provided also that Collector of Customs may direct the importer or in \r\ncase importer is not traceable, the shipping line to re -export out of Pakistan \r\nany goods, banned or restricted through a notification issued by the Federal \r\nGovernment, if the same are not cleared or auctioned within sixty days of \r\nthe date of their arrival: \r\nProvided also that where Customs removes such goods from the \r\npremises of the custodian for disposal, the charges due to the custodian shall \r\nbe paid subsequently from the sale proceeds of the goods in the manner as \r\nprovided under section 201: \r\nProvided also that nothing in this section shall authorize removal for \r\nhome consumption of any dutiable goods without payment of customs \r\nduties thereon.] \r\n THE CUSTOMS ACT,1969 \r\n \r\n81 \r\n \r\n10[82A.  Omitted. \r\n \r\nLEGAL REFERENCE \r\n1. By the Finance Act, 2006 sub-section (1) of section 79 was substituted. At the time of \r\nsubstitution, the section (1) of section 79 was as under:-   \r\n“(1) The owner of any imported goods shall make entry of such goods for home consumption or \r\nwarehousing or for any other approved purpose by filing to the Customs a goods declaration \r\ncontaining correct and complete particulars of the goods and after having assessed, and, in case \r\nof the Customs Computerized System, paying his liability of duty, taxes and other charges \r\nthereon in such form and manner, as the Board may prescribe:  \r\n Provided that if, before filing a goods declaration to Customs, the owner makes a \r\nwritten request to the Collector of Customs or an officer designated that he is unable, for want of \r\nfull information, to make a correct and complete declaration of any goods, then the Collector or \r\nthe officer so designated, subject to such conditions as he may deem fit, may permit the owner to \r\nexamine the goods and thereafter make entry of such goods by filing a goods declaration after \r\nhaving assessed and paid his liabilities of duties, taxes and other charges:  \r\n Provided further that no goods declaration shall be filed prior to ten days of the \r\nexpected time of 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 determination, the amount of duty, taxes and charges correctly payable on those \r\ngoods shall be determined within nine months of the date of provisional determination:  \r\n Provided that the Collector of Customs may, in circumstances of exceptional \r\nnature and after 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 section 82A was as under:-. \r\n “82A.  Procedure in case of goods not cleared or warehoused or transshipped or exported \r\nor removed from the port within one month after unloading through the Customs \r\nComputerized System.-  Subject to the provisions of section 155A,  at  customs -stations with  \r\nan  operational  Customs Computerized  System, if any  goods are not cleared for home \r\nconsumption or  warehoused or transshipped or are not loaded on the conveyance for export or \r\nremoved from the port area within one  month of their arrival at a customs -station or within such \r\nextended period as the appropriate officer may allow, such goods may, after the due notice given \r\nto the owner, if his address could be ascertained, or after due notice to the carrier, shipping agent, \r\ncustodian of the goods, as the case may be, if his address could not be ascertained, may be sold in \r\nauction or taken into custody by Customs and removed from the port to a Customs auction \r\nwarehouse for auction under the orders of the appropriate officer notwithstanding the 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 otherwise disposed of at such \r\ntime and  place and in such manner as the Board may, with the approval of the Federal \r\nGovernment, direct; \r\n(c) In cases where goods are sold pending any adjudication, appeal or decision of the \r\ncourt, the proceeds of sale shall be kept in deposit and, if on such adjudication (or, as \r\nthe case may be, in such appeal or the decision of the court) the thing sold is found not \r\nto have been liable to confiscation, the entire sale proceeds, after necessary deduction \r\nof duties, taxes or dues as provided in section 201, shall be handed over to the owner: \r\n Provided further that all auctions under this section shall be governed by the auction \r\nrules as notified by the Board and where Customs removes such goods from the \r\npremises of the custodian for disposal, the charges due to the custodian shall be paid \r\nsubsequently from the sale proceeds of the goods in the manner as prescribed under \r\nsection 201: \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. At the time of substitution the proviso was as under:-  \r\n “Provided that if, before filing a goods declaration, the owner makes a request to an officer \r\nof customs not below the rank of an Assistant Collector that he is unable, for want of full \r\ninformation, to make a correct and complete declaration of the goods, then such officer, subject \r\nto such conditions as he may deem fit, may permit the owner to examine the goods and thereafter \r\nmake entry of such 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, 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) “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,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 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 prohibited or in breach of any \r\nrestrictions or conditions applying to the import of such goods, may make an order for \r\nthe clearance of the same: \r\n Provided that, at customs -stations where the Customs Computerized System is \r\noperational the system may clear the goods through system generated clearance \r\ndocuments 9[after payment of duty, taxes and other charges thereon].           \r\n (2) Where the owner fails to pay import duty and other charges  within \r\n3[ten] days from the date on which the same has been assessed under sections 80,  \r\n5[Omitted] or 81, he shall be liable to pay surcharge at the rate of 5[KIBOR plus three \r\nper cent] on import duty and other charges payable on such goods.]  \r\n4[83A. [ Omitted]   \r\n7[83B. Provisional release of imported goods .- Where any offence is detected in \r\nrespect of imported goods which are not liable to 8[outright] confiscation or needed for \r\nevidence at a later stage, the Collector of Customs may, on written request of owner of \r\nthe goods, allow release of the same on payment of duty, taxes or other charges and \r\nfurnishing bank guarantee or pay order against the amount of any penalty or fine which \r\nmay be imposed on such goods.] \r\n10[83C  Cargo Tracking System and e -Bilty mechanism. - (1) Any person being a \r\nconsignor, transporter, shipping agent, freight forwarder, consignee, supplier or \r\nrecipient of goods and causing movement of goods from and to a seaport, land border \r\nstation, inland dry-port or inland movement, shall be required to electronically generate, \r\ncarry, display or validate an e-bilty through the Cargo Tracking System. \r\n(2) The Board may prescribe the manner and procedure to implement e -bilty \r\nmechanism and employ any technological means for tracking, identifying en route and \r\ndigital record keeping of any kind of goods as part of its cargo tracking system and may \r\ncharge fee or charges for maintenance and operation of the tracking system. \r\n(3)  In case of any violation, the goods, conveyance, owner 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 than the prescribed limit; \r\nor \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 owner of any goods entered for \r\nhome-consumption and assessed under section 80 has paid the import duty and other charges, if \r\nany in respect of the same, the appropriate officer, if he is satisfied that the import of the goods is \r\nnot prohibited or in breach of any restrictions or conditions apply to the import of such goods, \r\nmay make an order for the clearance of the same. \r\n  1b[(2) Where the owner fails to pay import duty and other charges under sub -\r\nsection (1) within thirty days from the date on which the bill of entry is returned to him for \r\npayment of duty, he shall be liable to pay surcharge at the rate of fourteen percent per annum 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. 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. -  Notwithstanding anything contained in this Act and \r\nwithout prejudice to any other action that may be taken under this Act, if any person fails to pay \r\nthe dues recoverable under this Act within the prescribed time, he shall, in addition to the dues \r\npayable, be liable to pay additional duty at the rate of one and a half percent per month.      \r\n Explanation: For the purpose of calculating additional duty, the period of default shall be \r\nreckoned from the day following the due date on which the dues were required to be paid 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 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 leave to deposit the same in any warehouse appointed or licensed \r\nunder this Act2[:]             \r\n 3[Provided that the Collector of Customs, for reasons to be recorded in writing, \r\nmay disallow the warehousing of goods or any class of goods or goods belonging to a \r\nparticular importer4[:]   \r\n 5[Provided further that, at customs -stations where the Customs Computerized \r\nSystem is operational the system may allow removal to warehouse through system \r\ngenerated clearance documents.] \r\n85. Form of application.-  Every such application shall be in writing signed \r\nby the applicant, and shall be in such form as may be prescribed by the Board.  \r\n6[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 section 109 on such goods,-       \r\n(a) to observe all the provisions of this Act and the rules in respect of \r\nsuch goods; \r\n(b) to pay on or before a date specified in a notice of demand all \r\nduties, taxes, rent and charges payable in respect of such goods \r\ntogether with surcharge on the same from the date so specified at \r\nthe rate of 35[KIBOR plus three per cent per annum] or such other \r\nrate as is for the time being fixed by the Board; and   \r\n(c) to discharge all penalties incurred for violation of the provisions \r\nof this Act and the rules in respect of such goods.  \r\n (2) Every such post-dated cheque shall be equivalent to the duties and taxes \r\nleviable on the goods or portion of the goods of one conveyance only.] \r\n87. Forwarding of goods to warehouse. -  (1)  When the provisions of sections 85   \r\nand 86 have been complied with in respect of any goods, such goods shall be forwarded \r\nin charge of an officer of customs     to the warehouse in which they are to be deposited.   \r\n THE CUSTOMS ACT,1969 \r\n \r\n86 \r\n \r\n (2)  A pass shall be sent with the goods specifying the name of the bonder \r\nand the name or number of the importing conveyance, the marks, numbers and contents \r\nof each package, and the warehouse or place in the warehouse wherein they are to be \r\ndeposited.  \r\n 88. Receipt of goods at warehouse.-  (1) On receipt of the goods, the pass shall \r\nbe examined by the warehouse-keeper, and shall be returned to the appropriate officer.        \r\n (2) No package, butt, cask or other container shall be admitted into any \r\nwarehouse unless it bears the marks and numbers specified in, and otherwise \r\ncorresponds with, the pass for its admission.       \r\n (3) If the goods be found to correspond with the pass, the warehouse -keeper \r\nshall certify to that effect on the pass, and the warehousing of such goods shall be \r\ndeemed to have been completed.      \r\n (4)  If the goods do not so correspond, the fact shall be reported by the \r\nwarehouse-keeper for the orders of the appropriate officer, and the goods shall either be \r\nreturned to the custom -house in charge of an officer of customs or kept in deposit \r\npending such orders as the warehouse-keeper deems most convenient.      \r\n  \r\n44[(5) if the quantity or value of any goods has been incorrectly stated in the \r\ngoods declaration, due to inadvertence or bona fide error, the Collector of Customs \r\nmay, for reasons to be recorded in writing, direct the correction of the said error.] \r\n \r\n89. 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. Warrant to be given when goods are warehoused. - (1) Whenever any goods \r\nare lodged in a public warehouse or a licensed private warehouse, the warehouse-keeper \r\nshall deliver a warrant signed by him as such to the person lodging the goods.        \r\n (2) Such warrant shall be in such form as the Board may from time to time \r\nprescribe, and shall be transferable by endorsement; and the endorsee shall be entitled \r\nto receive the goods specified in such warrant on the same terms as those on which the \r\nperson who originally lodged the goods would have been entitled to receive the same  \r\n38[; \r\n Provided that where the Customs Computerized system is operational, the \r\nissuance of warrant and subsequent transfer of warrant shall take place through system \r\ngenerated documents.]          \r\n THE CUSTOMS ACT,1969 \r\n \r\n87 \r\n \r\n (3) The Board may, by notification in the official Gazette, exempt any class \r\nof goods from the operation of this section.     \r\n 38[(4) The Board may make rules to regulate the transfer of goods in the \r\nmanner as mentioned in sub-section (2)] \r\n91. Access of customs officer to 8[*] warehouse.-  The appropriate officer shall \r\nhave access to any 8[*] warehouse licensed under this Act.         \r\n92. 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 cause the same to \r\nbe sealed or marked in such manner as he thinks fit.        \r\n (2)  When any goods have been so sealed and marked after examination, \r\nthey shall not be again opened without the permission of the appropriate officer; and, \r\nwhen any such goods have been opened with such permission, the packages shall, if he \r\nthinks fit, be again sealed or marked.              \r\n93. Access of owner to warehoused goods. -  (1) Any owner of goods lodged in a \r\nwarehouse shall, at any time within the hours of business, have access to his goods in \r\nthe presence of an officer of customs, and an officer of customs shall, upon application \r\nfor the purpose being made in writing to the appropriate officer, be deputed to \r\naccompany such owner.        \r\n (2) When an officer of customs is specially employed to accompany such \r\nowner, a sum sufficient to meet the expense thereby incurred shall, subject to rules, be \r\npaid by such owner to the appropriate officer, and such sum shall, if the appropriate \r\nofficer so directs, be paid in advance. \r\n94. Owner’s power to deal with warehoused goods. -  (1) With the sanction of the \r\nappropriate officer and on payment of such fees as may be prescribed by rules, the \r\nowner of any goods may, either before or after warehousing the same,-       \r\n(a) separate damaged or deteriorated goods from the rest;  \r\n(b) sort the goods or change their containers for the purpose of preservation, \r\nsale, export or disposal of the goods;  \r\n(c) deal with the goods and their containers in such manner as may be \r\nnecessary to prevent loss or deterioration or damage to the goods;  \r\n(d) show the goods for sale; or  \r\n THE CUSTOMS ACT,1969 \r\n \r\n88 \r\n \r\n(e) take such samples of goods as may be allowed by the appropriate officer \r\nwith or without entry for home -consumption, and with or without \r\npayment of duty, except such as may eventually become payable on a \r\ndeficiency of the original quantity.  \r\n (2) After any such goods have been so separated and repacked in proper or \r\napproved packages, the appropriate officer may, at the request of the owner of such \r\ngoods, cause or permit any refuse, damaged or surplus goods remaining after such \r\nseparation or repacking (or, at the like request, any goods which may not be worth the \r\nduty) to be destroyed, and may remit the duty payable thereon.    \r\n95. Manufacture and other operations in relation to goods in a warehouse. -  (1) \r\nSubject to rules, the owner of any warehoused goods may, with the permission in \r\nwriting of the Collector of Customs, carry on any manufacturing process or other \r\noperations in the warehouse in relation to such goods.         \r\n (2) Where in the course of any such operation or process there is any waste \r\nor refuse the following provisions shall apply, namely:-       \r\n(a) If the whole or any part of the goods produced by such operation \r\nor process are exported, no duty shall be charged on the quantity \r\nof the warehoused goods wasted or turned into refuse in the \r\ncourse of the operation or processing carried on in relation to the \r\ngoods exported: \r\n Provided that such waste or refuse is either destroyed or \r\nduty is paid on such waste or refuse as if it had been imported \r\ninto Pakistan in that form;      \r\n(b) If the whole or any part of the goods produced by such operation \r\nor process are cleared from the warehouse for home -\r\nconsumption, duty shall be charged on the quantity of the \r\nwarehoused goods wasted or turned into refuse in the course of \r\nthe operation or processing carried on in relation to the goods \r\ncleared for home-consumption.  \r\n96. Payment of rent and warehouse dues. - (1) If goods be lodged in a public \r\nwarehouse, the owner shall 9[unless exempted by an order of the Collector or an officer \r\nnot below the rank of 10[Assistant Collector 36[Omitted] authorized by him,] pay \r\nmonthly rent and warehouse-dues at such rates as the Collector of Customs may fix.  \r\n (2) A table of the rates of rent and warehouse -dues so fixed shall be placed \r\nin a conspicuous part of such warehouse.    \r\n THE CUSTOMS ACT,1969 \r\n \r\n89 \r\n \r\n (3) If any demand for such rent or dues is not discharged within ten days of \r\nits presentation, the appropriate officer may, in the discharge of such demand (any \r\ntransfer or assignment of the goods notwithstanding) cause to be sold, after due notice \r\nin the official Gazette, such sufficient portion of the goods as he may select.         \r\n (4) The proceeds of such sale shall be adjusted in accordance with section \r\n201.      \r\n97. Goods not to be taken out of warehouse except as provided by this Act.-  No \r\nwarehoused goods shall be taken out of any warehouse, except on clearance for home -\r\nconsumption or export, or for removal to another warehouse, or as otherwise provided \r\nin this Act.       \r\n11[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 for a period of 39,46[three \r\nmonths], following the said date:        \r\n Provided that the said period may, in case of non-perishable goods, be extended, \r\non sufficient cause being shown by the owner of the warehoused goods and subject to \r\nthe condition that he pays in advance surcharge on the duty and taxes involved at \r\n14[one] per cent per month for the extended period-    \r\n  \r\n15,44,45[(a)  by the Additional Collector of Customs, for a period not exceeding \r\none    month; \r\n(aa)  by the Collector of Customs, for a period not exceeding six months;] \r\n \r\n41(b) by the Chief Collector of Customs for such period as he may deem fit;]  \r\n (c)] 42[Omitted] .     \r\n subject to the condition that the extension in case of perishable goods shall be granted \r\nonly if the goods are fit for human consumption.} \r\n(2)The Federal Government may, subject to such conditions, or restrictions as it \r\nmay deem fit to impose, by notification in the official gazette, remit the whole or a part \r\nof the surcharge in case of any goods or category of goods and the Board, in \r\ncircumstances of exceptional nature, may, subject to such conditions, limitations or \r\nrestrictions, if any, as it may think fit to impose, by a special order in each case \r\nrecording such circumstances remit the whole or a part of the surcharge.   \r\n \r\n THE CUSTOMS ACT,1969 \r\n \r\n90 \r\n \r\n (3) Notwithstanding anything contained in sub -section (1), the Federal \r\nGovernment 43[or Board] may, by notification in the official Gazette, 37[regulate] the \r\nperiod for which 17[***] goods or class of 17[***] goods may remain in the warehouse:          \r\n Provided that such period shall not be less than one month.        \r\n(4) When the license of any warehouse is cancelled, the owner of any goods \r\nwarehoused therein shall, within ten days of the date on which notice of such \r\ncancellation is given, or within such extended period as the appropriate officer may \r\nallow, remove the goods from that warehouse to another warehouse or clear them for \r\nhome-consumption or exportation.] \r\n99. Power to remove goods from one warehouse to another in the same \r\ncustoms-station.-  (1) Any owner 18[or a manufacturer -cum-exporter duly authorized \r\nby such owner in respect] of goods warehoused under this Act may, within the period of \r\ntheir warehousing under section 98, and with the permission of the Collector of \r\nCustoms, on such conditions and after giving such security, if any, as the Collector \r\ndirects, remove goods from one warehouse to another warehouse in the same \r\nwarehousing station.      \r\n (2) When any owner 18[or a manufacturer -cum-exporter duly authorized by \r\nsuch owner] desires to remove any goods, he shall apply for permission to do so in such \r\nform as the Board may prescribe.     \r\n100. Power to remove goods from one warehousing station to another. -  (1) Any \r\nowner 18[or a 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, he shall apply to the \r\nCollector of Customs in such form and manner as the Board may prescribe stating \r\ntherein the particulars of the goods to be removed, and the name of the customs -station \r\nto which they are to be removed.  \r\n101. Transmission of account of goods to officers at warehousing station of \r\ndestination.-  (1) When permission is granted  for the removal of any goods from one \r\nwarehousing station to another under section 100, an account containing the particulars \r\nthereof shall be transmitted by the appropriate officer of the customs -station of removal \r\nto the appropriate officer of the customs-station of destination.      \r\n (2) The person requiring the removal shall before such removal enter into a \r\nbond, with one sufficient surety, in a sum equal at least to the duty chargeable on such \r\n THE CUSTOMS ACT,1969 \r\n \r\n91 \r\n \r\ngoods, for the due arrival and re -warehousing thereof at the customs -station of \r\ndestination, within such time, as the Collector of Customs directs.      \r\n (3) Such bond may be taken by the appropriate officer either at the customs -\r\nstation of removal or at the customs -station of destination as best suits the convenience \r\nof the owner.      \r\n(4) If such bond is taken at the customs -station of destination, a certificate \r\nthereof signed by the appropriate officer of such station shall at the time of the removal \r\nof such goods be produced to the appropriate officer at the customs -station of removal; \r\nand such bond shall not be discharged unless such goods are produced to the \r\nappropriate officer, and duly re-warehoused at the customs-station of destination within \r\nthe time allowed for such removal or are otherwise accounted for to the satisfaction of \r\nsuch officer; nor until the full duty due upon any deficiency of such goods, not so \r\naccounted for, has been paid.       \r\n102. Remover may enter into a general bond. -  The Collector of Customs may \r\npermit any person desirous of removing warehoused goods to enter into a general bond, \r\nwith such sureties, in such amount and under such conditions as the Collector approves, \r\nfor the removal, from time to time, of any goods from one warehouse to another, either \r\nin the same or in a different warehousing station and for the due arrival and re -\r\nwarehousing of such goods at the destination within such time as the Collector directs.               \r\n103. Goods on arrival at customs -station of destination to be subject to same \r\nlaws as goods on first importation. -  Upon the arrival of warehoused goods at the \r\ncustoms-station of destination, they shall be entered and warehoused in like manner as \r\ngoods are entered and warehoused on the first importation thereof, and under the laws \r\nand rules, in so for such laws and rules are applicable, which regulate the entry and \r\nwarehousing of such last mentioned goods. \r\n104. Clearance of bonded goods for home -consumption.-  Any owner 18[or a \r\nmanufacturer-cum-exporter duly authorized by such owner in respect] of warehoused \r\ngoods may, at any time within the period of their warehousing under section 98, clear \r\nsuch goods for home-consumption by paying-       \r\n(a) the duty assessed on such goods under the provisions of this Act; and  \r\n(b) all rent, penalties, 19[surcharge] and other charges payable in respect of \r\nsuch goods 20[:]          \r\n 21[Provided that in case of manufacturer -cum-exporter duly qualified for \r\nclaiming exemption under any notification issued under this Act, the ex -bonding of \r\ngoods under this section shall be without payment of duties and taxes.]           \r\n THE CUSTOMS ACT,1969 \r\n \r\n92 \r\n \r\n105. 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 all rent, penalties, 22[surcharge] and \r\nother charges payable as aforesaid but without paying any import duty thereon:  \r\n Provided that, if the 23[Federal Government] is of the opinion that warehoused \r\ngoods of any specified description are likely to be smuggled back into Pakistan, it may, \r\nby notification in the official Gazette, direct that such goods  shall not be exported to \r\nany place outside Pakistan without payment of duty or allow them to be exported \r\nsubject to such restrictions and conditions as may be specified in the notification.  \r\n106. Clearance of warehoused goods for export as provisions, on a conveyance \r\nproceeding to foreign destination. -  Any warehoused provisions and stores may be \r\nexported within the period of their warehousing under section 98 without payment of \r\nimport duty for use on board any conveyance proceeding to a foreign territory.          \r\n107. Application for clearance of goods. -  (1) An application to clear goods from \r\nany warehouse for home -consumption or for export shall be made in such form as the \r\nBoard may prescribe.   \r\n(2) Such application shall ordinarily be made to the appropriate officer at \r\nleast twenty-four hours before it is intended to clear such goods.        \r\n108.  Reassessment of warehoused goods when damaged or deteriorated. -  If any \r\ngoods upon which duties are levied 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, 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 option of the owner, be executed by 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\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 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\nbeyond fixed time or lost or destroyed or taken as sample. -  In respect of goods \r\nspecified hereunder the appropriate officer  may demand and upon such demand the \r\nowner  of  such goods  shall  forthwith  pay  the full amount of duty chargeable on such \r\ngoods together with 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 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 section 115, or are not accounted for to the satisfaction of \r\nthe appropriate officer.      \r\n(d) Goods which have been taken under section 94 as samples without \r\npayment of duty.  \r\n29[112. 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 the post -dated cheque is not enchased for any reason, the \r\nCollector of customs or any officer designated by him may detain the owner’s goods \r\nwhether lying in any warehouse or freshly imported for public auction and adjustment \r\nof sale proceeds against the amount of duties, taxes surcharges, rents and penalties, etc., \r\nwhich may 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 specify the quantity and description of such \r\ngoods, 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 System is \r\noperational, the requirement of this section shall be completed in accordance with that \r\nsystem.] \r\n114. Register of bonds. - (1) A register shall be kept of all bonds entered into for \r\ncustoms-duties on warehoused goods, and entry shall be made in such register of all \r\nparticulars required by section 113 to be specified.      \r\n (2) When such register shows that the whole of the goods covered by any \r\nbond have been cleared for home -consumption or export, or otherwise duly accounted \r\nfor, and when all amounts due on account of such goods have been paid, the appropriate \r\nofficer shall cancel such bond as discharged in full, and shall on demand deliver the \r\ncancelled bond to the person who executed it or who is entitled to receive it.       \r\n115. Power to remit duties on warehoused goods lost or destroyed. -  If any \r\nwarehoused goods in respect of which a bond has been executed under section 86 and \r\nwhich have not been cleared for home -consumption are lost or destroyed by \r\nunavoidable accident or cause, the Collector of Customs may in his discretion remit the \r\nduties due thereon: \r\n Provided that, if any such goods be so lost or destroyed in a 33[****]warehouse, \r\nnotice thereof be given to the appropriate officer within forty -eight hours 34[****]of \r\nsuch loss or destruction. \r\n116. Responsibility of warehouse keeper. -  The warehouse -keeper in respect of \r\ngoods lodged in a public warehouse, and the licensee in respect of goods lodged in a \r\nprivate warehouse, shall be responsible for their due receipt therein and delivery \r\ntherefrom, and their safe custody while deposited therein, accordance to the quantity, \r\nweight or gauge reported by the officer of customs who has assessed such goods, \r\nallowance being made, if necessary, for deficiency in quantity on account of natural \r\nloss as provided in section 110: \r\n Provided that no owner of goods shall be entitled to claim from the appropriate \r\nofficer or from any keeper of a public warehouse, compensation for any loss or damage \r\noccurring to such goods while they are being passed into or out of such warehouse, or \r\nwhile they remain therein, unless it be proved  that such loss or damage was occasioned \r\nby the willful act or neglect of the warehouse-keeper or of an officer of customs.  \r\n117. Locking of warehouses. -  (1) 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. -  The Collector of Customs may from time to time determine in what \r\ndivision of any public warehouse 34[or private warehouse], and in what manner, and on \r\nwhat terms, any goods may be deposited, and what sort of goods may be deposited in \r\nany such warehouse.  \r\n119. Expenses of carriage, packing, etc. to be borne by owner. -  The expenses of \r\ncarriage, packing and storage of goods on their receipt into or removal from a public \r\nwarehouse shall, if paid 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 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 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 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 such goods together with surcharge on the same from the date so \r\nspecified at the rate of two per cent per month or such other rate as is for the time being \r\nfixed by the Board; and   \r\n(e) to discharge all penalties incurred for violation of the provisions of this Act and the \r\nrules in respect of such goods.  \r\n(2) Every such bond shall be in such form as is from time to time prescribed by the Board, \r\nand shall relate to the goods or portion of the goods of one conveyance only. \r\n(3) Notwithstanding  anything in sub -section (2), for the purposes of sub -section  (1), the \r\nCollector of Customs may permit any importer to enter into a general bond in such amount and \r\nsubject to such conditions, limitations or restrictions as the Collector of Customs may determine \r\nin respect of the warehousing of goods to be imported by shall continue in force notwithstanding \r\nthe transfer of the goods to any other person or the removal of the goods to another warehouse or \r\nwarehousing station:       \r\n Provided that, where the whole of the goods or any part thereof are transferred to another person, \r\nthe appropriate officer may accept a fresh bond from the transferee in a sum equal to twice the \r\namount of duty assessed on the goods transferred and 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. 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 Revenue, may remain in \r\nthe warehouses for a period of [six months following the date of  their admission into \r\nthe warehouse and consumer goods so notified may remain in the warehouses for a \r\nperiod of three months] following  the said date: \r\n  Provided that – \r\n(i) the said period may, in case of non -perishable goods, be extended, on sufficient cause \r\nbeing shown by the owner of the warehoused goods and subject to the condition that he \r\npays in advance [surcharge] on the duty involved at two per cent per month for the \r\nextended period,-   \r\n(a) by the Collector of Customs for a period not exceeding six months; and  \r\n(b) by the Board for such period at it may deem fit: \r\n Provided further that in circumstances of exceptional nature, the Board, may, subject to \r\nsuch conditions limitations or restrictions, if any, as it may think fit to impose, by a \r\nspecial order in each case recording such circumstances, remit the whole or a part of \r\nthe interest. \r\n(ii) when the license of any private warehouse is cancelled, the owner of any goods \r\nwarehoused therein shall within ten days of the date on which notice of such \r\ncancellation is given, or within such extended period as the appropriate officer may \r\nallow, remove the goods from that warehouse to another warehouse or clear them for \r\nhome-consumption or exportation.”. \r\n  (2) Notwithstanding anything contained in sub -section (1), the Federal \r\nGovernment may, by notification in the official Gazette, limit the period for which any \r\nconsumer goods or class of consumer goods may remain in the warehouses: \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\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 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 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 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 “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 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 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 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. 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. 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 customs -\r\nstation or foreign destination, grant leave to transship the same without payment of \r\nduty, if any, chargeable on such goods with or without any security or bond for the due \r\narrival and entry of the goods at the customs-station of destination: \r\n7[Provided that at customs -station where the Custom Computerized System is \r\noperational, the system may automatically authorize transshipment to other \r\ncustoms-station subject to risk selectivity criteria.]   \r\n (2) The Board may, subject to rules and such conditions as it may deem fit \r\nto impose, authorize certain carriers to transport goods under the multimodal, scheme.  \r\nGoods transported under the multimodal scheme  shall be specially and distinctly \r\nmanifested at the time of importation as for transshipment to some other customs -\r\nstation or foreign destination and shall not - \r\n(a) require distinct permission for transshipment from the customs -\r\nstation of first entry into the country to be transported to the \r\ncustoms-station of destination.  The principal carrier issuing the \r\nmultimodal bill of lading or air way bill will be responsible for \r\nthe sanctity of the cargo during transportation between the \r\ncustoms-station of first entry into the country to the customs -\r\nstation of destination; and \r\n(b) be subject to the risk management system at the customs station \r\nof first entry. \r\n (3) The Board may, subject to such conditions as it may deem fit, grant \r\nlicense to any carrier to carry goods under the multimodal scheme.]  \r\n \r\n122. Superintendence of transshipment.-  An officer of customs 3[may] be deputed \r\nfree of charge to superintend the removal of transshipped goods from one conveyance \r\nto another 4[:]   \r\n THE CUSTOMS ACT,1969 \r\n \r\n99 \r\n \r\n 5[Provided that nothing in this section shall 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-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 subject.] \r\n 8[Explanation.- For the purpose of transshipment of LCL goods, the customs -\r\nstation of first entry shall be the customs-station where the goods are de-consolidated.] \r\n124. Transshipment of provisions and stores from one conveyance  to another of \r\nthe same owner without payment of duty.-  Any provisions and stores in use or being \r\ncarried for use on board a conveyance may, at the discretion of the appropriate officers \r\nbe transshipped to another conveyance belonging wholly or partly to the same owner \r\nand present simultaneously at the same customs-station, without payment of duty.              \r\n125. Levy of transshipment fees.-   Subject to the rules, a transshipment fee on any \r\ngoods or class of goods transshipped under this Act may be levied at such rates, \r\naccording to weight, measurement, quantity, number, bale, package or 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 apply to (a) baggage or (b) goods 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-station and specially and distinctly manifested at the time of importation \r\nas for transshipment to some other customs-station or foreign destination, grant leave to transship \r\nthe same without payment of duty, if any, chargeable on such goods at the customs -station of \r\ntransshipment and, in the case of goods to be transshipped to some other customs-station, 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 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 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 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 transited without payment \r\nof duty, if any, leviable on such goods at the customs-station of transit.          \r\n (2) Any stores and provisions imported on board a conveyance which is in \r\ntransit through Pakistan to a destination outside Pakistan may, subject to rules, be \r\nallowed to be consumed on board that conveyance without payment of the duties which \r\nwould otherwise be chargeable on them.   \r\n128. Transport of certain classes of goods subject to prescribed conditions.-  Any \r\ngoods may be transported from one part of Pakistan to another through any foreign \r\nterritory, subject to such conditions as to their due arrival at the destination as may be \r\nprescribed by rules.     \r\n129. Transit of goods across Pakistan to a foreign territory. -  Where any goods \r\nare entered for transit across Pakistan to a destination outside Pakistan, the appropriate \r\nofficer may, subject to the provisions of the rules, allow the goods to be so transited \r\nwithout payment of the duties which would otherwise by chargeable on such goods1[:]         \r\n 2[Provided that the Federal Government may, by notification in the official \r\nGazette, prohibit the bringing into Pakistan by sea, land or air in transit to a foreign \r\nterritory any goods or class of goods.]      \r\n3[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), 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 urgently \r\nrequired 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 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 assessed and paid his liability of \r\nduty, taxes and other charges, if any;  \r\n  (b) the claim of duty drawback, if any, has been calculated and \r\nreflected in the declaration filed for export through Customs \r\nComputerized System;  \r\n  (c) Customs has, on the receipt of goods declaration under clause (a), \r\nsatisfied its elf regarding the correctness of the particulars of \r\nexport, including declaration, assessment, and payment of duty, \r\ntaxes and other charges and verified the admissibility of the duty \r\ndrawback claimed as specified in clause (b); and  \r\n (d) the appropriate officer has permitted passenger’s baggage or mail \r\nbags, to be exported notwithstanding clauses (a), (b) and (c). \r\n (2) If any goods or class of goods imported and lying within the port area, \r\nare intended to be exported by its owner, the Collector may allow the export subject to \r\nthe conditions as the Board may, from time to time, notify: \r\n Provided that the Board may in the case of any customs station or wharf, by \r\nnotification in the official Gazette, and subject to such restrictions and conditions, if \r\nany, as it thinks fit, exempt any specified goods or class of goods or  any specified \r\nperson or class of persons, from all or any of the provisions of this section. \r\n Provided 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 subject to excise duties, or goods entitled to drawback or repayment of customs -\r\nduties on exportations or goods exportable only under particular rules or restrictions, \r\nare permitted to be exported, the owner shall, if required so to do, give security by bond \r\nin such sum not exceeding twice the duty leviable on such goods as the appropriate \r\nofficer directs, with one sufficient surety, that such goods shall be exported and landed \r\nat the place for which they are entered outwards or shall be otherwise accounted for to \r\nthe satisfaction of such officer.         \r\n133. Additional charge on goods cleared for export after port -clearance \r\ngranted.-  Where the goods are cleared for shipment on a 3[goods declaration]  \r\npresented after port-clearance or permission to depart has been granted, the appropriate \r\nofficer may, if he thinks fit, levy, in addition 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 owner shall before the expiration of fifteen clear \r\nworking days after the conveyance on which such goods were intended to be loaded or \r\nfrom which they were relanded has left the customs -station, give information of such \r\nshort-loading or relanding to the appropriate officer save where the latter has \r\noccasioned the short-loading or relanding.        \r\n (2) Upon an application being made to the appropriate officer within one \r\nyear of such short-loading or relanding, any duty levied upon goods not loaded or upon \r\ngoods loaded and afterwards  relanded shall be refunded to the person on whose behalf \r\nsuch duty was paid:       \r\n Provided that, where the required information of short -loading or relanding is \r\nnot given within the aforesaid period of fifteen days, the appropriate officer may make \r\nrefund of duty contingent upon payment of such penalty, if any, as he may see fit to \r\nimpose.    \r\n135. 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 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 send \r\nan officer of customs to watch the conveyance and to take charge of such goods during \r\nsuch relanding or transshipment.          \r\n(4) Such goods shall not be allowed to be transshipped or re-exported free of \r\nduty by reason of the previous settlement of duty at the time of first export unless they \r\nare lodged and remain, until the time of re -export under the custody of an officer of \r\ncustoms, in a place appointed by the appropriate officer, or are transshipped under such \r\ncustody.   \r\n (4) All expenses attending such custody shall be borne by the owner.        \r\n136. Conveyance returning to customs-station may enter and land goods.-  (1) In \r\neither of the cases mentioned in section 135, the person -in-charge of the conveyance \r\nmay enter such conveyance inwards and any owner of goods thereon may, with the \r\nconsent of the person -in-charge of the conveyance, land the same under the provisions \r\nof this Act and the rules.          \r\n (2) In every such case, any export duty paid shall be refunded on an \r\napplication made by the owner of such goods within one year of their landing and any \r\namount paid to the owner as drawback or repayment of duty(whether of customs,  \r\nexcise or any other tax) shall be recovered from him or adjusted against the amount \r\nrefundable.         \r\n137. Landing of goods during repairs. -  (1) The appropriate officer may, on \r\napplication by the person -in-charge of a conveyance which is obliged before \r\ncompleting her journey or voyage to put into any customs -station for repairs, permit \r\nhim to land the goods or any portion thereof, and to place it in the custody of an officer \r\nof customs during such repairs, and to load and export the same free of duty.   \r\n (2) All expenses attending such custody shall be borne by the person -in-\r\ncharge of the conveyance.       \r\n138. Frustrated cargo how dealt with. -  (1) Where any goods are brought into a \r\ncustoms-station by reason of inadvertence, misdirection or untraceability of the \r\nconsignee, 7[or where consignee has dishonored his commitments]  6[an officer of \r\nCustoms not below the rank of Additional Collector of Customs] may, on application \r\nby the person -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 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 delivered to the appropriate officer a bill of export 1[or goods \r\ndeclaration] for such goods, in such form and manner and containing such particulars \r\nas may be prescribed by rules;  \r\n  (ii) such owner has  paid the duties payable on such goods; such bill 2[or \r\ndeclaration] has been passed by the  appropriate officer; and      \r\n  (b) in the case of passenger’s baggage or mail bags, the appropriate officer has permitted \r\nthem to be exported:              \r\n  Provided that the Board may in the case of any customs -station or wharf, by \r\nnotification in the official Gazette, and subject to such restrictions and conditions, if \r\nany, as it thinks fit, exempt any specified goods or class of goods or any specified \r\nperson or class of persons, from all or any of the provisions of this section. \r\n  Provided further that the Collector for reasons to be recorded in writing may cause \r\nthe 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 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 filing a goods declaration to Customs containing correct and \r\ncomplete particulars of his goods, and assessed and paid his liability of duty, taxes and other \r\ncharges and having reflected his claim of duty draw back if any; \r\n (b) Customs has, on the receipt of goods declaration under clause (a) through the Customs \r\nComputerized System, satisfied itself regarding the correctness of the particulars of export, \r\nincluding declaration, assessment, and payment of duty, taxes and other charges and verified the \r\nadmissibility of the duty draw back claimed; and \r\n (c) Goods have been cleared for export through the Customs Computerized System: \r\n Provided that the Board may in the case of any customs -station or wharf, by \r\nnotification in the official Gazette and subject to such restrictions and conditions, if any, as it \r\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 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 the crew 8[or a representative on behalf of \r\na group of passengers] shall, for the purposes of clearing it, make a verbal or written \r\ndeclaration of its contents in such manner as may be prescribed by rules to the \r\nappropriate officer and shall answer such questions as the said officer may put to him \r\nwith respect to his baggage and any article contained therein or carried with him and \r\nshall produce such baggage and any such articles for examination 1[:] \r\n  2[Provided that where the Customs Computerized System is operational, all \r\ndeclarations and communications shall be electronic.] \r\n 6,7[(2) Where any passenger or a member of the crew makes a false declaration \r\nor fails to make such declaration as required under sub -section (1), he shall be guilty of \r\nan offence under this Act. \r\n (3) Notwithstanding the provisions of sub -section (2), where any person \r\nattempts to bring into or takes out of Pakistan, currency, gold, precious metals or stones, \r\nin any form, through concealment in baggage or circumventing 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 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 presented before the appropriate officer after \r\nlanding of the goods.]  \r\n141. Bona fide baggage exempt from duty. -  The appropriate officer may, subject \r\nto the limitations, conditions and restrictions specified in the rules, pass free of duty any \r\narticle in the baggage of a passenger or a member of the crew in respect of which the \r\nsaid officer is satisfied that it is bona fide meant for the use of such passenger or for \r\nmaking gift.       \r\n142. Temporary 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 the request of the passenger, detain such article \r\nfor the purpose of being returned to him on his leaving Pakistan.      \r\n143. Treatment 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 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 or export, as the case may be, \r\nfor the purposes of this Act.  \r\n145. Rate of duty in respect of goods imported or exported by post  9[or by \r\ncourier].-  (1) The rate of duty, if any, applicable to any goods imported by post 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 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, 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\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 consignor of any coastal goods shall present \r\nto the appropriate officer a bill of coastal goods in the form prescribed by the Board.  \r\n (2) Every such consignor shall make a declaration on the bill of coastal \r\ngoods presented by him as to the truth of the contents thereof.           \r\n148. Coastal goods not to be loaded, until bill relating thereto is passed. -   No \r\nvessel shall take on board any coastal goods until the bill relating to such goods has \r\nbeen passed by the appropriate officer and delivered to the master of the vessel by the \r\nconsignor:           \r\n Provided that the appropriate officer may, in circumstances of exceptional \r\nnature, on a written application by the master of the vessel, permit loading of coastal \r\ngoods pending the presentation and passing of bills relating to such goods.                    \r\n149. Clearance of coastal goods at destination. -  (1) The master of a vessel \r\ncarrying any coastal goods shall carry on board the vessel all bills delivered to him \r\nunder section 148 and shall, within twenty -four hours of arrival of the vessel at any \r\ncustoms-port or coastal port, deliver to the appropriate officer all bills relating to the \r\ngoods which are to be unloaded at that port.       \r\n (2) Where any coastal goods are unloaded at any port, the appropriate \r\nofficer shall permit their clearance if he is satisfied that they are entered in a bill \r\ndelivered to him under sub-section (1).        \r\n150. Declaration concerning coasting vessel which has touched foreign port. -  \r\nThe master of a vessel carrying coastal goods which has touched at any foreign port \r\nimmediately before its arrival at a port of Pakistan shall deliver, alongwith the bills \r\nreferred to in section 149, a declaration stating that fact and indicating the particulars \r\nand specifications of the cargo, if any, discharged or taken on board at such foreign \r\nport.                  \r\n151. Cargo book.-  (1) There 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 respective times of departure from every port of lading and \r\n of arrival at every port of discharge; \r\n (c) the name of every port of lading and an account of all goods \r\n taken on board at that port with a description of the packages \r\n and the quantities and description  of the goods contained \r\n therein or stowed loose and the names of the respective \r\n shippers and the consignees in so far as such particulars be \r\n ascertainable; \r\n (d) the name of every port of discharge and the respective days on \r\n which such goods or any of them are delivered out of such \r\n vessel. \r\n \r\n (3) The entries relating to the loading and discharge of goods shall be made \r\nrespectively at the ports of lading and discharge.            \r\n (4) Every such master shall on demand produce the cargo book for the \r\ninspection of the appropriate officer and such officer may make such note or remark \r\ntherein as he considers necessary.       \r\n152. Coastal goods not to be loaded or unloaded except at customs -port or \r\ncoastal port.-  No coastal goods shall be loaded on, or unloaded from, any vessel at any \r\nport other than a customs-port or a coastal port declared under section 9.        \r\n153. Coasting vessel to obtain written orders before departure. -  (1) No coasting \r\nvessel which has brought or loaded any coastal goods at a customs -port or coastal port \r\nshall depart from such port until a written order to that effect has been given by the \r\nappropriate officer.        \r\n (2) No such order shall be given until -       \r\n (a) the master of the vessel has answered the questions, if any, put \r\n to him;  \r\n  (b) all charges and penalties, if any, payable in respect of that vessel \r\nor by its master have been paid or the payment secured by such \r\nguarantee as the appropriate officer may direct.              \r\n154. Application of certain provisions of this Act 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 notification in the official Gazette, \r\ndirect that all or any of the other provisions of Chapter VII and the provisions of section \r\n78 shall apply to coastal goods or vessels carrying coastal goods with such exceptions \r\nand modifications, if any, as may be specified in the notification. \r\n155. - Prohibition of the coastal trade of certain goods. -  No goods shall be carried \r\ncoast-wise or shipped as stores in a coasting vessel contrary to any prohibition or \r\nrestriction imposed by or under any law, nor shall 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. Application of the Customs Computerized System. -  Notwithstanding \r\nanything hereinbefore contained, provisions of this Chapter shall apply to any customs -\r\nstation equipped with the Customs Computerized System on such date as the 9[Board] \r\nmay, by notification in official Gazette, specify and different dates may be specified for \r\ndifferent provisions and for different areas so as to bring the provisions relating to the \r\nCustoms Computerized System in force throughout Pakistan progressively. \r\n155B. Access to the Customs Computerized System.- No person shall transmit to, or \r\nreceive information from, the Customs Computerized System unless that person is \r\nregistered by the Collector as a user of the Customs Computerized System. \r\n155C. Registered users.-  (1) Any person who wishes to be registered as a user \r\nof the Customs Computerized System may apply 2[***] to the Collector in the \r\nprescribed form and shall provide such information in relation to the application as is \r\nprescribed. \r\n (2)  The Collector may require an applicant for registration to give such \r\nadditional information as he considers necessary for the purpose of the application. \r\n (3) The Collector may grant the application subject to such conditions, as he \r\ndeems fit or refuse the application: \r\n Provided that no order shall be passed for refusal of application unless the \r\napplicant has been given a reasonable opportunity of being heard. \r\n155D. Registered users to be allocated unique user identifier.- (1) Any person \r\nregistered as a user of the Customs Computerized System shall be allocated a unique \r\nuser identifier for use in relation to the Customs Computerized System by the Collector \r\nin such form or of such nature as the Collector may determine. \r\n (2) The unique user identifier allocated pursuant to sub -section (1) of this \r\nsection shall be used by the registered user for the purpose of transmitting information \r\nto or receiving information from the Customs Computerized System. \r\n (3) The Collector may impose conditions on a particular registered user or on \r\nregistered users generally, relating to the use and security of unique user identifiers. \r\n155E. Use of unique user identifier. -  (1)  Where information is transmitted to the \r\nCustoms Computerized System using a unique user identifier issued to a registered user \r\nby the Collector for that purpose, the transmission of that information shall, in the \r\nabsence 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, prior to  the unauthorized use of that unique user \r\nidentifier, notified the Customs that the unique user identifier is no longer secure. \r\n155F. Cancellation of registration of registered user.- 8[Omitted] Where at any time \r\nthe Collector is satisfied that any person who is a registered user of the Customs \r\nComputerized System, has :  \r\n \r\n \r\n(a) failed to comply with a condition of registration imposed by the \r\nCollector under sub-section (3) of section 155C of this Act; or \r\n  (b) failed to comply with, or acted in contravention of any conditions  \r\nimposed  by the Collector under sub -section (3) of section 155D of this \r\nact in relation to the use and security of the registered user's unique \r\nidentifier; or \r\n  (c) has been convicted of an offence under this Act, the Collector  may \r\ncancel the registration of that person as a registered user by giving notice \r\nin writing to that person stating that the registration of that person is \r\ncancelled and setting out the reasons for that cancellation: \r\n  \r\n 6[Provided that the Collector of Customs may, in exceptional \r\ncircumstances , 10[after giving notice and affording reasonable opportunity of \r\nbeing heard] suspend the use of unique user identifier of any person forthwith \r\non receipt of any complaint or information about violation of any provisions of \r\nthis Act:] \r\n \r\n Provided further that the Collector of Customs shall, after giving \r\nopportunity of hearing, pass and order confirming suspension or otherwise the \r\nuse of Unique User Identifier.]  \r\n \r\n8[Provided also that a person aggrieved by an order of the Collector, \r\ncancelling or confirming the suspension of his unique user identifier, may, \r\nwithin thirty days of communication of such order, prefer an appeal to the Chief \r\nCollector who may pass an order annulling, modifying or confirming the order \r\npassed by the Collector.] \r\n \r\n155G. Customs to keep records of transmissions.-   (1)  The Customs shall keep a \r\nrecord of every transmission sent to or received from a registered user using the \r\nCustoms Computerized System. \r\n THE CUSTOMS ACT,1969 \r\n \r\n113 \r\n \r\n (2) The record described in sub-section (1) of this section shall be kept for a \r\nperiod of five years from the date of the sending of or the receipt of the transmission, or \r\nfor such other period as may be prescribed by the Board. \r\n155H. Confidentiality of information.--  All trade information gathered by Customs \r\nduring clearance of goods shall be confidential and shall not be used except for - \r\n (a) statistical purposes by the department and other Government  \r\norganizations; or  \r\n (b) purposes of comparison and evidence  3[by the appropriate officer of \r\ncustoms] as against other imports and exports; or \r\n  (c) production as evidence before a legal forum or an organization explicitly \r\nso authorized by the Federal Government; 7[or \r\n  (d) sharing of data to the extent of agreed data contents under a \r\nmemorandum of understanding, bilateral, regional, multilateral \r\nagreements or convention; or \r\n  (e) public disclosure of valuation data through any medium containing \r\ndescription of items, origin, currency, declared and assessed unit value \r\nwithout disclosing name and address of the importer or exporter or their \r\nsuppliers.] \r\n and any disclosure, publishing or dissemination of trade information of any person \r\nexcept as provided above without his explicit permission to any other person shall be an \r\noffence. \r\n155-I. Unauthorized access to or improper use of the Customs Computerized \r\nSystem.-  (1)  Every person commits an offence who.- \r\n  (a)   knowingly and without lawful authority by any means gains access to or \r\nattempts to gain access to the Customs Computerized System; or \r\n  (b) having lawful access to the Customs Computerized System, knowingly \r\nuses or discloses information obtained from such a computer system for \r\na purpose that is not authorized; or \r\n         (c) knowing that he is not authorized to do so, receives information obtained \r\nfrom the Customs Computerized System, and uses, discloses, publishes, \r\nor otherwise disseminates such information. \r\n155J. Interference with the Customs Computerized System.-  Every person \r\ncommits an offence who– \r\n (a) by any means knowingly falsifies any record or information stored in the \r\nCustoms Computerized System; or \r\n (b) knowingly damages or impairs the Customs Computerized System; or \r\n THE CUSTOMS ACT,1969 \r\n \r\n114 \r\n \r\n (c)      knowingly damages or impairs any duplicate tape or disc or other \r\nmedium on which any information obtained from the Customs \r\nComputerized System is held or stored otherwise than with the \r\npermission of the Collector. \r\n155K. Offences in relation to the security of or unauthorized use of unique user \r\nidentifiers.-  (1)  A registered user of the Customs Computerized System who fails to \r\ncomply with or acts in contravention of any condition imposed by the Collector relating \r\nto the security of that registered user's unique user identifier commits an offence. \r\n(2) A person who - \r\n(a) not being a registered user, uses a unique user identifier; or \r\n(b) being a registered user, uses the unique user identifier of any \r\nother registered user; to authenticate a transmission of \r\ninformation to the Customs Computerized System, commits an \r\noffence. \r\n155L. Audit or examination of records. -  (1)  The appropriate officer of Customs \r\nmay at any reasonable time enter a premises or place where records are kept and audit \r\nor examine those records either in relation to specific transactions or to the adequacy \r\nand integrity of the manual or electronic system or systems by which such records are \r\ncreated and stored and shall have free access to all books, records, documents, data and \r\ncomputers in the custody or control of the principals or agents and may if so necessary \r\ntake custody of, or make extracts from or copies of such books, records, documents, \r\ndata or computers. \r\n (2) In all cases, except where it would defeat the purposes of the audit or \r\nexamination, a reasonable advance notice regarding a visit shall be given to the \r\nprincipals or the agents concerned. \r\n155M. Requisition of documents. -  (1)  The appropriate officer may, by notice in \r\nwriting, require a person, as and when specified in the notice,-- \r\n   (a) to produce for inspection by a specified Customs Officer, \r\ndocuments or records that the appropriate officer considers \r\nnecessary or relevant to -- \r\n    (i) an investigation under this Act; or \r\n           (ii) an audit under this Act; or  \r\n(iii) the recovery of dues payable under this Act; \r\n (b) to allow the specified Customs officer to take extracts from or \r\nmake copies of, documents or records of the kind referred to in \r\nparagraph (a); \r\n THE CUSTOMS ACT,1969 \r\n \r\n115 \r\n \r\n(c) to appear before a specified Customs officer and answer all \r\nquestions put to the person concerning -- \r\n  (i) goods, or transactions relating to those goods, that are the \r\nsubject of the investigation or audit, or that are relevant to \r\nthe recovery of dues referred to in clause (a); or  \r\n  (ii) documents or records of the kind referred to in clause (a).\r\n  \r\n (2) in this section, person includes an officer employed in a government \r\ndepartment, corporation, local authority or an officer employed in a bank. \r\n155N. Documents in foreign language. -  Where a document in a foreign language \r\nexcept English is presented to a Customs officer in relation to the carrying out of any \r\nduty or the exercise of any power of the Customs under this Act or any other Act, the \r\nofficer may require the person who presented  the document to supply to the officer an \r\nauthentic English translation of the document at the expense of the person who \r\npresented it. \r\n155O. Authorised officer may take possession of and retain documents and \r\nrecords.-  (1)  An officer authorised in this behalf may take possession of and retain \r\nany document or record presented in connection with any entry or required to be \r\nproduced under this Act. \r\n (2) Where the authorised officer takes possession of a document or record \r\nunder sub-section (1) of this section, the authorised officer shall, at the request of the \r\nperson otherwise entitled to the document or record, provide that person with a copy of \r\nthe document certified by or on behalf of the authorised officer under the seal of the \r\nCustoms as a true copy. \r\n (3) Every copy so certified shall be admissible as evidence in all courts and \r\nother legal forums as if it were the original. \r\n155P. Obstructing access, altering, concealing, destruction of record.- Any person \r\ncommits an offence who,- \r\n (a) fails to operate any mechanical or electronic device, when requested by a \r\nCustoms officer, on which any records are, or information is, stored for \r\nthe purpose of enabling the Customs officer to obtain those records or \r\nthat information. \r\n (b) with intent to defeat the purposes of this Act, destroys, alters, or 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 or information required, delivered \r\nor provided by the Customs or any registered user shall be deemed to have been \r\nrequired, delivered, provided or done under this Act when communicated electronically \r\nthrough the Customs Computerized System. \r\n \r\n155R.  Correction of clerical errors .- Where the Customs Computerized System is in \r\noperation and the Collector of Customs is satisfied that incorrect data has been \r\nelectronically communicated to Customs due to any clerical error, he may, for reasons \r\nto be recorded in writing, direct the correction of the said error. Except as provided \r\nherein, no person shall alter any data in the Customs Computerized System:] \r\n \r\n10[Provided that in case where any clerical or typographical error i s noted in \r\ngoods declaration except as provided in section 29 of this Act, the exporter or importer \r\nmay apply to th e concerned officer not below the rank of Assistant Collector for \r\nissuance of correction or corrigendum certificate and 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-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 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\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\npunishment to which he may be liable under any other law, be liable to the \r\npunishment mentioned against that offence in column 2 thereof:-      \r\nTABLE \r\n \r\nS.No. Offences Penalties Section of this \r\nAct to which \r\noffence has \r\nreference. \r\n (1) (2) (3) \r\n180(i). If any person contravenes \r\nany provision of this Act \r\nor any rule made \r\nthereunder, or abets any \r\nsuch contravention or fails \r\nto comply with any \r\nprovision of this Act or \r\nany such rule with which \r\nit was his duty to comply \r\nwhere no express penalty \r\nhas been provided \r\nelsewhere for such \r\ncontravention or failure, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n1[69.[fifty] thousand] \r\nrupees. \r\nGeneral \r\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 other than a \r\ncustoms-port or customs -\r\nairport declared under \r\nsection 9 for unloading of \r\nsuch goods; or  \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n2[ten thousand] rupees; and \r\nsuch goods shall be liable \r\nto confiscation. \r\n9 & 10 \r\n    (ii) If any goods be imported \r\nby land or inland water \r\nthrough any route other \r\nthan a route declared \r\nunder clause (c) of section \r\n9 for the import of such \r\ngoods; or \r\n  \r\n(iii) If any goods be attempted \r\nto be exported by sea or \r\nair from any place other \r\nthan a customs -port or \r\ncustoms airport appointed \r\nfor the loading of such \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 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 such goods \r\nfrom any place other than \r\nthe place so approved, \r\n3.(i) If any person exports or \r\nlands goods, or aids in the \r\nexport of landing of \r\ngoods, or knowingly \r\nkeeps or conceals or \r\nknowingly permits or \r\nprocures to be kept or \r\nconcealed, any goods \r\nexported or landed or \r\nintended to be exported or \r\nlanded contrary to the \r\nprovisions of this Act; or \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n1[twenty-five thousand] \r\nrupees. \r\nGeneral \r\n(ii) If any person be found to \r\nhave been on board any \r\nconveyance liable to \r\nconfiscation on account of \r\nthe commission of the \r\noffence under clause 4 of \r\nthis Table, while such \r\nconveyance is within any \r\nplace which is not a \r\ncustoms-station for the \r\nexport and landing of \r\ngoods, \r\n  9 & 10 \r\n4. If any conveyance which \r\nhas been within the limits \r\nof any customs -station in \r\nPakistan with goods on \r\nboard, be afterwards \r\nthe duty in respect of goods \r\nso lost or deficient shall be \r\npayable by the person -in-\r\ncharge of the conveyance; \r\nand such conveyance shall \r\n9 & 10 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n120 \r\n \r\nfound anywhere in \r\nPakistan with the whole or \r\nany portion of such goods \r\nmissing unless the person -\r\nin-charge of the \r\nconveyance be able to \r\naccount for the loss of, or \r\ndeficiency in the goods, \r\nalso be liable to \r\nconfiscation. \r\n5.(i) If any goods are unloaded \r\nfrom any conveyance \r\ninward bound, without the \r\nauthority of the \r\nappropriate officer into \r\nany other conveyance at \r\nany place other than a \r\nplace declared under \r\nsection 9 for the unloading \r\nof goods; or if any goods \r\nare loaded into any \r\nconveyance outward \r\nbound from any other \r\nconveyance, without such \r\nauthority, from or at any \r\nplace other than a place \r\ndeclared under section 9 \r\nfor the loading of goods; \r\nor  \r\nthe person -in-charge of \r\nevery such conveyance \r\nused for irregular import or \r\nexport of goods, shall be \r\nliable to a penalty not \r\nexceeding 1[twenty-five \r\nthousand] rupees; and the \r\ngoods and the conveyance \r\nshall also be liable to \r\nconfiscation. \r\n9 & 10 \r\n(ii) If any goods on which \r\ndrawback has been \r\ngranted are put, without \r\nsuch authority, on board \r\nany conveyance for the \r\npurpose of being relanded, \r\n  \r\n6. If any vessel arriving at, \r\nor departing from, any \r\ncustoms-port fails, when \r\nso required under section \r\n14 to bring to at any such \r\nstation as has been \r\nappointed by the Collector \r\nthe master of such vessel \r\nshall be liable to a penalty \r\nnot exceeding 2[ten \r\nthousand] rupees. \r\n14 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n121 \r\n \r\nof Customs for the \r\nboarding or landing of an \r\nofficer of customs, \r\n7(i) If any vessel arriving at \r\nany customs -port, after \r\nhaving come to its proper \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, shall \r\nnot be allowed to enter \r\nuntil the penalty is paid. \r\n14 \r\n(ii)    If any vessel not brought \r\ninto port by a pilot be not \r\nanchored or moored in \r\naccordance with any \r\ndirection of the Collector \r\nof Customs under section \r\n14, \r\n  \r\n83[7A. \r\n \r\nIf any agency or person \r\nincluding port authorities \r\nmanaging or owning a \r\ncustoms port, customs \r\nairport or a land customs \r\nstation or a container \r\nfreight station, fails to \r\nentertain a delay and \r\ndetention certificate \r\nissued by the officer of \r\nCustoms, \r\n \r\nSuch agency or person or \r\nport authority shall be \r\nliable to a penalty not \r\nexceeding five hundred \r\nthousand Rupees. \r\n \r\n14A] \r\n3,88[8.(i) \r\nwhere any goods \r\n90[including essential \r\ncommodities as notified \r\nby the Board] be \r\nsmuggled into or out of \r\nsuch goods shall be liable \r\nto confiscation and any \r\nperson concerned in the \r\noffence shall be liable to- \r\n \r\nGeneral] \r\nTHE CUSTOMS ACT,1969 \r\n \r\n122 \r\n \r\nPakistan,-  \r\n \r\n \r\n(a) if the value of the \r\ngoods is from PKR \r\n500,001 to 3,000,000 \r\n(both inclusive); \r\n \r\na penalty not exceeding the \r\nvalue of the goods; and \r\nupon conviction by a \r\nSpecial Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding two years; \r\n \r\n \r\n \r\n(b) if the value of the \r\ngoods is from PKR \r\n3,000,001 to 5,000,000 \r\n(both inclusive); \r\na penalty not exceeding \r\ntwo times 92[but not less \r\nthan] the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding three years: \r\n Provided that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than two years. \r\n \r\n \r\n \r\n(c) if the value of the \r\ngoods is from PKR \r\n5,000,001 to 7,500,000 \r\n(both inclusive); \r\na penalty not exceeding \r\nthree times 92[but not less \r\nthan] the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding five years:  \r\n Provided that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than two and half \r\nyears.  \r\n \r\n \r\n(d) if the value of the \r\ngoods is from PKR \r\n7,500,001 to 10,000,000 \r\n(both inclusive); \r\na penalty not exceeding \r\nfour times 92[but not less \r\nthan] the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n123 \r\n \r\nimprisonment for a term \r\nnot exceeding ten years:  \r\n Provided that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than three years.  \r\n \r\n(e) if the value of the \r\ngoods exceeds PKR \r\n10,000,000; \r\na penalty not exceeding \r\nfive times 92[but not less \r\nthan] the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding fourteen \r\nyears: \r\n Provided that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than five years and the \r\nwhole or any part of his \r\nmoveable and immoveable \r\nassets and property shall \r\nalso be liable to forfeiture \r\nin accordance with section \r\n187 of the Customs Act, \r\n1969: \r\n Provided further \r\nthat, in the case of such \r\ngoods as may be notified \r\nby the Federal Government \r\nin the official Gazette, the \r\nsentence of imprisonment \r\nshall not be less than five \r\nyears and the whole or any \r\npart of his property shall \r\nalso be liable to forfeiture.  \r\n \r\n9[(ii) If the smuggled goods are \r\nnarcotics drugs,  \r\npsychotropic substances \r\nor controlled substances,- \r\n(a) if the quantity of the \r\nsuch goods shall be liable \r\nto  confiscation and any \r\nperson concerned in the \r\noffence shall be liable to – \r\nimprisonment which may \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n124 \r\n \r\nnarcotic drug, \r\npsychotropic \r\nsubstance of \r\ncontrolled substance is \r\none hundred grams or \r\nless; \r\n(b) if the 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\n(c) if the quantity of the \r\nnarcotic drug, \r\npsychotropic \r\nsubstance or \r\ncontrolled substance \r\nexceeds the limit \r\nspecified in clause (b); \r\nextend to two years, or \r\nwith fine, or with both; \r\nimprisonment which may \r\nextend to seven years and \r\nshall also be liable to fine;        \r\ndeath or imprisonment for \r\nlife, or imprisonment for a \r\nterm which may extend to \r\nfourteen years and shall \r\nalso be liable to fine which \r\nmay be upto one million \r\nrupees; \r\n \r\nProvided that, if the \r\nquantity exceeds ten \r\nkilograms the punishment \r\nshall not be less than \r\nimprisonment for life. \r\n87,88[(iii\r\n) \r\nIf the smuggled or \r\nprohibited goods comprise \r\ncurrency, gold, silver, \r\nplatinum or precious \r\nstones in any form- \r\nsuch currency or goods \r\nshall be liable to \r\nconfiscation and any \r\nperson concerned in the \r\noffence shall be liable to- \r\nGeneral] \r\n (a) if the value of the \r\ncurrency or goods is upto \r\nUS $ 10,000 or equivalent \r\nin value (currency of other \r\ndenomination) etc; \r\na penalty not exceeding the \r\nvalue of the goods; and \r\nupon conviction by a \r\nSpecial Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding two years; \r\n \r\n (b) if the value of the \r\ncurrency or goods is from \r\nUS $ 10,001 to US $ \r\n20,000 (both inclusive) or \r\nequivalent in value \r\n(currency of other \r\ndenomination) etc; \r\na penalty not exceeding \r\ntwo times the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding three years: \r\n Provided that the \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n125 \r\n \r\nsentence of the \r\nimprisonment shall not be \r\nless than two years. \r\n (c) if the value of the \r\ncurrency or goods is from \r\nUS $ 20,001 to US $ \r\n50,000 (both inclusive) or \r\nequivalent in value \r\n(currency of other \r\ndenomination) etc; \r\na penalty not exceeding \r\nthree times the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding five years: \r\n Provided that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than two and half \r\nyears. \r\n \r\n (d) if the value of the \r\ncurrency or goods is from \r\nUS $ 50,001 to US $ \r\n100,000 (both inclusive) \r\nor equivalent in value \r\n(currency of other \r\ndenomination) etc; \r\na penalty not exceeding \r\nfour times the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding ten years: \r\n Provided that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than three years. \r\n \r\n (e) if the value of the \r\ncurrency or goods exceeds  \r\nUS $ 100,000 or \r\nequivalent in value \r\n(currency of other \r\ndenomination) etc; \r\n \r\na penalty not exceeding \r\nfive times the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding fourteen \r\nyears: \r\n Provided that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than five years and the \r\nwhole or any part of his \r\nmoveable and immoveable \r\nassets and property shall \r\nalso be liable to forfeiture \r\nin accordance with section \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n126 \r\n \r\n187 of the Customs Act, \r\n1969. \r\n88(iv) [Omitted]   \r\n93[(v) If the smuggled goods are \r\nidentified and categorized \r\nas nuclear material:  \r\n Provided that if \r\nany offence specified \r\nwithin this section \r\nconcerns breach of \r\nnational security, the same \r\nshall be dealt with under \r\nthe National Command \r\nAuthority Act, 2010, (V of \r\n2010), if- \r\nsuch goods shall be liable \r\nto confiscation and any \r\nperson concerned in the \r\noffence shall be liable to- \r\n \r\n \r\n (a) the quantity and form \r\nof nuclear material is \r\nthat as defined in the \r\nRegulations on \r\nPhysical Protection of \r\nNuclear Material and \r\nNuclear Installations – \r\n(PAK/925) or any \r\namendment therein as \r\ndetermined by PNRA, \r\nin case of- \r\n(i) unirradiated Plutonium \r\nincluding all \r\nplutonium except that \r\nwith isotopic \r\ncomposition exceeding \r\neighty percent of \r\nPlotunium-238, is less \r\nthan fifteen grams, or;  \r\n(ii) unirradiated Uranium \r\nenriched to twenty \r\npercent or more of U -\r\n235, is less than fifteen \r\nimprisonment which may \r\nextend to seven years, or \r\nwith fine which may be up \r\nto one million rupees, or \r\nwith both. \r\n \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n127 \r\n \r\ngrams, or; \r\n(iii)unirradiated uranium \r\nenriched to ten percent \r\nU-235 but less than \r\ntwenty percent of U -\r\n235, is less than 1kg, \r\nor;  \r\n(iv) unirradiated uranium \r\nenriched above \r\nnatural, but less than \r\nten percent U -235 is \r\nless than ten kgs, or; \r\n(v) unirradiated U -233, is \r\nless than fifteen grams. \r\n (b) the quantity and form \r\nof nuclear material is \r\nthat as defined in the \r\nRegulations on \r\nPhysical Protection of \r\nNuclear Material and \r\nNuclear Installations – \r\n(PAK/925) or any \r\namendment therein, \r\nand determined by \r\nPNRA, in case of; \r\n(i) unirradiated Plutonium \r\nincluding all \r\nplutonium except that \r\nwith isotopic \r\ncomposition exceeding \r\neighty percent of \r\nPlotunium-238, is \r\nfifteen grams but does \r\nnot exceed 500 grams, \r\nor;  \r\n(ii) unirradiated Uranium \r\nenriched to twenty \r\npercent or more of U -\r\nimprisonment which may \r\nextend to ten years and \r\nshall also be liable to fine \r\nwhich may be up to five \r\nmillion rupees. \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n128 \r\n \r\n235, is fifteen grams \r\nor more but does not \r\nexceed one kilogram, \r\nor; \r\n(iii) unirradiated uranium \r\nenriched to ten percent \r\nU-235 but less than \r\ntwenty percent of U -\r\n235, is 1kg or more \r\nbut does not exceed \r\nten kgs, or; \r\n(iv) unirradiated uranium \r\nenriched above \r\nnatural, but less than \r\nten percent U -235, is \r\nmore than ten kgs, or; \r\n(v) unirradiated U -233, is \r\nfifteen grams or more \r\nbut does not exceed \r\nfive hundred grams; \r\n (c) the quantity and form \r\nof nuclear material is \r\nthat as defined in the \r\nRegulations on \r\nPhysical Protection of \r\nNuclear Material and \r\nNuclear Installations – \r\n(PAK/925) or any \r\namendment therein as \r\ndetermined by PNRA, \r\nin case of- \r\n(i) unirradiated plutonium \r\nincluding all \r\nplutonium except that \r\nwith isotopic \r\ncomposition exceeding \r\neighty percent of \r\nplotunium-238, is \r\nimprisonment for life, or \r\nimprisonment for a term \r\nwhich may extend to \r\nfourteen years and shall \r\nalso be liable to fine which \r\nmay extend to ten million \r\nrupees.  \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n129 \r\n \r\nmore than five \r\nhundred grams but \r\ndoes not exceed two \r\nKgs, or;   \r\n(ii) unirradiated Uranium \r\nenriched to twenty \r\npercent or more of U -\r\n235, is more than one \r\nKg but does not \r\nexceed five kilograms, \r\nor; \r\n(iii) unirradiated uranium \r\nenriched to ten percent \r\nU-235 but less than \r\ntwenty percent of U -\r\n235, is more than ten \r\nkgs, or; \r\n(iv) unirradiated U -233, is \r\nmore than five \r\nhundred grams but \r\ndoes not exceed two \r\nKgs;  \r\n (d) the quantity and form \r\nof nuclear material is \r\nthat as defined in the \r\nRegulations on \r\nPhysical Protection of \r\nNuclear Material and \r\nNuclear Installations – \r\n(PAK/925) or any \r\namendment therein as \r\ndetermined by PNRA, \r\nin case of- \r\n(i) unirradiated plutonium \r\nincluding all \r\nplutonium except that \r\nwith isotopic \r\ncomposition exceeding \r\nimprisonment for life, or \r\nimprisonment for a term \r\nwhich shall not be less than \r\nfourteen years and shall \r\nalso be liable to fine which \r\nmay be up to five million \r\nrupees  \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n130 \r\n \r\n80% of Plotunium -\r\n238, is more than two \r\nKgs, or;  \r\n(ii) unirradiated Uranium \r\nenriched to twenty \r\npercent or more of U -\r\n235, is more than five \r\nkilograms, or; \r\n(iii) unirradiated U -233, is \r\nmore than two Kgs; \r\nand \r\n(vi) If the smuggled goods are \r\nidentified and categorized \r\nas radioactive material \r\nand radioactive sources:  \r\n Provided that if \r\nany offence specified \r\nwithin this section \r\nconcerns breach of \r\nnational security, the same \r\nshall be dealt with under \r\nthe National Command \r\nAuthority Act, 2010, if- \r\nsuch goods shall be liable \r\nto confiscation and any \r\nperson concerned in the \r\noffence shall be liable to; \r\n \r\n \r\n \r\n (a) the activity (A) to \r\ndangerous value (D) \r\nratio of radioactive \r\nmaterials or \r\nradioactive sources, as \r\ndefined in the \r\nRegulations on \r\nSecurity of \r\nRadioactive Sources - \r\n(PAK/926) or any \r\namendment therein as \r\ndetermined by the \r\nPNRA, does not \r\nexceed one (1) in \r\nnumeric number; \r\nimprisonment which may \r\nextend to two years, or \r\nwith fine, or with both \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n131 \r\n \r\n (b) the activity (A) to \r\ndangerous value (D) \r\nratio of radioactive \r\nmaterials or \r\nradioactive sources, as \r\ndefined in the \r\nRegulations on \r\nSecurity of \r\nRadioactive Sources - \r\n(PAK/926) or any \r\namendment therein as \r\ndetermined by the \r\nPNRA, is more than \r\none but does not \r\nexceed ten in numeric \r\nnumber; \r\nimprisonment which may \r\nextend to seven years, or \r\nwith fine, or with both \r\n \r\n (c) the activity (A) to \r\ndangerous value (D) \r\nratio of radioactive \r\nmaterials or \r\nradioactive sources, as \r\ndefined in the \r\nRegulations on \r\nSecurity of \r\nRadioactive Sources - \r\n(PAK/926) or any \r\namendment therein as \r\ndetermined by the \r\nPNRA, is more than \r\nten (10) but does not \r\nexceed thousand in \r\nnumeric number; and \r\nimprisonment which may \r\nextend to fourteen years \r\nand shall be liable to fine \r\nupto five million; \r\n \r\n (d) the activity (A) to \r\ndangerous value  (D) \r\nratio of radioactive \r\nmaterials or \r\nradioactive sources, as \r\ndefined in the \r\nRegulations on \r\nSecurity of \r\nRadioactive Sources - \r\nimprisonment for life, or \r\nimprisonment for a term \r\nwhich shall not be less than \r\nfourteen years and shall \r\nalso be liable to fine which \r\nmay be up to five million \r\nrupees;] \r\n \r\nTHE CUSTOMS ACT,1969 \r\n \r\n132 \r\n \r\n(PAK/926) or any \r\namendment therein as \r\ndetermined by the \r\nPNRA, exceeds the \r\nlimit specified under \r\nclause (c). \r\n9.   (i) If any goods, not being \r\ngoods   referred to in \r\nclause 8, are imported into \r\nor exported from Pakistan \r\nevading payment of \r\nleviable customs-duties or \r\nin violation of any \r\nprohibition or restriction \r\non the importation or \r\nexportation of such goods \r\nimposed by  or under this \r\nAct or any other law; or \r\nSuch goods shall be liable \r\nto confiscation; and any \r\nperson concerned in the \r\noffence shall also be liable \r\nto a penalty not exceeding \r\ntwo times 92,93[omitted] the \r\nvalue of the goods. \r\n15 & 16 \r\n  (ii) If any attempt be made \r\nso to import or export any \r\nsuch goods; or \r\n  \r\n  (iii) If any such goods be \r\nfound in any package \r\nproduced before any \r\nofficer of customs as \r\ncontaining no such goods; \r\nor \r\n  \r\n (iv) If any such goods be \r\nfound either before or \r\nafter landing or shipment \r\nto have been concealed in \r\nany manner on board any \r\nconveyance within the \r\nlimits of any seaport, \r\nairport, railway station or \r\nother place where \r\nconveyances are \r\nordinarily loaded or \r\nunloaded; or \r\n  \r\nTHE CUSTOMS ACT,1969 \r\n \r\n133 \r\n \r\n(v) If any such goods, the \r\nexportation of which is \r\nprohibited or restricted as \r\naforesaid be brought \r\nwithin a customs area or \r\nto a wharf, with the \r\nintention of loading them \r\non a conveyance for \r\nexportation in violation of \r\nsuch prohibition or \r\nrestriction, \r\n  \r\n10. If, upon an application to \r\npass any goods through \r\nthe custom -house, any \r\nperson not being the \r\nowner of such goods, and \r\nnot having proper and \r\nsufficient authority from \r\nthe owner, subscribes or \r\nattests any document \r\nrelating to any goods on \r\nbehalf of such owner, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n1[twenty-five thousand] \r\nrupees. \r\nGeneral \r\n10[10  \r\n(A) \r\n      \r\nIf any condition, \r\nlimitation or restriction \r\nimposed by Federal \r\nGovernment or by the \r\nBoard for grant of partial \r\nor total exemption from \r\ncustoms duties is violated \r\nin respect of the goods on \r\nwhich exemption has been \r\ngranted, \r\nsuch goods shall be liable \r\nto confiscation and the \r\nperson to whom the \r\nexemption was granted \r\nshall be liable to a penalty \r\nnot exceeding ten times the \r\nvalue of goods; and upon \r\nconviction by a Special \r\nJudge he shall further be \r\nliable to imprisonment 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. If any goods which have \r\nbeen allowed temporary \r\nadmission under section \r\n21 without payment of \r\nduty subject to the \r\ncondition of subsequent \r\nexport be not exported, or \r\nany goods duty on which \r\nhas not been paid or \r\nhaving been paid has been \r\nrefunded be sold or \r\ntransferred or otherwise \r\ndisposed of in \r\ncontravention of the rules \r\nor a special order made \r\nunder that section, \r\nany person who sells, \r\ntransfers or otherwise \r\ndisposes of such goods or \r\naids or abets the sale, \r\ntransfer or disposal of such \r\ngoods, and any person in \r\nwhose possession such \r\ngoods are found shall be \r\nliable to a penalty not \r\nexceeding five times the \r\nduty chargeable on such \r\ngoods; and such goods \r\nshall also be liable to \r\nconfiscation.  \r\n21 \r\n11[12 If a person contravenes  \r\nthe provisions of section \r\n26 and does not furnish \r\nany information as \r\nrequired by the rules,  \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\none million rupees and  on \r\nconviction by a Special \r\nJudge shall be liable to  \r\nimprisonment for a term \r\nnot exceeding one year or \r\nwith both. \r\n26(1) and \r\n26(4) \r\n12[12A If any person contravenes \r\nthe provisions of section \r\n26A 84[and 155M] does \r\nnot furnish any \r\ninformation as required by \r\nthe rules,   \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\none million rupees and  on \r\nconviction by a Special \r\nJudge shall be liable to  \r\nimprisonment for a term \r\nnot exceeding one year or \r\nwith both.  \r\n26A 84[and \r\n155M] \r\n   12B \r\nIf any person contravenes \r\nthe provisions of section \r\n26B and does not furnish \r\nany record, documents or \r\ninformation as required by \r\nthe rules,  \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\none million rupees and  on \r\nconviction by a Special \r\nJudge shall be liable to  \r\nimprisonment for a term \r\nnot exceeding one year or \r\nwith both. \r\n26B] \r\n13. 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) or sub -\r\nsection (2) of section \r\n32; \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\none hundred thousand \r\nrupees or three times the \r\nvalue of the goods in \r\nrespect of which such \r\noffence is committed, \r\nwhichever be greater; and \r\nsuch goods shall also be \r\nliable to confiscation; and \r\nupon conviction by a \r\nSpecial Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding three years, \r\nor to fine, or to both; \r\n32 \r\n \r\n(ii) sub-section (3) or sub -\r\nsection (3A) of \r\nsection 32, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\nfifty thousand rupees or \r\ntwo times the value of the \r\ngoods in respect of which \r\nsuch offence is committed, \r\nwhichever be greater. \r\n32] \r\n14[14A. \r\n \r\nIf any person commits an \r\noffence \r\nUnder section 32A.   \r\n  \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\nthree times the value of the \r\ngoods in respect of which \r\nsuch offence is committed \r\nand such goods shall also \r\nbe liable to confiscation \r\nand upon conviction by a \r\nSpecial Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nwhich may extend 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; and such goods \r\nshall also be liable to \r\nconfiscation; and upon \r\nconviction by a special \r\njudge he shall further be \r\nliable to imprisonment for \r\na term not exceeding five \r\nyears and to a fine which \r\nmay extend upto one \r\nmillion rupees. \r\n15. If any goods in respect of \r\nwhich drawback has been \r\npaid or any warehoused \r\ngoods cleared for \r\nexportation are not duly \r\nexported or after being \r\nexported are unloaded or \r\nrelanded at any other \r\nplace in Pakistan \r\notherwise than in \r\naccordance with the \r\nprovisions of this Act and \r\nthe rules. \r\nany person who fails to \r\nexport such goods or who \r\nunloads or relands the \r\ngoods or any person who \r\naids or abets the evasion of \r\nexport of such unloading or \r\nrelanding shall be liable to \r\na penalty not exceeding \r\nthree times the value of \r\nsuch goods or 1[twenty five \r\nthousand rupees,] \r\nwhichever be higher; and \r\nthe goods which are not so \r\nexported or which are so \r\nunloaded or relanded \r\ntogether with  the \r\nconveyance from which \r\nthey are unloaded or \r\nrelanded shall also be \r\nliable to confiscation. \r\n35 & 105 \r\n16. If any provisions or stores \r\non which drawback has \r\nbeen paid or on which \r\nduty has not been paid for \r\nreason of their being \r\nprovisions or stores \r\nsuch provisions or stores \r\nshall be liable to \r\nconfiscation. \r\n24 & 35 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n137 \r\n \r\nmeant, to be exported for \r\nuse on board are not \r\nloaded on board or after \r\nbeing loaded are \r\nsubsequently unloaded \r\nwithout the  permission of \r\nthe appropriate officer. \r\n \r\n17. \r\nIf any person fraudulently \r\nclaims drawback on any \r\ngoods on which drawback \r\nis disallowed under \r\nsection 39 or includes any \r\nsuch goods in his claim \r\nfor drawback, \r\n16[such person shall be \r\nliable to penalty not \r\nexceeding twenty -five \r\nthousand rupees, and such \r\ngoods shall also be liable to \r\nconfiscation]. \r\n \r\n39 \r\n18. If, in any river or port \r\nwherein a place has been \r\nfixed under section 43 by \r\nthe Board, any vessel \r\narriving passes beyond \r\nsuch place, before \r\ndelivery of a manifest to \r\nthe pilot, officer of \r\ncustoms, or other person \r\nduly authorized to receive \r\nthe same, \r\nthe master of such vessels \r\n17[and master of the pilot] \r\nshall be liable to a penalty \r\nnot exceeding 1[twenty-\r\nfive thousand rupees]. \r\n43 \r\n19. If the master of any vessel \r\narriving, which remains \r\noutside or below any place \r\nfixed, under section 43, \r\nwilfully omits, for twenty-\r\nfour hours after anchoring, \r\nto deliver a manifest as \r\nrequired by this Act, \r\nsuch master shall be liable \r\nto penalty not exceeding \r\n1[twenty five thousand \r\nrupees]. \r\n43 \r\n20. If, after any vessel has \r\nentered any customs -port \r\nin which a place has not \r\nbeen fixed under section \r\n43, the master of such \r\nvessel willfully omits, for \r\nsuch master shall be liable \r\nto a penalty not exceeding \r\n1[twenty five thousand \r\nrupees]. \r\n43 \r\nTHE CUSTOMS ACT,1969 \r\n \r\n138 \r\n \r\ntwenty-four hours after \r\nanchoring, to deliver a \r\nmanifest as required by \r\nthis Act, \r\n21. If, after any conveyance \r\nother than a vessel has \r\nentered any land customs -\r\nstation or customs -airport, \r\nthe person -in-charge of \r\nsuch conveyance willfully \r\nomits, for twenty -four \r\nhours after arrival, to \r\ndeliver a manifest as \r\nrequired by this Act, \r\nsuch person shall be liable \r\nto a penalty  not exceeding \r\n1[twenty five thousand \r\nrupees]. \r\n44 \r\n22. If any person required by \r\nthis Act to receive an \r\nimport manifest from the \r\nperson-in-charge of a \r\nconveyance refuses to do \r\nso, or fails to countersign \r\nthe same or to enter \r\nthereon the particulars \r\nreferred to in section 46, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n2[ten thousand]rupees. \r\n43 & 46 \r\n23. (i) If, any import or export \r\nmanifest delivered under \r\nany provision of this Act \r\nis not signed by the person \r\ndelivering the same or is \r\nnot in the form prescribed \r\nunder this Act or does not \r\ncontain the particulars of \r\nthe conveyance, goods \r\nand journey required to be \r\nstated in such manifest by \r\nor under this Act, or  \r\nthe person delivering such \r\nmanifest shall be liable to a \r\npenalty not exceeding \r\n1[twenty-five thousand \r\nrupees]. \r\n45 & 53 \r\n (ii) If any manifest so \r\ndelivered does not contain \r\na specification true to the \r\nbest of such person’s \r\n  \r\nTHE CUSTOMS ACT,1969 \r\n \r\n139 \r\n \r\nknowledge of all goods \r\nimported or to be exported \r\nin such conveyance, \r\n24(i) \r\n \r\n(ii) \r\nIf any goods entered in the \r\nimport manifest of a \r\nconveyance are not found \r\nin that conveyance; or  \r\nIf the quantity found in \r\nthe conveyance \r\n18[,container or any other \r\npackage] is short, and the \r\nshortage is not accounted \r\nfor to the satisfaction of \r\nthe officer -in-charge of \r\nthe custom-house, \r\nthe person -in-charge of \r\nsuch conveyance shall be \r\nliable to a penalty not \r\nexceeding twice the \r\namount of duty chargeable \r\non the goods not found on \r\nthe conveyance or, if such \r\ngoods are not dutiable or \r\nthe duty thereon cannot be \r\nascertained, to a penalty \r\nnot exceeding 19[fifteen \r\nthousand rupees] for every \r\nmissing or deficient \r\npackage or separate article, \r\nand in the case of bulk \r\ngoods to a penalty not \r\nexceeding the value of the \r\ngoods, or 1[twenty-five \r\nthousand rupees], \r\nwhichever be higher. \r\n45,53 & 55 \r\n25. If any bulk is broken on a \r\nvessel in contravention of \r\nsection 47 or without a \r\nspecial pass granted under \r\nsection 49, \r\nthe master of such vessel \r\nshall be liable to a penalty \r\nnot exceeding 1[twenty-\r\nfive thousand] rupees. \r\n47 & 49 \r\n26.  (i) If any bill of lading or \r\ncopy required under \r\nsection 48, is false and the \r\nperson-in-charge of the \r\nconveyance is unable to \r\nsatisfy the appropriate \r\nofficer that he was not \r\naware of the fact; or if any \r\nsuch bill or copy has been \r\naltered 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 not \r\nbeen made previously to \r\nthe departure of the \r\nconveyance from the \r\nplace where the goods \r\nreferred to in such bill of \r\nlading were shipped or \r\nloaded; or, \r\n  \r\n (iii) If any part of the cargo or \r\ngoods has been stayed, \r\ndestroyed or thrown over \r\nboard, or if any package \r\nhas been opened and any \r\npart of the cargo or goods \r\nbe not accounted for to the \r\nsatisfaction of the \r\nappropriate officer, \r\n  \r\n27. If the person -in-charge of \r\na conveyance attempts to \r\ndepart from the  customs -\r\nstation without a port -\r\nclearance or written \r\npermission of the \r\nappropriate officer, \r\ngranted under section 51 \r\nor section 52, as the case \r\nmay be, \r\nsuch person shall be liable \r\nto a penalty not exceeding   \r\n1[twenty-five thousand \r\nrupees]. \r\n51 & 52 \r\n28. If any conveyance \r\nactually departs from a \r\ncustoms-station without \r\nobtaining 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 port -\r\nclearance, \r\nsuch pilot shall be liable to \r\na penalty not exceeding \r\n1[twenty- five thousand \r\nrupees]. \r\n30. 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\nallowed to enter until such \r\npenalty is paid. \r\n61 \r\n31. If the master of a vessel or \r\nthe person -in-charge of a \r\nconveyance other than a \r\nvessel or an aircraft \r\nrefuses to provide such \r\nofficer with suitable \r\naccommodation and \r\nadequate quantity of fresh \r\nwater, \r\nsuch master or person \r\nshall, in each such case, be \r\nliable to a penalty not \r\nexceeding 2[ten thousand \r\nrupees]. \r\n61 \r\n32. (i)  If the person -in-charge of \r\nany conveyance refuses to \r\nallow such conveyance or \r\nany box, place or close \r\nreceptacle therein to be \r\nsearched when so required \r\nby 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  \r\n(iii) If any such goods are \r\nsecretly conveyed away; \r\nor \r\n  \r\n(iv) If any such hatchway or \r\nentrance to the hold of  a \r\nconveyance after having \r\nbeen fastened down by an \r\nofficer of customs is \r\nopened without his \r\npermission, \r\n  \r\n33. If the person -in-charge of \r\na conveyance laid up by \r\nthe withdrawal of the \r\nofficer of customs shall, \r\nbefore application is made \r\nby him 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 person -in-charge \r\nand, if not protected by a \r\npass or written order, shall \r\nbe liable to confiscation. \r\n64. \r\n34. If the person -in-charge of \r\na conveyance, in any case \r\nother than that provided \r\nfor in clause 33 of this \r\nTable, causes or suffers \r\nany goods to be \r\ndischarged, put on board \r\nsuch person shall be liable \r\nto a penalty 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 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\nauthority the goods are \r\nbeing landed or shipped, \r\nand the person-in-charge of \r\nthe boat, shall each be \r\nliable to a penalty not \r\nexceeding twice the \r\namount of duty leviable on \r\nthe goods, or, if such goods \r\nbe non -dutiable to a \r\npenalty not exceeding \r\n20[two thousand] rupees; \r\nand such goods shall also \r\nbe liable to confiscation. \r\n68 \r\n(ii) If any goods are found on \r\nboard any boat in excess \r\nof such boat-note, whether \r\nsuch goods are intended to \r\nbe landed, from, or to be \r\nshipped 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 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 other place duly \r\nappointed for the purpose; \r\nor \r\nthe person by whose \r\nauthority the goods are \r\nshipped, loaded, landed, \r\nwater-borne or \r\ntransshipped and the \r\nperson-in-charge of the \r\nconveyance employed in \r\nconveying them shall each \r\nbe liable to a penalty not \r\nexceeding five times the \r\nvalue of the goods; and \r\nsuch goods shall also be \r\nliable to confiscation.   \r\n66,69 & 70 \r\n(ii) if any goods water -borne \r\nfor the purpose of being \r\nlanded or shipped or \r\nloaded are not landed, \r\nshipped or loaded without \r\nunnecessary delay; or \r\n  \r\n   (iii) if the boat containing such \r\ngoods be found out of the \r\nproper track between the \r\nvessel and the wharf or \r\nother proper place of \r\nlanding or shipping or \r\nloading and such \r\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. If, after the issue of a \r\nnotification under section \r\n71 with 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 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 \r\nsuch person, master, agent \r\nor owner shall be liable to \r\npenalty not exceeding two \r\nhundred thousand rupees \r\nand on conviction by a \r\nSpecial Judge, he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nwhich may extend to three \r\nyears on with fine, or with \r\nboth. \r\n72A] \r\n40. If any person -in-charge of \r\nany conveyance unloads \r\nor suffers to be unloaded \r\nany goods not duly \r\nentered in the manifest of \r\nsuch conveyance, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n1[twenty-five thousand]  \r\nrupees. \r\n45 & 75 \r\n41. If any goods are found \r\nconcealed in any place, box \r\nor close receptacle in any \r\nconveyance and are not duly \r\naccounted for to the \r\nsatisfaction of the officer -in-\r\ncharge of the custom- house, \r\nsuch goods shall be liable to \r\nconfiscation. \r\nGeneral \r\n42. 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\nfraudulently concealed in, or \r\nattempted to remove from \r\nthe bonded area of any Port. \r\nAirport and Dry port, or \r\nabstracted from any package \r\nor transferred from one \r\npackage to another, or \r\notherwise, for the purpose of \r\nillegal removal or \r\nconcealment, with the \r\nintention of defrauding the \r\nrevenue, \r\nif the goods cannot be \r\nrecovered, the owner 68[or \r\nany other person having \r\ncustody of the aforesaid \r\ngoods]shall be liable, in \r\naddition to full duty, to a \r\npenalty not exceeding five \r\ntimes the amount of such \r\nduty, or if such goods are not \r\ndutiable or duty thereon \r\ncannot be ascertained, to a \r\npenalty not exceeding 23[one \r\nhundred] thousand rupees, for \r\nevery missing or deficient \r\npackage or separate article, \r\nand in the case of bulk goods \r\nto a penalty not exceeding \r\n23[one hundred] thousand \r\nrupees or three times of the \r\nvalue of the goods, whichever \r\nbe higher.  \r\nAnd the owner or any person \r\nguilty of such removal, \r\nconcealment, abstraction or \r\ntransferment and every \r\nperson aiding or abetting him \r\nshall 24[including the \r\ncustodian], upon conviction \r\nby a special judge, be liable \r\nto imprisonment for a term \r\nnot exceeding five years. ] \r\n25[79, 26[***]  80 \r\n26[***] \r\n44. If, in relation to any goods \r\nin respect of which a \r\ndeclaration is required on  \r\n36/36A[a goods declaration], \r\nas the case may be, it be \r\nfound that the goods have \r\napparently been packed so \r\nas to deceive the officer of \r\ncustoms, \r\nthe owner of the goods and \r\nevery person who aids or \r\nabets such packing shall be \r\nliable to a penalty not \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\nmixed within the goods so \r\ndeclared, \r\nthe owner of such goods \r\nand every person who aids \r\nor abets such concealment \r\nor mixing of goods shall be \r\nliable to a penalty not \r\nexceeding 1[twenty five \r\nthousand] rupees 28[or five \r\ntimes the duty and taxes \r\ninvolved whichever is \r\nhigher]; and both the goods \r\nso declared and the goods \r\nnot so declared shall be \r\nliable to confiscation. \r\n31&73[79 and 131] \r\n46. If, when goods are passed \r\nby bale or by package, any \r\nomission or mis -\r\ndescription thereof \r\ntending to injure  the \r\nrevenue be discovered, \r\nthe person guilty of such \r\nomission or mis -\r\ndescription shall be liable \r\nto a penalty not exceeding \r\nten times the amount of \r\nduty which might have \r\nbeen lost to Government \r\nby such omission or mis -\r\ndescription, unless it be \r\nproved to the satisfaction \r\nof the officer -in-charge of \r\nthe custom -house that the \r\nvariance was accidental. \r\n79 & 88 \r\n47. If, without entry duly \r\nmade, any goods are taken \r\nor passed out of any \r\ncustoms-station, \r\nthe person so taking or \r\npassing such goods \r\n32[along with the custodian \r\nof the goods]  shall, in \r\nevery such case, be liable \r\nto a penalty not exceeding \r\nfive 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\npassenger’s baggage, \r\nthe passenger shall be \r\nliable to a penalty not \r\nexceeding five times the \r\nvalue of the goods; and \r\nsuch goods shall also be \r\nliable to confiscation. \r\nGeneral \r\n49. If any goods entered to be \r\nwarehoused are carried \r\ninto the warehouse unless \r\nwith the authority, or \r\nunder the care, of the \r\nappropriate officer, and in \r\nsuch manner, by such \r\npersons, within such time, \r\nand by such roads or \r\nways, as such officer \r\ndirects, \r\nany person so carrying \r\nthem shall be liable to a \r\npenalty not exceeding \r\n1[twenty five thousand \r\nrupees]; and such goods \r\nshall also be liable to \r\nconfiscation. \r\n87 \r\n50. If any goods entered to be \r\nwarehoused are not duly \r\nwarehoused in pursuance \r\nof such entry, or are \r\nwithheld, or removed \r\nfrom any proper place of \r\nexamination before they \r\nhave been examined and \r\ncertified by the \r\nappropriate officer, \r\nsuch goods shall be \r\ndeemed not to have been \r\nduly warehoused, and shall \r\nbe liable to confiscation  \r\n[and any person guilty of \r\nsuch offence, aiding or \r\nabetting shall be liable to a \r\npenalty not exceeding five \r\nhundred thousand rupees] . \r\n88 \r\n51. If any warehoused goods \r\nbe not warehoused in \r\naccordance with the \r\nprovisions of Chapter XI, \r\nsuch goods shall be liable \r\nto confiscation \r\nChapter 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\nfurther be liable to have his \r\nlicense forthwith cancelled. \r\n53. If the 37[licensee] of any \r\npublic warehouse, or the \r\nlicensee of any private \r\nwarehouse, neglects to \r\nshow the goods \r\nwarehoused therein, so \r\nthat easy access may be \r\nhad to every package and \r\nparcel thereof, \r\nsuch 38[***] licensee shall, \r\nfor every such neglect, be \r\nliable to a penalty not \r\nexceeding 39[one thousand \r\nrupees]. \r\nChapter XI \r\n54. If the owner of any \r\nwarehoused goods, or any \r\nperson in the employment \r\nof such owner, \r\nclandestinely opens any \r\nwarehouse, or, except in \r\nthe presence of the \r\nappropriate officer, gains \r\naccess to his goods, \r\nsuch owner or person shall \r\nin every such case, 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 been delivered \r\nas 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. If any goods, lodged 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\ndeficient. \r\n116 \r\n58. If the 37[licensee] of any \r\npublic warehouse, or the \r\nlicensee of any private \r\nwarehouse, fails, on the \r\nrequisition of any officer \r\nof customs, to produce \r\nany goods which have \r\nbeen deposited in such \r\nwarehouse, and which \r\nhave not been duly cleared \r\nand delivered therefrom, \r\nand is unable to account \r\nfor such failure to the \r\nsatisfaction of the \r\nappropriate officer,  \r\nsuch 38[***] licensee shall \r\nfor every such failure, be \r\nliable to pay the duties due \r\non such goods, and also a \r\npenalty not exceeding \r\n39[one thousand rupees] in \r\nrespect of every package or \r\nparcel so missing or \r\ndeficient. \r\n116 \r\n59. If any goods, after being \r\nduly warehoused, are \r\nfraudulently concealed in, \r\nor removed from the \r\nwarehouse, or abstracted \r\nfrom any package, or \r\ntransferred from one \r\npackage to another, or \r\notherwise, for the purpose \r\nof illegal removal or \r\nany person guilty of such \r\nremoval, concealment, \r\nabstraction or transferment \r\nand every person aiding or \r\nabetting him shall be liable \r\nto a penalty not exceeding \r\n1[twenty five thousand \r\nrupees]    40[; and upon \r\nconviction by a Special \r\nJudge, he shall further be \r\nChapter XI \r\nTHE CUSTOMS ACT,1969 \r\n \r\n151 \r\n \r\nconcealment, liable to imprisonment for \r\na term not exceeding five \r\nyears, or to fine, or to \r\nboth]. \r\n60. If any goods lodged in a \r\nprivate warehouse are \r\nfound to exceed the \r\nregistered quantity, \r\nsuch excess, unless \r\naccounted for to the \r\nsatisfaction of the officer -\r\nin-charge of the custom -\r\nhouse, shall be charged \r\nwith five times the duty \r\nleviable thereon. \r\nChapter XI \r\n61. If any goods be removed \r\nfrom the warehouse in \r\nwhich they were \r\noriginally deposited, \r\nexcept in the presence, or \r\nwith the sanction, of the \r\nappropriate officer or \r\nunder the proper authority \r\nfor their delivery, \r\nany person so removing \r\nthem shall be liable to a \r\npenalty not exceeding \r\n1[41[one hundred thousand \r\nrupees]; and such goods \r\nshall also be liable to \r\nconfiscation. \r\nChapter XI \r\n62. If any person illegally \r\ntakes any goods out of any \r\nwarehouse without \r\npayment of duty [or \r\nreplaces with other \r\ngoods], or aids, assists or \r\nis otherwise concerned \r\ntherein, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\n42[five hundred thousand] \r\nrupees 40[;and upon \r\nconviction by a Special \r\nJudge, he shall be further \r\nliable to imprisonment for \r\na term not exceeding five \r\nyears or to fine or to both.] \r\nChapter XI \r\n84[63(i). \r\n \r\nIf any goods which are \r\nloaded for transshipment, \r\nare pilfered, replaced en-\r\nroute or failed to reach the \r\nport of destination, or any \r\nperson transships goods \r\nnot allowed to be \r\ntransshipped:  \r\n \r\n \r\nsuch goods and the \r\nconveyance illegally \r\ncarrying these goods shall \r\nbe liable to confiscation  \r\nand any person 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\ntransshipment other than \r\nmentioned in clause (i),  \r\n \r\nsuch person including the \r\ncustodian and the inland \r\ncarrier shall be liable to \r\npenalty not exceeding five \r\nhundred 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\ncarrier shall be liable to a \r\npenalty up to twice the \r\nvalue of the goods and \r\nupon conviction by a \r\nSpecial Judge be further \r\nliable to imprisonment for \r\na term not exceeding five \r\nyears, and the goods in \r\nrespect of which such \r\noffence has been \r\ncommitted shall also be \r\nliable to confiscation.] \r\n94[127,128, 129& \r\n129A] \r\n65. If any goods be taken on \r\nboard any conveyance at \r\nany customs -station in \r\ncontravention of section \r\n130, \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\n130 \r\n66. If any goods not specified \r\nin a duly -passed 27/27A[ \r\ngoods declaration] or not \r\npermitted to be exported \r\nare taken on board any \r\nconveyance, contrary to \r\nthe provisions of \r\nthe person -in-charge of \r\nsuch conveyance 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 manifest of any \r\nconveyance or in any \r\n27/27A[goods declaration] \r\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. If any goods duly put on \r\nboard any conveyance be \r\nlanded, except under \r\nsections 135,136 or 137, \r\nat any place other than \r\nthat for which they have \r\nbeen cleared, \r\nthe person -in-charge of \r\nsuch conveyance shall, \r\nunless the landing be \r\naccounted for to the \r\nsatisfaction of the \r\nappropriate officer, be \r\nliable to a penalty not \r\nexceeding three times the \r\nvalue of the goods so \r\nlanded. \r\n135,136 &137 \r\n69. If any goods on account of \r\nwhich drawback has been \r\npaid be not found on \r\nboard any conveyance \r\nreferred to in section 136, \r\nthe person -in-charge of \r\nsuch conveyance shall, \r\nunless the fact be \r\naccounted for to the \r\nsatisfaction of the \r\nappropriate officer, be \r\nliable to a penalty not \r\nexceeding the value of \r\nsuch goods. \r\n136 \r\n70. If the 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 or \r\nany such article for \r\nexamination,  \r\ngoods, in respect of which \r\nno declaration or incorrect \r\ndeclaration has been made \r\nor in respect of which he \r\nrefuses or fails to answer \r\nany question, or which he \r\nfails to produce for \r\nexamination; and such \r\ngoods shall also be liable to \r\nconfiscation. \r\n87[70 If the owner of any \r\nbaggage fails to declare or \r\nmakes a false declaration \r\nwith respect to his \r\nbaggage 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 baggage or any \r\nsuch article for \r\nexamination, and if such \r\ngoods are: \r\n  \r\n (i) Other than currency \r\ngold, silver & platinum \r\nand precious stones in \r\nany form \r\nSuch owner shall be laible \r\nto penalty not exceeding \r\nthree times the value of the \r\ngoods; and such goods \r\nshall also be liable to \r\nconfiscation. \r\n139(1) \r\n (ii) Currency of all types. \r\n139(2) \r\n (a) If the amount of the \r\ncurrency over and \r\nabove the permissible \r\nlimit is upto US dollars \r\n10,000/- or equivalent \r\nin value (currency of \r\nother denomination) \r\netc. \r\nSuch currency shall be \r\nliable to confiscation and \r\nany person concerned in \r\nthe offence shall be liable \r\nto a penalty not exceeding \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 exceeding \r\ntwo times the value of the \r\nexcess amount of the \r\ncurrency; \r\n (c) if the amount of the \r\ncurrency over and \r\nabove the permissible \r\nlimit is US dollars \r\n20,001/- to 50,000/- or \r\nequivalent in value \r\n(currency of other \r\ndenomination) etc.  \r\nSuch currency shall be \r\nliable to confiscation and \r\nany person concerned in \r\nthe offence shall be liable \r\nto a penalty not exceeding \r\nthree times 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 two \r\nyears; \r\n \r\n (d) If the amount of the \r\ncurrency over and \r\nabove the permissible \r\nlimit is US dollars \r\n50,001/- to 100,000/ - \r\nor equivalent in value \r\n(currency of other \r\ndenomination) etc. \r\nSuch currency shall be \r\nliable to confiscation and \r\nany person concerned in \r\nthe offence shall be liable \r\nto a penalty not exceeding \r\nfour times 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 seven \r\nyears; \r\n \r\n (e) if the amount of the \r\ncurrency over and \r\nabove the permissible \r\nlimit is US dollars \r\n100,001/- to 200,000/ - \r\nor equivalent in value \r\n(currency of other \r\ndenomination) etc. \r\nSuch currency shall be \r\nliable to confiscation and \r\nany person concerned in \r\nthe offence shall be liable \r\nto a penalty not exceeding \r\nfive times 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\nequivalent in value of \r\n(currency of other \r\ndenomination) etc. \r\nSuch currency shall be \r\nliable to confiscation and \r\nany person concerned in \r\nthe offence shall be liable \r\nto a penalty not exceeding \r\nten times the value of the \r\ncurrency; and upon \r\nconviction by a Special \r\nJudge be liable to \r\nimprisonment for a term \r\nnot exceeding fourteen \r\nyears; \r\nProvided further that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than five years.  \r\n \r\n (iii) Gold , silver , \r\nplatinum and \r\nprecious stones in \r\nany form; \r\n 139(2) \r\n \r\n(a) If the quantity of \r\nsuch goods is up to \r\n15 tola gold or \r\nequivalent in value \r\n(silver or platinum) \r\netc. \r\nSuch 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 the \r\nvalue of the goods; \r\n \r\n \r\n(b) If the quantity of \r\nsuch goods is from \r\n16-30 tola gold or \r\nequivalent in value \r\n(silver or platinum) \r\netc. \r\nSuch currency shall be \r\nliable to confiscation and \r\nany person concerned in \r\nthe offence shall be liable \r\nto a penalty not exceeding \r\ntwo times the value of the \r\ncurrency; \r\n \r\n \r\n(c) if the quantity of \r\nsuch goods is from \r\n31-50 tola gold or \r\nequivalent in value \r\n(silver or platinum) \r\netc. \r\nSuch 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 value \r\n(silver or \r\nplatinum)etc. \r\nSuch good shall be liable to \r\nconfiscation 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\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding three years; \r\n \r\n \r\n(e) If the quantity of such \r\ngoods is from 101 -200 \r\ntola gold or equivalent \r\nin value (silver or \r\nplatinum)etc. \r\nSuch 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 four \r\ntimes the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding five years; \r\n \r\n \r\n(f) If the quantity of such \r\ngoods is from 201 -500 \r\ntola gold or equivalent \r\nin value (silver or \r\nplatinum) etc. \r\nSuch currency shall be \r\nliable to confiscation and \r\nany  person concerned in \r\nthe offence shall be liable \r\nto a penalty not exceeding \r\nfive times 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\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 concerned in the \r\noffence shall be liable to a \r\npenalty not exceeding ten \r\ntimes the value of the \r\ngoods; and upon conviction \r\nby a Special Judge he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding fourteen \r\nyears; \r\n \r\nProvided further that the \r\nsentence of the \r\nimprisonment shall not be \r\nless than five years.] \r\n \r\n71. If any consignor in \r\nrelation to coastal goods \r\nfails to make an entry \r\nthereof in the prescribed \r\nbill as required under \r\nsection 147, or while \r\npresenting such bill fails \r\nto make and subscribe to a \r\ndeclaration as to the truth \r\nof the contents of such \r\nbill, \r\nsuch consignor shall be \r\nliable to a penalty not \r\nexceeding 1[twenty-five \r\nthousand] rupees. \r\n147 \r\n72. If in the case of any \r\ncoasting vessel the \r\nprovisions of sections 148, \r\n149, 150,151, 152 and 153 \r\nare not compiled with, \r\nthe master of the vessel \r\nshall in each case be liable \r\nto a penalty not exceeding \r\n19[fifteen thousand] rupees. \r\n148 to 153 \r\n73(i) If  the master of any \r\ncoasting vessel fails \r\ncorrectly 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 as \r\nladen, and not noted as \r\ndelivered, be not on board, \r\n  \r\n74. If any person contravenes  \r\nthe provisions of section \r\n155 or aids in or abets \r\nsuch contravention, \r\n \r\nsuch person shall, except \r\nwhere any fine has been \r\nexpressly provided for the \r\nviolation of the prohibition \r\nor restriction in the law that \r\nimposes it, be liable to a \r\npenalty not exceeding 2[ten \r\nthousand]rupees; and the \r\ngoods in respect of which \r\nsuch contravention is \r\ncommitted shall also be \r\nliable to confiscation. \r\n155 \r\n75. If any rule which prevents \r\nor regulates the taking of \r\nany coastal goods out of \r\nPakistan is contravened, \r\nthe master of the vessel \r\ncarrying such goods shall \r\nbe liable to a penalty not \r\nexceeding 1[twenty-five \r\nthousand] rupees, and \r\nwhere such contravention \r\nresults in the loss of any \r\ncustoms-duty he shall \r\nfurther be liable to a \r\npenalty not exceeding three \r\ntimes such duty; and the \r\ngoods in respect of which \r\nsuch contravention is \r\ncommitted 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 liable to \r\nconfiscation.  \r\n(ii) If any goods which have \r\nbeen brought coast -wise \r\nare so unladen in any such \r\nport; or \r\n  \r\n(iii) If any goods are found on \r\nboard any coasting vessel \r\nwithout being entered in \r\nthe manifest or cargo \r\nbook, as the case may be, \r\nof such vessel, \r\n  \r\n77 50[(i) If any person counterfeits, \r\nfalsifies or fraudulently \r\nalters or destroys any \r\ndeclaration, statement or \r\ndocument in the \r\ntransaction of any \r\nbusiness relating to the \r\ncustoms or any seal, \r\nsignature, initials or other \r\nmark made or impressed \r\nby any officer of customs \r\nin the transaction of any \r\nbusiness relating to \r\ncustoms; or] \r\nsuch person shall, on \r\nconviction of any such \r\noffence before a 4[Special \r\nJudge] be liable to \r\nimprisonment for a term \r\nnot exceeding three years, \r\nor to fine, or to both. \r\nGeneral \r\n   (ii) being required under this \r\nAct to produce any \r\ndocument, refuses 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 has \r\ndutiable or prohibited \r\ngoods about his person or \r\nin his possession, declares \r\nthat he has not, and if any \r\nsuch goods are, after such \r\ndenial, found about his \r\nperson or in his \r\npossession, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\nthree times the value of \r\nsuch goods; and such \r\ngoods shall also be liable to \r\nconfiscation. \r\nGeneral \r\n79(i) If any officer of customs \r\nrequired any person to be \r\nsearched for dutiable or \r\nprohibited goods, or any \r\ndocuments connected with \r\nsuch goods, or to be \r\ndetained, without having \r\nreasonable grounds to \r\nbelieve that he has such \r\ngoods or documents about \r\nhis person; or \r\nsuch officer shall, on \r\nconviction before a \r\n4[Special Judge], be liable \r\nto a fine not exceeding \r\n1[twenty five thousand \r\nrupees.] \r\n158 \r\n   (ii) arrest any person without \r\nhaving reasonable grounds \r\nto believe that he has been \r\nguilty of an offence \r\nrelating to customs, \r\n  \r\n80. If, save for good and \r\nsufficient cause, any \r\nconveyance having been \r\nsummoned under section \r\n164 to stop fails to do so, \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; 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 person \r\nshall, on conviction before \r\na 4[Special Judge], be \r\nliable to imprisonment for \r\na term not exceeding three \r\nyears, or to fine, or to both. \r\nGeneral \r\n82. If any officer of customs, \r\nor other person duly \r\nemployed for the \r\nprevention of smuggling, \r\npractices, or attempts to \r\npractice, any fraud for the \r\npurpose of injuring the \r\ncustoms revenue, or abets \r\nor connives at any such \r\nfraud, or any attempt to \r\npractice any such fraud, \r\nsuch officer or person \r\nshall, on conviction before \r\na 4[Special Judge], be \r\nliable to imprisonment for \r\na term not exceeding three \r\nyears, or to fine, or to both. \r\nGeneral \r\n83. If any police -officer, \r\nwhose duty it is, under \r\nsection 170 , to send a \r\nwritten notice or cause \r\ngoods to be conveyed to a \r\ncustom-house, neglects so \r\nto do, \r\nsuch officer shall, on \r\nconviction before 4[Special \r\nJudge], be liable to a \r\npenalty not exceeding \r\n20,93[fifty thousand] rupees. \r\n170 \r\n84. If, in relation to any goods \r\nimported or intended to be \r\nexported by land, an order \r\npermitting clearance under \r\nsection 83 or section 131 \r\nis not produced, \r\nthe person concerned shall \r\nbe liable to a penalty not \r\nexceeding 1[twenty-five \r\nthousand] rupees, and such \r\ngoods shall also be liable to \r\nconfiscation. \r\n83 & 131 \r\n85. If any person knowingly- \r\n (a)  obstructs, hinders, \r\n51[falsely accuses or \r\nimplicates, threatens, \r\nmolests or assaults \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 any person \r\nacting in his aid; or \r\nimprisonment for a term \r\nnot exceeding two years. \r\n  (b)  does anything which \r\nimpedes or is \r\ncalculated to impede, \r\nthe carrying out of \r\nany search for any \r\nthing 52[required in \r\nan inquiry, \r\ninvestigation, audit \r\nof goods] liable to \r\nconfiscation under \r\nthis Act or the \r\ndetention, seizure or \r\nremoval of any such \r\nthing; or \r\n  \r\n (c)    rescues, damages or \r\ndestroys anything so \r\nliable to confiscation \r\nor does anything \r\ncalculated to prevent \r\nthe procuring or \r\ngiving of 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 them, \r\n  \r\n86. If any person, having \r\nknowledge of the \r\ncommission of any \r\noffence under this Act or \r\nof an attempt or likely \r\nattempt to commit any \r\nsuch offence, fails to give \r\ninformation in writing to \r\nthe officer -in-charge of \r\nthe nearest custom -house \r\nor customs -station, or if \r\nthere be no custom -house \r\nor customs -station at a \r\nreasonably convenient \r\ndistance to the officer -in-\r\ncharge of the nearest \r\npolice-station, \r\nsuch person shall, on \r\nconviction before a \r\n4[Special Judge], be liable \r\nto imprisonment for a term \r\nwhich may extend to one \r\nyear, or to a fine not \r\nexceeding 1[twenty-five \r\nthousand]rupees, or to \r\nboth. \r\n192 \r\n87(i) If any officer of customs, \r\nexcept in the discharge in \r\ngood faith of his duty as \r\nsuch officer, discloses any \r\nparticulars learnt by him \r\nin his official capacity in \r\nrespect of any goods; or \r\nsuch officer shall, on \r\nconviction before a \r\n4[Special Judge], be liable \r\nto a fine not exceeding \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 be liable \r\nto a penalty not exceeding \r\n2[ten thousand] rupees. \r\n207 \r\n89.53[(i) If any person without \r\nlawful excuse, the proof \r\nof which shall be on such \r\nperson, acquires \r\npossession of, or is in any \r\nway concerned in \r\ncarrying, removing, \r\ndepositing, harbouring, \r\nkeeping or concealing,  \r\n89[retailing], or in any \r\nmanner dealing with \r\nsmuggled goods or any \r\ngoods in respect to which \r\nthere may be reasonable \r\nsuspicion that they are \r\nsmuggled goods; \r\n54[such goods shall be \r\nliable to confiscation and \r\nany person concerned in \r\nthe offence shall be liable \r\nto a penalty not exceeding \r\nten times  the value of the \r\ngoods; and, where the \r\nvalue of such goods \r\nexceeds 55[71[three] \r\nhundred thousand rupees], \r\nhe shall further be liable, \r\nupon conviction by a \r\nSpecial Judge, to \r\nimprisonment for a term \r\nnot exceeding six years and \r\nto a fine not exceeding ten \r\ntimes 92[but not less than] \r\nthe value of such goods \r\n75[……]  \r\nGeneral \r\n56[(ii) If the smuggled goods are \r\nnarcotics drugs, \r\npsychotropic substances \r\nor controlled substances,- \r\nSuch goods shall be liable \r\nto confiscation and any \r\nperson concerned in the \r\noffence shall be liable to -- \r\n \r\n (a) if the quantity of the \r\nnarcotic drug, \r\npsychotropic \r\nsubstance of \r\ncontrolled 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 to fine;        \r\n \r\n (c) if the quantity of the \r\nnarcotic drug, \r\npsychotropic \r\nsubstance or \r\ncontrolled substance \r\nexceeds the limits \r\nspecified in clause \r\n(b) \r\ndeath or \r\n imprisonment for life, or \r\nimprisonment for a term \r\nwhich may extend to \r\nfourteen years and shall \r\nalso be liable to fine which \r\nmay be up to one million \r\nrupees; \r\nProvided that, if the \r\nquantity exceeds ten \r\nkilograms the punishment \r\nshall not be less than \r\nimprisonment for life.] \r\n \r\n \r\n        Provided that if the \r\nsmuggled goods be gold \r\nbullion or silver bullion \r\nthe onus of proving the \r\nplea, that such bullion was \r\nobtained by processing or \r\nother means employed in \r\nPakistan and not by \r\nsmuggling shall be upon \r\nthe person taking that \r\nplea. \r\n  \r\n93[(iii) in case any smuggled \r\ngoods, liable to \r\nconfiscation, seized and \r\nplaced in the custody of \r\nthe owner of the goods or \r\nany person holding the \r\ngoods in his possession or \r\ncharge are found removed \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\nten 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). If any person, without \r\nlawful excuse the proof of \r\nwhich shall be on such \r\nperson, acquires \r\npossession of, or is in any \r\nway concerned in \r\ncarrying, removing, \r\ndepositing, harbouring, \r\nkeeping or concealing or \r\nin any manner dealing \r\nwith any goods, not being \r\ngoods referred to in clause \r\n89, which have been \r\nunlawfully removed from \r\na warehouse, or which are \r\nchargeable with a duty \r\nwhich has not been paid, \r\nor with respect to the \r\nimportation or exportation \r\nof which there is a \r\nreasonable suspicion that \r\nany prohibition or \r\nrestriction for the time \r\nbeing in force under or by \r\nvirtue of this Act has been \r\ncontravened, or if any \r\nperson is in relation to any \r\nsuch goods in any way, \r\nwithout lawful excuse, the \r\nproof of which shall be on \r\nsuch person, concerned in \r\nany fraudulent evasion or \r\nattempt at evasion of any \r\nduty chargeable thereon, \r\nor of any such prohibition \r\nor restriction as aforesaid \r\nor of any provision of this \r\nAct applicable to those \r\ngoods,  \r\nsuch goods shall be liable \r\nto confiscation, and any \r\nperson concerned shall also \r\nbe liable to a penalty not \r\nexceeding ten times \r\n92,93[omitted] the value of \r\nthe goods. \r\nGeneral \r\nTHE CUSTOMS ACT,1969 \r\n \r\n168 \r\n \r\n93[(ii) in case seized goods liable \r\nto confiscation not being \r\ngoods referred to in clause \r\n89, placed in the custody \r\nof the owner of the goods \r\nor any person holding the \r\ngoods in his possession or \r\ncharge are found removed \r\nillegally, exchanged, \r\npilfered or disposed of in \r\nany manner, \r\nsuch 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 two \r\ntimes of 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 months \r\nor to a fine not exceeding \r\nfifty thousand rupees or \r\nboth.] \r\n \r\n91. If any person, without \r\nlawful excuse, the proof \r\nof which shall be on such \r\nperson, brings into \r\nPakistan, or is in any way \r\nconcerned with the \r\nbringing into Pakistan of, \r\nor who has in his \r\npossession, any bill -\r\nheading, or other paper \r\nappearing to be a heading \r\nor blank, capable of being \r\nfilled up and used as an \r\ninvoice, purporting to be \r\nmade out by or on behalf \r\nof a person or firm other \r\nthan the one from whose \r\npossession the bill -\r\nheading or other paper has \r\nbeen recovered, or  who \r\nhas brought it into \r\nPakistan, or on whose \r\nbehalf it has been brought \r\ninto Pakistan, \r\n57[such goods shall be \r\nliable to confiscation and \r\nany person concerned in \r\nthe offence shall be liable \r\nto a penalty not exceeding \r\ntwenty-five thousand \r\nrupees; and, upon \r\nconviction by a Special \r\nJudge, he shall further be \r\nliable to imprisonment for \r\na term not exceeding one \r\nyear or to a fine not \r\nexceeding twenty -five \r\nthousand rupees, or to \r\nboth.] \r\nGeneral \r\n92. 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 acting in his \r\naid or uses such weapon \r\nagainst any such person-  \r\nimprisonment for a term \r\nnot exceeding 58[seven] \r\nyears 76[…...] \r\n (a) while he is concerned \r\nin the movement, \r\ncarriage or \r\nconcealment of any \r\ngoods with the intent \r\nof violating any \r\nprohibition or \r\nrestriction on the \r\nimportation or \r\nexportation thereof \r\nimposed by this or any \r\nother Act or with the \r\nintent of passing such \r\ngoods without paying \r\nthe duty chargeable \r\nthereon or without \r\ngiving security for its \r\npayment; or   \r\n  \r\n (b)  while in possession of \r\nany goods liable to \r\nconfiscation under this \r\nAct, \r\n  \r\n93. If any person, by any \r\nmeans, makes any signal \r\nor any message from any \r\npart of Pakistan or from \r\nany ship or aircraft for the \r\ninformation of a person in \r\nany ship or aircraft, or \r\nsuch person shall, 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 is in a \r\nposition to receive it or is \r\nactually engaged at the \r\ntime in smuggling goods, \r\nrupees, or to both; and any \r\nequipment or apparatus \r\nused for sending the signal \r\nor message shall also be \r\nliable to confiscation.  \r\n Explanation:- If in any \r\nproceedings under this \r\nclause, any question arises \r\nas to whether any signal \r\nor message was such a \r\nsignal or message as \r\naforesaid, the burden of \r\nproof shall lie upon the \r\ndefendant, \r\n  \r\n94. If within the limits of \r\nPakistan, any person \r\ndeposits, places or carries, \r\nor causes to be deposited, \r\nplaced or carried in, \r\nthrough or into any \r\nbuilding within one mile \r\nof the frontier between \r\nPakistan and any foreign \r\ncountry, or in, through or \r\ninto any premises \r\nconnected with any such \r\nbuilding, any dutiable \r\ngoods on which duty has \r\nnot been paid, or any \r\ngoods imported in \r\ncontravention of any of \r\nthe provisions of this Act \r\nor any other law, \r\nsuch person shall, 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 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\nconfiscated according to \r\nlaw, \r\nsuch building shall be \r\nliable to confiscation. \r\nGeneral \r\n35[95A. If any person furnishes a \r\nsecurity or guarantee in \r\nshape of a cheque or a \r\npost dated cheque or any \r\nother bank instrument \r\ntowards fulfillment of any \r\nobligations under this Act \r\nor any other Act or rules \r\nmade there under, which \r\nis dishonoured on \r\npresentation, \r\nSuch person shall be liable \r\nto a penalty not exceeding \r\ntwo million rupees and \r\nupon conviction before a \r\nspecial Judge; he shall \r\nfurther be liable to \r\nimprisonment for a term \r\nnot exceeding three years \r\nor both. \r\nGeneral] \r\n59 [96. If any person does not \r\nmaintain and keep record \r\nunder the  provisions  of \r\nsection 211, \r\nsuch person shall  \r\nbe liable to a penalty which \r\nmay extend to one million \r\nrupees. \r\n \r\n211] \r\n97. If any person contravenes \r\nany of the provisions of a \r\nnotification under section \r\n212 or of the rules \r\nregulating business \r\nconnected with gold or \r\nsilver or precious stones \r\nor ornaments made of \r\ngold or silver or precious \r\nstones within fifteen miles \r\nof the frontier of Pakistan, \r\nsuch person shall, on \r\nconviction before a \r\n4[Special Judge,] be liable \r\nto imprisonment for a term \r\nnot exceeding three years, \r\nand to a 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 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 any person discloses, \r\npublishes or otherwise \r\ndisseminates trade \r\ninformation of any person \r\nto any other person except \r\nas authorized, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\ntwo hundred thousand \r\nrupees and on conviction \r\nbefore a Special Judge to \r\nimprisonment for a term \r\nnot exceeding three years \r\nor both. \r\n155H \r\n101. Unauthorized access to or \r\nimproper use of 77[or \r\nattempt to make \r\nunauthorized access to or \r\nimproper use of ] the \r\nCustoms Computerized \r\nSystem by any person, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\ntwo hundred thousand \r\nrupees and on conviction \r\nbefore a Special Judge to \r\nimprisonment for a term \r\nnot exceeding three years \r\nor both. \r\n155-I \r\n102. If any person interferes \r\n78[or attempts to interfere] \r\nwith the Customs \r\nComputerized System, \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\ntwo hundred thousand \r\nrupees and on conviction \r\nbefore a Special Judge to \r\nimprisonment for a term \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 Officer, on \r\nwhich any records are, or \r\ninformation is, stored for \r\nthe purpose of enabling \r\nthe Customs Officer to \r\nobtain those records or \r\nthat information; or  \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\none hundred thousand \r\nrupees. \r\n155P \r\n \r\n(b) with intent to defeat \r\nthe purposes of this Act, \r\ndestroys, alters, or \r\nconceals any book, \r\ndocument, or record \r\nrequired to be kept under \r\nthis Act, or sends or \r\nattempts to send out of \r\nPakistan any such book, \r\ndocument, or record. \r\nsuch person shall be liable \r\nto a penalty not exceeding \r\ntwo hundred thousand \r\nrupees and on conviction \r\nbefore a Special Judge to \r\nimprisonment for a term \r\nnot exceeding two year, or \r\nboth]. \r\n \r\n90[105 \r\n    (i) \r\n \r\nIf any person makes or \r\nattempts to make un -\r\nauthorised access to \r\ninformation, data or \r\npersonal details of \r\nregistered user of Pakistan \r\nSingle Window system or \r\nsystems connected or \r\nancillary thereto;   \r\nImprisonment which may \r\nextend up to six months or \r\nwith fine which may \r\nextend to one hundred \r\nthousand rupees or with \r\nboth. \r\nGeneral]  \r\n(ii) If any person makes or \r\nattempts to make un -\r\nauthorised copy, \r\ntransmission or cause to \r\ntransmit any data, \r\ninformation or detail in \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 Pakistan Single \r\nWindow system or data or \r\nsystem connected to or \r\nancillary thereto; \r\nImprisonment which \r\nmay extend to three \r\nyears or fine which may \r\nextend to five hundred \r\nthousand rupees or with \r\nboth. \r\n \r\n \r\n(iv) If any person makes or \r\nattempts to make use of \r\nany information system, \r\ndevice or data to make \r\nany illegal claim or title or \r\ncause any person to part \r\nwith property or to enter \r\ninto any express or \r\nimplied contract or intent \r\nto commit fraud by any \r\ninput, alteration, deletion \r\nor suppression of data, \r\nresulting in unauthentic \r\ndata with the intent that \r\nsuch data be considered or \r\nacted upon for legal \r\npurpose, as if it were \r\nauthentic in relations to \r\nPakistan Single Window \r\nsystem or Systems \r\nconnected or ancillary \r\nthereto; \r\nImprisonment which \r\nmay extend to four years \r\nor fine which may \r\nextend to one 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 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 attempts to tamper \r\nwith, alters, re -\r\nprogrammes any Pakistan \r\nSingle Window system or \r\nsystem connected or \r\nancillary thereto for un -\r\nauthorised use; \r\nImprisonment which may \r\nextend to four years and \r\nfine which may extend up \r\nto one million rupees or \r\nwith both and any devices \r\nor systems used in offence \r\nshall be liable to \r\nconfiscation. \r\n \r\n(viii) If any person writes, \r\noffers, makes available, \r\ndistributes or transmits a \r\nmalicious code or abets in \r\nthe same, with intent to \r\ncause harm to Pakistan \r\nSingle Window system or \r\ndata resulting in or \r\nintending to result in \r\ncorruption, destruction, \r\nalteration, suppression, \r\ntheft or loss to the \r\nPakistan Single Window \r\nsystem or data, or any \r\nattempt thereof. \r\nImprisonment for a term \r\nwhich may extend to four \r\nyears and fine which may \r\nextend to five million \r\nrupees or with both. \r\n \r\n94(ix) If any person who \r\nintentionally- \r\n \r\n(i)  fails to generate, carry, \r\ndisplay or validate an \r\ne-bilty and any \r\ntracking devices \r\nancillary thereto for \r\ninland movement of \r\ngoods; or \r\n(ii) avoids to generate, \r\ncarry, display or \r\nvalidate an e-bilty and \r\nany tracking devices \r\nancillary thereto; or  \r\n(iii) tampers with the e -\r\nSuch person shall be liable \r\nto a penalty of fifty \r\nthousand rupees for the \r\nfirst contravention and \r\nrupees five hundred \r\nthousand for the second \r\ncontravention; and \r\nthereafter he shall be liable \r\nto a penalty of rupees 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 Explanation.-   For the purposes of any penal provisions of this Act, the \r\noffence of contravening, in respect of any goods, any of the provisions of this Act or \r\nthe rules or any other law for the time being in force, shall be deemed to have been \r\ncommitted when, in the case of import, any vessel containing such goods arrives \r\nwithin twelve nautical miles of the sea coast of Pakistan (each nautical mile \r\nmeasuring six thousand and eighty feet) or when, in the case of export, such goods \r\nhave been loaded on any conveyance for transport to any destination outside \r\nPakistan, or when in either case, the connected customs documents have been \r\npresented to the appropriate officer 63[:] \r\n 64[Provided that in the case of accompanied baggage or any unmanifested \r\ngoods meant for export, the offence shall be deemed to have been committed when  \r\nsuch baggage or goods enter the customs -area or are delivered to the carrier of the \r\nconveyance.]     \r\n (2)   Where 65[any goods specified in clause (s) of section 2 or in a notification \r\nissued there-under] are seized under this Act in the reasonable belief that an act to \r\ndefraud the Government of any duty payable thereon or to evade any prohibition or \r\nrestriction for the time being in force by or under this Act has been committed in \r\nrespect of such goods, or that there is intent to commit such act, the burden of \r\nproving that no such act has been committed or there was no such intent shall be on \r\nthe person from whose possession the goods were seized.     \r\n 66[(3)   OMITTED]   \r\n 83[(4)  Notwithstanding anything contained in this Act, the Board may, by \r\nnotification in the official Gazette, regulate the imposition, including the time and \r\nmanner, of any penalty specified in sub-section (1).] \r\n \r\n86[156A.  Proceedings against authority and persons. - (1) Subject to section \r\n217, the Board shall prescribe rules for initiating criminal proceedings against any \r\nauthority mentioned in sections 3 to 3DDD, including any officer or official \r\nsubordinate to the aforesaid authority, who willfully 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 proceedings against the person \r\nreferred to in sub-section (1). \r\n (3) The proceedings under this section shall be without prejudice to any \r\nother liability that the authority or officer or official or the person may incur under \r\nany other law for the time being in force.] \r\n \r\n157. Extent of confiscation. - (1)  Confiscation of any goods under this Act \r\nincludes any package in which they are found, and all other contents thereof.             \r\n (2) Every conveyance of whatever kind used in the removal of any goods \r\nliable to confiscation under this Act shall also be liable to confiscation. \r\n 94[Omitted] \r\n 89,91[Omitted] \r\n (3) Confiscation 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 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, 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 the official Gazette, the sentence 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 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 rules to be furnished, \r\n11a[such person shall be liable to a \r\npenalty not exceeding one 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 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. 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.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 liable, in addition through the \r\ncustom-house, the owner to full duty, to a penalty not exceeding removes or attempts to \r\nremove them, five time the amount of such duty, or if with the intention of defrauding the if \r\nsuch goods are not dutiable or duty revenue, thereon cannot be ascertained to a penalty not \r\nexceeding 22a[twenty-five thousand rupees], for every missing or deficient package or \r\nseparate article, and in the case of bulk goods to a 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)(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, 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,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, 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)(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 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, 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 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 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 the value of the goods; and upon conviction by a Special \r\nJudge, to imprisonment for a term not exceeding six years and to fine not exceeding ten 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 Judge be 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\naccounts in such from as \r\nmay be notified by the \r\nBoard, or for the period \r\nspecified in 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  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] 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 of an offence under clause 8 or clause 89 of the Table \r\nunder sub-section (1) is acquitted by a Magistrate, and the finding of the Magistrate be that \r\nthe goods in respect 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 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 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 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\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\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 of the goods in respect of \r\nwhich such offence is committed, \r\nwhichever be greater; and such goods \r\nshall also be liable to confiscation \r\n13[;] 14[and upon conviction by a \r\n15[Special Judge] he shall further be \r\nliable to imprisonment for a term not \r\nexceeding three years, or to fine, or \r\nto both]. \r\n32 \r\n35[47A If the goods declaration is not filed \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 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 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. Power to search on reasonable ground. - (1) The appropriate officer, if he \r\nhas reason to believe that any person is carrying about himself goods liable to \r\nconfiscation or any documents relating thereto, may search such person, if he has \r\nlanded from or is on board or is about to board a vessel within the Pakistan customs -\r\nwaters, or if he has alighted from, or is about to get into or is in any other \r\nconveyance arriving in or proceeding from Pakistan, or if he is entering or about to \r\nleave Pakistan, or if he is within the limit of an y customs-area. \r\n (2) Without prejudice to the provisions of sub -section (1) the appropriate \r\nofficer may search a person, if he has reason to believe that such person is carrying \r\nabout himself smuggled Platinum, any radio active mineral, gold, silver or precious \r\nstones, manufactures of Platinum, any radioactive mineral, gold, silver or precious \r\nstones, or currency, or any other goods or class of goods notified by the 1[Federal \r\nGovernment] in the official Gazette, or any documents relating to any one or more of \r\nthe aforementioned goods. \r\n159. Persons to be searched may desire to be taken before gazetted officer of \r\ncustoms or Magistrate. - (1)  When any officer of customs is about to search any \r\nperson under the provisions of section 158, the officer of customs shall inform such \r\nperson about his right to be taken to a gazetted officer of customs or Magistrate, and \r\nif such person so desires take him without unnecessary delay to the nearest gazetted \r\nofficer of customs or Magistrate before searching him, and may detain him until he \r\ncan be so taken. \r\n (2)  The gazetted officer of customs or the Magistrate before whom such \r\nperson is brought shall, if he sees no reasonable ground for search, forthwith \r\ndischarge the person and record reasons for doing so, or else direct search to be \r\nmade.     \r\n (3)   Before making a search under section 158, the officer of customs \r\nshall call upon two or more persons to attend and witness the search and may issue \r\nan order in writing to them or any of them so to do, and the search shall be made in \r\nthe presence of such persons and a list of all things seized in the course of such \r\nsearch shall be prepared by such officer or other person and signed by such \r\nwitnesses.          \r\n (4)    A female shall not be searched except by a female.  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n182 \r\n \r\n160. 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 goods liable to confiscation \r\nsecreted inside his body, he may detain such person and produce him without \r\nunnecessary delay before an officer of customs not below the rank of an \r\n2/2A[Assistant Collector] of Customs.         \r\n (2)   The aforesaid officer, if he has reasonable grounds for believing that \r\nsuch person has any such goods secreted inside his body and that it is necessary to \r\nhave the body of such person screened or X -Rayed, may make an order to that effect \r\n, or else discharge such person forthwith, except where he is held on any other \r\ngrounds.     \r\n (3)  Where the aforesaid officer orders such person to be screened or X -\r\nRayed, the appropriate officer shall, as soon as practicable, take him to a radiologist \r\npossessing such qualifications as may be recognized by the 1[Federal Government] \r\nfor that purpose and such person shall allow the radiologist to screen or X -Ray his \r\nbody.         \r\n (4)  The radiologist shall screen or X -Ray the body of such person and \r\nforward his report thereon, together with any X -Ray picture taken by him to  the \r\naforesaid officer without unnecessary delay.         \r\n (5)  Where on the basis of a report from a radiologist or otherwise, the \r\naforesaid officer is satisfied that any person has any goods liable to confiscation \r\nsecreted inside his body, he may direct that suitable action for bringing such goods \r\nout of his body be taken on the advice and under the supervision of a registered \r\nmedical practitioner and such person shall be bound to comply with such direction:        \r\n Provided that in the case of a female no such action shall be taken except on \r\nthe advice and under the supervision of a female registered medical practitioner.    \r\n (6)  Where any person is brought before an officer of customs not below \r\nthe rank of an Assistant Collector  2A[**] of Customs as aforesaid, he may direct that \r\npending completion of all action under this section such person be detained.         \r\n (7) No person shall be subjected to screening or X -Ray if he confesses \r\nthat goods liable to confiscation are secreted inside his body and of his own consent \r\nagrees to suitable steps being taken to bring out such goods.  \r\n. \r\n161. Power to arrest. - (1) 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 person arrested under this Act shall be taken forthwith before \r\nthe nearest officer of customs authorized by the Collector of Customs to deal with \r\nsuch cases, or, if there is no such officer of customs within a reasonable distance, to \r\nthe officer-in-charge of the nearest police-station.  \r\n 3[(4)  When any person arrested under this Act is taken before an officer of \r\ncustoms or the officer-in-charge of a police-station, as required by sub-section (3), or \r\nwhen such officer of customs or officer -in-charge of a police -station himself arrests \r\nany person under this Act, such officer or officer -in-charge shall, if the offence is \r\nbailable, admit him to  bail to appear before the Special Judge having jurisdiction or, \r\nif the offence is non -bailable, have him taken in custody to the Special Judge or if \r\nthere is no Special Judge within a reasonable distance, to the 4[nearest Judicial \r\nMagistrate,] within twenty -four hours of such arrest, excluding the time necessary \r\nfor the journey from the place of arrest to the Court of the Special Judge or , as the \r\ncase may be, of such Magistrate.        \r\n (5)  When any person is taken under sub -section (4) before the Special \r\nJudge, he may, on the request of such person, after perusing the record, if any, and \r\nafter giving the prosecution an opportunity of being heard, admit him to bail on his \r\nexecuting a bond, with or without sureties, or refuse to admit him to bail and direct \r\nhis detention at such place as he deems fit: \r\n Provided that nothing herein contained shall preclude the Special Judge from \r\ncancelling the bail of any such person at a subsequent stage if, for any reason, he \r\nconsiders such cancellation necessary, but before pas sing such order he shall afford \r\nsuch person an opportunity of  being heard, unless for reasons to be recorded he \r\nconsiders that the affording of such opportunity shall defeat the purposes of this Act.   \r\n (6)  When such person is taken under sub -section (4) before a Magistrate, \r\nsuch Magistrate may, after authorizing his detention in such custody, at such place \r\nand for such period as he considers necessary or proper for facilitating his earliest \r\nproduction before the Special Judge, direct his production before the Special Judge \r\non a date and time to be fixed by such Magistrate, or direct such person to be \r\nforthwith taken to, and produced before, the Special Judge and he shall be so taken. \r\n (7)  Nothing in sub -section (5) or sub -section (6) shall preclude the \r\nSpecial Judge or the Magistrate from remanding any such person to the custody of \r\nthe officer of customs, or the officer -in-charge of a police -station holding inquiry \r\nagainst that person if such officer makes a request in writing to that effect and the \r\nSpecial Judge or the 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 or the officer -in-charge of a police -station as required by sub -section(3), \r\nor when such officer of customs or officer -in-charge of a police -station himself \r\narrests any person under this Act, such officer shall, if he is an officer of customs, \r\nrecord the fact of arrest and other relevant particulars in the register mentioned in \r\nsub-section (12) or, if he is an officer -in-charge of a police -station, record such fact \r\nin the register ordinarily maintained by him, and shall immediately proceed to \r\ninquire into the charge against such person and if he completes the inquiry within \r\ntwenty-four hours of his arrest, excluding the time necessary for journey as \r\naforesaid, he may, after producing such person before the Special Judge or the \r\n5[nearest Judicial Magistrate] make a request for his further detention in his custody.          \r\n (9)  While holding an inquiry under sub-section (8), the officer of customs \r\nshall exercise the same powers as are exercisable by an officer -in-charge of a police-\r\nstation under the Code of Criminal Procedure, 1898 (Act V of 1898), but such officer \r\nand the officer-in-charge of a police-station shall exercise such powers subject to the \r\nforegoing provisions of this section while holding an inquiry under this Act.        \r\n (10)  If the officer of customs or the officer-in-charge of a police-station, as \r\nthe case may be, after holding an inquiry as aforesaid, is of the opinion that there is \r\nno sufficient evidence or reasonable ground for suspicion against such person, he \r\nshall release him on his executing a bond, with or without sureties as the officer may \r\ndirect, to appear, as and when required, before the Special Judge, may make a report \r\nto the Special Judge for the discharge of such person and shall make a full report of \r\nthe case to his immediate superior.            \r\n (11)  The Special Judge to whom a report has been made under sub -section \r\n(10) may, after the perusal of record of the inquiry and hearing the prosecution, agree \r\nwith such report and discharge the accused or, if he is of the opinion that there is \r\nsufficient ground for proceeding against such person, proceed with his trial and \r\ndirect the prosecution to produce evidence.              \r\n(12) The officer of customs empowered to hold inquiry under this section \r\nshall maintain a register to be called “Register of Arrests and Detention” in the \r\nprescribed form in which he shall enter the name and other particulars of every \r\nperson arrested under this Act, together with the time and date of arrest, the details of \r\nthe information received, the details of things, goods or documents recovered from \r\nhis custody, the name of the witnesses and the explanation, if any, given by him and \r\nthe manner in which the inquiry has been conducted from day to day; 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 challan before a Court, or if such \r\ninquiry has been conducted by an officer -in-charge of a police -station, he shall \r\nsubmit a challan before the Special Judge. \r\n (14)  The officer of customs, or as the case may be, the officer -in-charge of \r\na police-station shall immediately intimate the fact of the arrest of a person under \r\nsub-sections (1),(2) or (4) to the Special Judge who may direct such officer to \r\nproduce that person at such time and place and on such date as the Special Judge \r\nconsiders expedient and such officer or officer-in-charge shall act accordingly.     \r\n (15)   Any Magistrate of the first class may record any statement or \r\nconfession during inquiry under this Act, in accordance with the provisions of \r\nsection 164 of the Code of Criminal Procedure,1898 (Act V of 1898).          \r\n (16)  Without prejudice to the foregoing provisions of this section, the \r\nFederal Government may, by notification in the official Gazette authorize any other \r\nofficer also to exercise the power and perform the functions of an officer of customs \r\nor officer-in-charge of a police -station under this section, subject to such conditions, \r\nif any, that it may deem fit to impose.] \r\n162. Power to issue search warrant. - (1) Any 5[Judicial Magistrate] may, on \r\napplication by a gazetted officer of customs stating the grounds of his belief that \r\ngoods liable to confiscation or documents or things which in his opinion will be \r\nuseful as evidence in any proceeding under this Act are secreted in any place within \r\nthe local limits of the jurisdiction of such Magistrate, issue a warrant to search for \r\nsuch goods, documents or things.              \r\n (2)  Such warrant shall be executed in the same way, and shall have the \r\nsame effect, as a search-warrant issued under the Code of Criminal Procedure, 1898 \r\n(Act V of 1898).   \r\n163. Power to search and arrest without warrant. -  (1)  Whenever any officer \r\nof customs not below the rank of an 2/2A[Assistant Collector] of Customs or any other \r\nofficer of like rank duly employed for the prevention of smuggling has reasonable \r\ngrounds for believing that any goods liable to confiscation or any documents or \r\nthings which in his opinion will be useful for or relevant to any proceeding under this \r\nAct are concealed or kept in any place and that there is a danger that they may be \r\nremoved before a search can be effected under section 162, he may, after preparing a \r\nstatement in writing of the grounds of his belief and of the goods, 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 the search is made or \r\nas soon as is practicable thereafter, deliver furthermore a signed copy of such \r\nstatement to the occupier of the place at his last known address.       \r\n (3)  All searches made under this section shall be carried out mutatis \r\nmutandis in accordance with the provisions of the Code of Criminal Procedure, 1898 \r\n(Act V of 1898).    \r\n (4)   Notwithstanding anything contained in the foregoing sub-sections and \r\nsubject to previous authorization by an officer of customs not below the rank of an \r\nAssistant Collector 2A[***]of Customs, any officer of customs or any person duly \r\nempowered as such may, with respect to an offence related to exportation of such \r\ngoods as the 1[Federal Government] may, by notification in the official Gazette, \r\nspecify in this behalf- \r\n(a) arrest without warrant any person concerned in such offence or \r\nagainst whom reasonable suspicion exists that he is about to be \r\nconcerned in such offence;  \r\n(b) enter and search without warrant any premises to make an arrest \r\nunder clause (a),or to seize any goods which are reasonably suspected \r\nto be intended for exportation contrary to any prohibition or \r\nrestriction for the time being in force, and all documents or things \r\nwhich in his opinion will be useful for or relevant to any proceeding \r\nunder this Act; and \r\n(c) for the purpose of arresting, detaining or taking into custody or \r\npreventing the escape of any person concerned or likely to be \r\nconcerned in such offence, or for the purpose of seizing or preventing \r\nthe removal of any goods in respect of which any such offence has \r\noccurred or is likely to occur, use or cause to be used such force to the \r\nextent of causing death as may be necessary.     \r\n (5)  The provisions of sub -section (4) shall apply only to the areas within \r\nfive miles of the land frontier of Pakistan, and within a five miles belt running along \r\nthe sea coast of Pakistan.           \r\n (6) No suit, prosecution or other legal proceeding shall be instituted, \r\nexcept with the previous sanction in writing of the 1[Federal Government], against \r\nany person in respect of anything done or purporting to be done in 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 is about to be, used in the smuggling of \r\nany goods or in the carriage of any smuggled goods, he may at any time stop any \r\nsuch conveyance or, in the case of an aircraft, compel it to land, and - \r\n  (a) rummage and search any part of the conveyance; \r\n  (b)  examine and search any goods thereon; and  \r\n  (c) break open the lock of any door, fixture or package for making \r\nsearch.  \r\n   (2) Where in the circumstances referred to in sub-section (1)-       \r\n(a) it becomes necessary to stop any vessel or compel any aircraft to \r\nland, it shall be lawful of any vessel or aircraft in the service of \r\nthe Government while flying her proper flag or bearing flag \r\nmarks and any authority authorized in this behalf by the \r\n1[Federal Government] to summon such vessel to stop or the \r\naircraft to land, by means of an international signal, code or \r\nother recognized means, and thereupon such vessel shall \r\nforthwith stop or such aircraft shall forthwith land, and if it fails \r\nto do so chase may be given thereto by any vessel or aircraft as \r\naforesaid and if after a gun is fired as a signal, the vessel fails to \r\nstop or the aircraft fails to land, it may be fired upon;  \r\n(b) it becomes necessary to stop any conveyance other than a vessel \r\nor aircraft, the appropriate officer may use or cause to be used \r\nall lawful means for stopping it or preventing its escape \r\nincluding, if all other means fail, firing upon it.   \r\n \r\n49[(3) For the execution of the above, the officers or officials shall be \r\nempowered to use all necessary force including use of firearms subject to section 97 \r\nof the Pakistan Penal; Code, 1860 (Act XLV of 1860) in the line of duty:] \r\n \r\n52[Provided that in case of essential commodities, the powers under sub -\r\nsection (1) shall only be exercised within bordering and coastal areas as notified by \r\nthe Board.] \r\n \r\n165. Power to examine persons.-  (1) The appropriate officer may, during the \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 available or present before him and shall \r\nbe subject to the same provisions as an officer-in-charge of a police-station is subject \r\nto under the Code of Criminal Procedure, 1898 (V of 1898), when investigating a \r\ncognizable offence.       \r\n166.  Power to summon persons to give evidence and produce documents or \r\nthings. – (1) Any  gazetted officer of customs shall have power to summon any \r\nperson whose attendance he considers necessary either to give evidence or to \r\nproduce  document or any other thing in any inquiry which such officer is making \r\n6[*****].  \r\n (2)  A summon to produce documents or other things may be for the \r\nproduction of certain specified documents or things or for the production of all \r\ndocuments or things of a certain description in the possession or under the control of \r\nthe person summoned.         \r\n (3)   All persons so summoned shall be bound to attend either in person or \r\nby an authorized agent, as such officer may direct; and all persons so summoned \r\nshall be bound to state the truth upon any subject respecting which they are \r\nexamined or make statement and produce such documents and other things as may \r\nbe required;       \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 section 228 of the Pakistan Penal \r\nCode, (Act XLV of 1860).                  \r\n167. Person escaping may be afterwards arrested. - If  any person liable to be \r\narrested under this Act is not arrested at the time of committing the offence for which \r\nhe is so liable, or after arrest makes his escape, he may at any time afterwards be \r\narrested and dealt with in accordance with the provisions of 7[***] section 161 as if \r\nhe had been arrested at the time of committing such offence. \r\n168. Seizure of  things liable to confiscation. -  (1)  The appropriate officer may \r\nseize 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 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 writing, be extended by the Collector of Customs by a period not \r\nexceeding two months 8[:] \r\n 9[Provided further that the limitation prescribed under sub -section (2) shall \r\nnot apply to goods specified under the first proviso to section 181.]          \r\n (3)  The appropriate officer may seize any documents or things which in \r\nhis opinion will be useful as evidence in any proceeding under this Act.    \r\n (4)  The person from whose custody any documents are seized under sub -\r\nsection (3) shall be entitled to make copies thereof or take extracts therefrom in the \r\npresence of an officer of customs.        \r\n10[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 carried to and \r\ndeposited at the customs-house nearest to the place of seizure.   \r\n (3)  If there be no custom -house within a convenient distance, such things \r\nshall be deposited at the nearest place appointed by the Collector of Customs for the \r\ndeposit of things so seized.    \r\n 11[(4)  When anything liable to confiscation under this Act is seized by the \r\nappropriate officer under section 168, the Collector of Customs, or any other officer \r\nof customs authorized by him in this behalf, may notwithstanding the fact that \r\nadjudication of the case under section 179, or an appeal under 12[section 193 or \r\n194A] or a proceeding in any court, is pending, cause the thing to be sold in \r\naccordance with the provisions of section 201 and have the proceeds kept in deposit \r\npending adjudication of the case or as the case may be, disposal of the appeal or the \r\nfinal judgment by the court: \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\nProvided further that if the property is a dangerous drug, intoxicant, \r\nintoxicating liquor or any other narcotic or psychotropic substance seized or taken \r\ninto custody, the Court may, either  on an application or of its own motion and under \r\nits supervision and control, obtain and prepare such number of samples of the \r\nproperty as it may deem fit for safe custody and production before it or any other \r\ncourt and cause destruction of the remaining portion of the property under a \r\ncertificate issued by it in that behalf; \r\n \r\n Provided also that such samples shall be deemed to be whole of the property \r\nin an inquiry or proceedings in relation to such offence  before any authority or \r\ncourt.] \r\n     (5)   If on such adjudication or, as the case may be, in such appeal or \r\nproceeding in Court, the thing so sold is found not to have been liable to such \r\nconfiscation, the entire sale proceeds, after necessary deduction of duties, taxes or \r\ndues as provided in section 201, shall be handed over to the owner.] \r\n 54[(6) No court shall stay the auction proceedings unless the person \r\nobtaining stay order furnish pay order or bank guarantee not less than twenty-five per \r\ncent of the reserve price of the goods before the nazir of the court.] \r\n \r\n170. Procedure in respect of things seized on suspicion by the police. - (1)  \r\nWhen any things liable to confiscation under this Act are seized by any police-officer \r\non suspicion that they had been stolen, he may carry them to any police -station or \r\ncourt at which a complaint connected with the stealing or receiving of such things \r\nhas been made, or an inquiry connected with such stealing or receiving is in \r\nprogress, and there detain such things until the dismissal of such complaint or the \r\nconclusion of such inquiry or of any trial thence resulting.         \r\n (2) In every such case the police -officer seizing the things shall send \r\nwritten notice of their seizure and detention to the nearest custom -house and \r\nimmediately after the dismissal of the complaint or the conclusion of the inquiry or  \r\ntrial, he shall cause such things to be conveyed to and deposited at, the nearest \r\ncustom-house, to be there proceeded against according to law. \r\n52[170A. Procedure in case of seizure of essential commodities. - In case of seizure \r\nof essential commodities, as notified by the Board, such seized goods shall 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 as may be, inform in writing the \r\nperson so arrested or the person from whose possession the things are seized of the \r\ngrounds of such seizure or arrest.            \r\n172. 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 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 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, forthwith send by post to the addressee or consignee of such package \r\nnotice of the fact of such detention.             \r\n (3)   The Provincial Government shall cause the contents of such package \r\nto be examined, and if it appears to the Provincial Government that the package \r\ncontains any such newspaper, book or other document, as aforesaid, it may pass such \r\norder as to the disposal of the package and its contents as it may deem proper, and, if \r\nit does not so appear, shall release the package and its contents unless the same be \r\notherwise liable to seizure under any law for the time being in force:       \r\n Provided  that any person interested in any package detained under the \r\nprovisions of this section may, within two months of the date of such detention, \r\napply to the Provincial Government for release of the same, and the Provincial \r\nGovernment shall consider such application and pass such order thereon as it may \r\ndeem to be proper: \r\n Provided further that if such application is rejected, the applicant may, within \r\ntwo months of the date of the order rejecting the application, apply to the High 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 “document” includes any writing, painting, engraving, \r\ndrawing or photograph, or other visible representation.  \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 that \r\nCode.    \r\n174. Power to require production of order permitting clearance of goods \r\nimported or exported by land. - The appropriate officer may require any person -in-\r\ncharge of any goods which such officer has reason to believe to have been imported, \r\nor to be about to be exported, by land from, or to, any foreign territory  to produce \r\nthe order made under section 83 permitting inward clearance of the goods or the \r\norder passing the 14/14A[goods declaration] made under section 131 permitting export \r\nof the goods:         \r\n Provided that nothing in this section shall apply to any imported goods \r\npassing from a foreign frontier to an inland customs -station by a route prescribed \r\nunder clause (c) of section 9:         \r\n Provided further that the Board may, by notification in the official Gazette, \r\ndirect that the provisions of this section shall not apply to any particular area \r\nadjoining foreign territory in relation to goods of any specified description or value.  \r\n175. Power to prevent making or transmission of certain signals or messages.-  \r\nIf an officer of customs or police or any member of the armed forces of Pakistan has \r\nreasonable grounds for suspecting that any signal or message connected with \r\nsmuggling or intention or designs of smuggling any goods into or out of Pakistan is \r\nbeing or is about to be made or transmitted from any conveyance, house or place, he \r\nmay board or enter such conveyance, house or place, and take such steps, as are \r\nreasonably  necessary to stop or prevent the making or transmission of the signal or \r\nmessage.         \r\n176. Power to station officer in certain factories. -  An officer of customs not \r\nbelow the rank of an 2/2A[Assistant Collector] of Customs may, if he so deems fit, \r\nstation an officer of customs in any factory or building used for commercial purposes \r\nand situated within five miles of the frontier of Pakistan with the object of ensuring \r\nthat the 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 certain areas. -  (1) This section \r\nshall apply to such areas adjacent to the frontier of Pakistan as may, from time to \r\ntime, be notified by the Board in the official Gazette.        \r\n (2) In any area to which this section for the time being applies, no person \r\nshall have in his possession or control any such goods or class of goods in excess of \r\nsuch quantity or value as may from time to time be notified by the 1[Federal \r\nGovernment] or, with the previous approval of the 1[Federal Government], by the \r\nProvincial Government, in the official Gazette, except under a permit granted by the \r\nGovernment which issued the notification in respect of the particular goods or class \r\nof goods, or by an officer authorized by such Government.   \r\n178. Punishment of persons accompanying a person possessing goods liable to \r\nconfiscation.-  If any two or more persons in company are found together and they \r\nor any of them, have goods liable to confiscation under this Act, every such person \r\nhaving knowledge of this fact is guilty of an offence and punishable in accordance \r\nwith the provisions of this Act as if goods were found on such person. \r\n \r\n15[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 powers of the \r\nofficers of Customs in terms of amount of duties and other taxes involved, excluding \r\nthe conveyance, shall be as follows, namely:- \r\n \r\n(i) Collector  no limit \r\n(ii) Additional Collector not exceeding 52[five] \r\nmillion rupees \r\n(iii) Deputy Collector not exceeding 52[two] \r\nmillion rupees \r\n(iv) 45[Omitted] \r\n \r\n \r\n(v) Superintendent  not exceeding 46[one \r\nhundred] thousand rupees. \r\n(vi) Principal Appraiser not exceeding 46[one \r\nhundred]  thousand \r\nrupees. \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n194 \r\n \r\n 42[Provided that in cases of goods to be exported, the above officers of \r\nCustoms shall have their jurisdiction and powers in terms of FOB value and twice \r\ntheir respective monetary limit.] \r\n \r\n(2)  Notwithstanding the provisions of sub -section (1), the Board may, by \r\nnotification in the official Gazette, fix or vary the jurisdiction and powers of any \r\nOfficer of Customs or a class of officers, and may also assign or  transfer 41[,by an \r\norder,] any case to any 40[Officer] of Customs, irrespective of the territorial \r\njurisdiction 53[: \r\n \r\nProvided that the respondent may opt for adjudication through the \r\ncustoms computerized system for such goods or offences as notified by the \r\nBoard.] \r\n (3)  The cases shall be decided within 37,47[ninety] days of the 38[issuance \r\nof show cause notice] or within such period extended by the Collector for which \r\nreasons shall be recorded in writing, but such extended period shall in no case exceed \r\n38[sixty] days: \r\n50[Provided that in cases, wherein the provisions of clause (s) of section 2 \r\nhave been invoked, such cases shall be decided within a period of 54[forty-five] days \r\nof the issuance of show cause notice  54[extendable for fifteen days b y the Collector \r\nAdjudication:] \r\n38[Provided 50[further] that any period during which the proceedings are \r\nadjourned on account of a stay order or alternative dispute resolution proceedings or \r\nthe time taken through adjournment by the petitioner not exceeding thirty days, shall \r\nbe excluded for the computation of aforesaid periods:] \r\n51[Provided further that in cases where in goods are lying at sea -port, airport \r\nor dryport, these shall be decided within 54[forty-five]  days of the issuance of show \r\ncause notice which can be extended by another fifteen days by Collector of Customs, \r\nif required so.] \r\n(4) The Board shall have the powers to regulate the system of \r\nadjudication including transfer of cases and extension of time -limit 54[as deemed \r\nappropriate after reasons to be recorded in writing.]  \r\n \r\n17 [(5) Notwithstanding anything contained in this Act, or any other 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 \r\n18[179A.  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 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 person concerned consents in writing, \r\norally) of the grounds on which it is proposed to confiscate the goods \r\nor to impose the penalty; \r\n(b) is given an opportunity of making  a representation in writing (or if \r\nthe person concerned indicates in writing his preference for it orally) \r\nwithin such reasonable time as the appropriate officer may specify, \r\nagainst the proposed action; and   \r\n(c) is given a reasonable opportunity of being heard personally or through \r\na counsel or duly authorized agent.             \r\n181.  Option to pay fine in lieu of confiscated goods. -  Whenever an order for the \r\nconfiscation of goods is passed under this Act, the officer passing the order may give \r\nthe owner of the goods an option to pay in lieu of the confiscation of the goods such \r\nfine as the officer thinks fit 19[:]         \r\n 20[Provided that the Board may, by an order, specify the goods or class of \r\ngoods where such option shall not be given:              \r\n Provided further that the Board may, by an order, fix the amount of fine \r\nwhich, in lieu of confiscation, shall be imposed on any goods or class of goods \r\nimported in violation of the provisions of section 15 or of a notification issued under \r\nsection 16 48[or in violation of any other provisions of this Act] , or any other law for \r\nthe time being in force.]           \r\nExplanation.-   Any fine in lieu of confiscation of goods imposed under this section \r\nshall be in addition to any duty and charges payable in respect of such goods , and of \r\nany penalty that might have been imposed in addition to the confiscation of goods.  \r\n182. Vesting of confiscated property in the Federal Government. -  When any \r\ngoods are confiscated under this Act, they shall forthwith vest in 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 subordinate offices.].  \r\n183. Levy of penalty for departure without authority or failure to bring -to.- \r\n(1)  If any conveyance actually departs without a port clearance or permission in \r\nwriting or, in the case of a vessel, after having failed to bring-to when required at any \r\nstation appointed under section 14, the penalty to which the person -in-charge of such \r\nconveyance is liable may be adjudged by the appropriate officer of any customs -\r\nstation, to which, such conveyance proceeds, or in which it for the time being is.       \r\n (2) A certificate in respect of such departure or failure to bring -to when \r\nrequired, purporting to be signed by the appropriate officer of the customs -station \r\nfrom which the conveyance is stated to have so departed, shall be prima facie proof \r\nof the fact so stated.       \r\n23[184. Power to try summarily. -  (1)  Notwithstanding anything contained in the \r\nCode of Criminal Procedure, 1898 (Act V of 1898), a Special Judge may, if he thinks \r\nfit, try in a summary way, any offence under this Act where the value of the goods \r\ninvolved in such offence does not exceed one thousand rupees.       \r\n (2)  In the trial of an offence under sub -section (1), the provisions of sub -\r\nsection (1) of section 262 and sections 263, 264 and 265 of the said Code shall, so far \r\napplicable and with the necessary adaptation, apply.        \r\n (3)  No proceeding under this section shall be called in question merely on \r\nthe ground that the value of the goods involved was more than the limit specified in \r\nsub-section (1).     \r\nExplanation.-  For the purpose of this section, “value”-       \r\n(i) in the case of goods, whether imported or indigenous, which are \r\nlawfully sold in open market in Pakistan, means the wholesale price \r\nof such goods in open market;  \r\n(ii) in the case of goods, whether imported or indigenous, the price of \r\nwhich has been fixed by the Government, means the price so fixed’ \r\nand  \r\n(iii) in the case of goods the import of which is absolutely prohibited, \r\nmeans the price of similar or comparable indigenous goods sold in \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, shall specify in the notification the \r\nheadquarters of each Special Judge and the territorial limits within which he shall \r\nexercise jurisdiction under this Act.       \r\n (2)   No person shall be appointed as a Special Judge unless he is or has \r\nbeen a Sessions Judge.  \r\n (3) Notwithstanding the provisions of sub -sections (1) and (2), the \r\nFederal Government may, for the areas comprising the districts of Lasbela 25[,Turbat, \r\nPanjgoor and Gwadar], appoint any other officer as Special Judge and specify in the \r\nnotification his headquarters and the limits of his territorial jurisdiction under this \r\nAct. \r\n  (4) If a Special Judge is, for any reason, temporarily unable to perform \r\nhis duties under this Act, he may generally or specially authorize the Sessions Judge \r\n26[***] of the district to perform such duties of an urgent nature as he may deem \r\nproper and such Sessions Judge 26[***] shall perform such duties.   \r\n27[185A. 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 officer of customs 27a[***] or by \r\nany other officer especially authorized in this behalf by the Federal \r\nGovernment; or  \r\n(b) upon receiving a complaint or information of  facts constituting such \r\noffence made or communicated by any person; or    \r\nI upon his own knowledge acquired during any proceeding  before him \r\nunder this Act or under the Prevention of Smuggling Act,1977.    \r\n (2) Upon the receipt of report under clause (a) of sub -section (1), the \r\nSpecial Judge shall proceed with the trial of the accused: \r\n 49[Provided that such cases shall be disposed of within six months of the \r\nreceipt of report or within such extended period as the Special Judge may, for \r\nreasons to be recorded in writing, fix.]   \r\n (3) Upon the receipt of a complaint or information under clause (b), or \r\nacquired in the manner referred to in clause (c) of sub -section (1), the Special Judge \r\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 report accordingly.    \r\n (4) If, after conducting such inquiry or after considering the report of \r\nsuch Magistrate or officer, the Special Judge is of the opinion that-      \r\n(a) there is no sufficient ground for proceeding, he may dismiss the \r\ncomplaint, or   \r\n(b) there is sufficient ground for proceeding, he may proceed against the \r\nperson complained against in accordance with law.       \r\n (5) A Special Judge or a Magistrate or an officer holding inquiry under \r\nsub-section (3) may hold such inquiry, as early as possible, in accordance with the \r\nprovisions of section 202 of the Code of Criminal Procedure, 1898(Act V of 1898). \r\n185B. Special Judge, etc. to have exclusive jurisdiction. -  Notwithstanding \r\nanything contained in this Act or in any other law for the time being in force-        \r\n(a) 43[no court other than the Special Judge having jurisdiction shall try \r\nan 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 Special Appellate Court, shall entertain, hear \r\nor decide any application, petition or appeal under Chapters XXXI \r\nand XXXII of the Code of Criminal Procedure, 1898 (Act V of 1898), \r\nagainst or in respect of any order or direction made under this Act; \r\nand  \r\n(d) no court, other than the Special Judge or the Special Appellate Court, \r\nshall entertain any application or petition or pass any order or give \r\nany direction under Chapters XXXVII, XXXIX, XLIV or XLV of the \r\nsaid Code.] \r\n185C. Provisions of Code of Criminal Procedure,1898, to apply. - (1) The \r\nprovisions of the Code of Criminal Procedure, 1898(Act V of 1898), so far as they \r\nare not inconsistent with the provisions of this Act, shall apply 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\n1898(Act V of 1898), shall have effect as if an offence  punishable under this Act \r\nwere one of the offences referred to in sub-section (1) of section 337 of the Code.  \r\n185D Transfer of cases. - (1) Where more than one Special Judge are appointed \r\nwithin the territorial jurisdiction of a Special Appellate Court, the Special Appellate \r\nCourt, and where not more than one Special Judge is so appointed, the Federal \r\nGovernment, may, by order in writing direct the transfer , at any stage of the trial, of \r\nany case from the court of one Special Judge to the Court of another Special Judge \r\nfor disposal, whenever it appears to the Special Appellate Court or, as the case may \r\nbe, the Federal Government, that such transfer will promote the ends of justice or \r\ntend to the general convenience of the parties or witnesses.  \r\n(2) In respect of a case transferred to a Special Judge under sub -section(1), such \r\nSpecial Judge shall not by reason of the said transfer, be bound to recall and rehear \r\nany witness whose evidence has been recorded in the case before the transfer and \r\nmay act upon the evidence already recorded or produced before the court which tried \r\nthe case before the transfer.         \r\n(3) 53[The Board may at any stage of investigation direct transfer of investigation \r\nof criminal case from one field formation to other formation.] \r\n185E. Place of sittings. -  A Special Judge shall ordinarily hold sittings at his \r\nheadquarters but, keeping in view the general convenience of the parties or the \r\nwitnesses, he may hold sittings at any other place. \r\n185F.  Appeal to Special Appellate Court. - (1) Any person, including the Federal \r\nGovernment 28[the 28a[Board], the Collector of Customs  28b[or Director of \r\nIntelligence and Investigation]  or any other officer authorized in this behalf by the \r\nBoard], aggrieved by any order passed or decision made by a Special Judge under \r\nthis Act or under the Code of Criminal Procedure,1898(Act V of 1898), may, subject \r\nto the provisions of Chapters XXXI and XXXII of the Code, within 29[sixty days] \r\nfrom the date of the order or decision, prefer an appeal or revision to the Special \r\nAppellate Court, and in hearing and disposing of such appeal or revision, such Court \r\nshall exercise all the powers of a High Court under the said Code.    \r\n (2)  Except as otherwise provided 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 of Smuggling Act,1977, \r\nshall be competent to conduct prosecution before a Special Judge for and on behalf \r\nof the Federal Government and to withdraw prosecution when so required by the \r\nFederal Government.           \r\n (2)  A law officer appointed under the Central Law Officers \r\nOrdinance,1970 (Ordinance VII of 1970) 30[or an advocate authorized by the Board  \r\nor by an officer subordinate to it] shall be competent to conduct proceedings before a \r\nSpecial Appellate Court on behalf of the Federal Government and to withdraw such \r\nproceedings when so required by the Federal Government.]            \r\n186. Detention of goods pending payment of fine or penalty. -  (1) When any \r\nfine or penalty has been imposed, or while imposition of any fine or penalty is under \r\nconsideration 31[,or pending any inquiry or investigation], in respect of any goods, \r\nsuch goods shall not be removed by the owner until such fine or penalty has been \r\npaid 32[or such inquiry and investigation has been completed].        \r\n (2) When any fine or penalty has been imposed in respect of any goods, \r\nthe appropriate officer may detain any other goods belonging to the same owner \r\npending payment of such fine or penalty.           \r\n187. Burden of proof as to lawful authority etc. - When any person is alleged to \r\nhave committed an offence under this Act and any question arises whether he did \r\nany act or was in possession of anything with lawful authority or under a permit, \r\nlicense  54[or goods declaration or sales tax invoice in his name ] or other document \r\nprescribed by or under any law for the time being in force, the burden of proving that \r\nhe had such authority, permit, license 54[or goods declaration or sales tax invoice in \r\nhis name] or other document shall lie on him : \r\n \r\n50[Provided that any person, alleged to have committed an offence under this \r\nAct, shall bear the burden of proof that any property owned by him in his name or \r\nsomeone else name was not acquired from the proceeds of such crime: \r\nProvided further that the procedure for forfeiture of such property shall be \r\nprescribed by the Board under the rules.] \r\n54[187A.  Presumption of legal character of vehicle . -  Where any vehicle is \r\ndetained or seized under this Act or the rules made thereunder and such vehicle upon \r\nforensic examination is found to be having a tampered chassis number or cut and \r\nweld chassis or chassis number filled with welding material or re -stamped, such \r\nvehicle 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 is \r\nproduced by any person under this Act or has been seized under this Act from the \r\ncustody or control of any person, and such document is tendered by the prosecution \r\nin evidence against him, the 33[Special Judge] shall,-    \r\n (a) unless the contrary is proved by any such person, presume-     \r\n (i) the truth of the contents of such document; \r\n(ii) that the signature and every other part of such document \r\nwhich purports to be in the handwriting of any particular \r\nperson or which the Special Judge may reasonably assume to \r\nhave been signed by, or to be in the handwriting of, any \r\nparticular person, is in that person’s handwriting, and in the \r\ncase of a document executed or attested that it was executed or \r\nattested by the person by whom it purports to have been so \r\nexecuted or attested; \r\n(b) admit the document in evidence, notwithstanding that it is not duly \r\nstamped, if such document is otherwise admissible in evidence 34[:] \r\n   35[Provided that where the Customs Computerized System is \r\n operational, system generated documents shall be accepted as true and \r\n correct.]      \r\n189. Notice of conviction to be displayed.- (1) Upon the conviction of any person \r\nfor the offence of smuggling, the 1[Federal Government] may require him to exhibit \r\nin or outside, or both in and outside his place of business, if any, notices, of such \r\nnumber, size and lettering, and placed in such positions and containing such \r\nparticulars relating to conviction as it may determine, and to keep them so exhibited \r\ncontinuously for a period not less than three months from the date of conviction; and, \r\nif he fails to comply fully with the requirement, he shall be deemed to have \r\ncommitted a further offence under this Act of the nature of the original offence for \r\nwhich he was convicted.  \r\n(2) If any person so convicted refuses or fails to comply fully with any \r\nsuch requirement, any officer authorized in that behalf by an order of the 1[Federal \r\nGovernment] in writing may, without prejudice to any proceedings which may be \r\nbrought in respect of any such refusal or failure, affix the notices in or outside, 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 the conviction to the notice of \r\npersons dealing with the convicted person, the 1[Federal Government] may, in lieu \r\nof, or in addition to any such requirement, require the convicted person to exhibit for \r\nsuch period, not being a period less than three months, on such stationery used in his \r\nbusiness as may be specified in the requirement, a notice placed in such position and  \r\nprinted in type of such size and form and containing such particulars relating to the \r\nconviction as may be specified in the requirement; and, if he fails to comply fully  \r\nwith the requirement, he shall be deemed to have committed a further offence under \r\nthis Act of the nature of the original offence for which he was convicted. \r\n \r\n190. Power to publish conviction.- If the 1[Federal Government] is satisfied that \r\nit is necessary so to do, the conviction and the particulars relating to the conviction \r\nof any person for the offence of smuggling may be published in the official Gazette. \r\n191. Imprisonment may be of either description.- Imprisonment for any offence \r\nunder this Act may, in the discretion of the 36[Special Judge], be either simple or \r\nrigorous. \r\n192. Duty of certain persons to give information.- (1) Any person who comes to \r\nknow of the commission of any offence under this Act, or an attempt or likely \r\nattempt to commit any such offence, shall, as soon as may be, give information \r\nthereof in writing to the officer -in-charge of the nearest custom - house or customs -\r\nstation, or if there is no such custom -house or customs -station, to the officer -in-\r\ncharge of the nearest police-station.  \r\n (2) The officer -in-charge of a police -station who receives any \r\ninformation mentioned in sub-section (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 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 customs or the officer -in-charge of a police station before whom any \r\nperson is taken under this section shall, if the offence be bailable, either admit him to bail to \r\nappear before the Magistrate having jurisdiction or have him taken in custody before such \r\nMagistrate. \r\n(5) When 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 exercise and is subject to under the Code of Criminal \r\nProcedure, 1898 (Act V of 1898), when investigating a cognizable offence: \r\nProvided that, if the officer of customs is of opinion that there is sufficient evidence or \r\nreasonable ground of suspicion against the accused person, he shall, if the offence be \r\nbailable, either admit him to bail to appear before a Magistrate having jurisdiction, or have \r\nhim taken in custody before such Magistrate. \r\n(7) If it appears to the officer of customs that there is no sufficient evidence or \r\nreasonable ground of suspicion against the accused person, he shall release the accused  \r\nperson on his executing a bond, with or without sureties as the  officer may direct, to appear, \r\nif and when so required, before the Magistrate having jurisdiction and shall  make a full \r\nreport of the case to his immediate superior.”. \r\n \r\n4. Substituted for the words “nearest Magistrate” by the Federal Laws (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 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 seized on the ground that they are \r\nliable to confiscation under this Act shall, without unnecessary delay, be delivered into the \r\ncare of the officer of customs authorized to receive the same. \r\n(2) If there be no such officer at hand, all such things shall be carried to and deposited \r\nat the customs-house nearest to the place of seizure. \r\n(3) If there be no custom-house within a convenient distance, such things shall be \r\ndeposited at the nearest place appointed by the Collector of Customs for the deposit of things \r\nso seized. \r\n10a.[(4) When anything liable to confiscation under this Act is seized by the appropriate \r\nofficer under Section 168, the Collector of Customs or any other officer of Customs \r\nauthorized by him in this behalf may, notwithstanding the fact that adjudication of the case \r\nunder Section 179, or an appeal under section 193, or a revision under Section 196 is \r\npending, cause the things to be sold in accordance with the provisions of Section 201 and \r\nhave the proceeds kept in deposit pending adjudication of the case or, as the case may be, \r\ndisposal of the appeal or revision: \r\n Provided that if the things seized is any conveyance, it may be sold as aforesaid only if it has \r\nbeen sued for smuggling or attempting to smuggle goods notified by the Federal Government \r\nunder clause 8 of the Table in Section 156: \r\n Provided further that where the owner or person incharge of the conveyance is to be or is \r\nbeing prosecuted in a court of law, such conveyance may not be sold without permission of \r\nthe court.] \r\n(5)    If no such adjudication 10b[or, as the case may be, in such appeal or revision] the things \r\nso sold is found not to have been liable to such 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 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 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 this Act is seized by the appropriate \r\nofficer under section 168, the Collector of Customs or any other officer of customs \r\nauthorized by him in this behalf may, notwithstanding the fact that adjudication of the case \r\nunder section 179, or an appeal under section 193, or a revision under section 196 or a \r\nproceeding in any court, is pending, cause the things to be sold in accordance with the \r\nprovisions of section 201 and have the proceeds kept in deposit pending adjudication of the \r\ncase or as the case may be, disposal of the appeal or revision or the final judgment by the \r\ncourt. \r\n(5) If on such adjudication or, as the case may be, in such appeal or revision or \r\nproceedings in court, the things so sold is found not to have been liable to such 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 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  jurisdiction and powers of the officers of \r\ncustoms shall  be as follows:- \r\n  (1) a Collector of Collector of Customs may deal with cases where the value \r\nof the goods exceeds ten thousand  rupees; \r\n (2) a 1a[Additional Collector] of Customs may deal with cases where the value of the \r\ngoods does not exceed ten thousand rupees; \r\n (3) an 1 b[Assistant Collector or Deputy Collection] of Customs may deal with cases \r\nwhere the value of the goods  does not exceed two thousand five hundred rupees; \r\n (4) any other officer of customs as the Board may authorize by virtue of his office may \r\ndeal with cases where the value of the goods does not exceed two hundred and fifty rupees; \r\n (5) any officer of customs shall be competent to impose any penalty under section 156 \r\nin any case which he is authorized to deal with: \r\n  Provided that the Board may, by 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) 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 of adjudication of the \r\nOfficers of Customs shall be as follows:- \r\n   (i) Collector   Without limit. \r\n (ii)  Additional Collector  Confiscation of goods the value of which \r\ndoes not  exceed Rs. 1,500,000/ - excluding \r\nthe value of conveyance and the value of \r\nnon-dutiable goods, and imposition of the \r\npenalty under the rules. \r\n (iii)       Deputy Collector Confiscation of goods the value of which \r\ndoes not exceed Rs.500,000/- excluding the \r\nvalue of conveyance and the value of non -\r\ndutiable goods, and imposition of the \r\npenalty under the rules. \r\n  2. The Board may, by notification in the official Gazette, 1e[ fix or] vary the \r\njurisdiction and powers of any Officer of Customs or a class of officers. \r\n  3. A Collector, an Additional Collector or an Deputy Collector shall decide \r\nthe case within forty -five days of the issuance of show cause notice or within such \r\nextended period for which for reason shall be recorded in writing provided that \r\nsuch extended period shall in no case exceed ninety days. \r\n  4.  The Board shall have the powers to regulate the system of adjudication \r\nincluding 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 thereunder, the jurisdiction and powers of \r\nadjudication of the Officers of Customs in terms of amount of duties and other taxes \r\ninvolved, excluding the conveyance, shall  be as follows:-   \r\n \r\n**[*** ***** *****]. \r\n(ii) Additional Collector [without limit]. \r\n(iii) Deputy Collector not exceeding four hundred \r\nthousand rupees. \r\n(iv) Assistant Collector not exceeding fifty thousand \r\nrupees. \r\n(v) Superintendent not exceeding ten thousand \r\nrupees. \r\n(vi) Principal Appraiser not exceeding ten thousand \r\nrupees. \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\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, Section 181 or Section 182 or in Chapter \r\nXIX, in cases where the owners or persons -incharge of goods or things seized are to be, or \r\nare being, prosecuted before a Special Judge, an order of adjudication made under Section \r\n179 or under Chapter 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 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 -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 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. Special powers for Magistrates.- Notwithstanding anything contained in the Code \r\nof Criminal Procedure, 1898 (Act V of 1898) and subject to the other provisions of this Act, \r\nany Magistrate of the  first class specially empowered by the Provincial Government in this \r\nbehalf may pass a sentence of imprisonment for a term exceeding two years and of fine \r\nexceeding one thousand rupees for an offence under this Act.”. \r\n \r\n25. Substituted for the words “and Mekran” by the Customs (Amendment) Ordinance, 1977. \r\n26. 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 Judges. - (1) The Federal Government may, by \r\nnotification in the official Gazette, appoint as many Special Judges as it may consider \r\nnecessary in this section referred to a Special Judge and where it appoints more than one \r\nSpecial Judge, shall specify in the notification the territorial limits within which each one of \r\nthem shall exercise jurisdiction. \r\n(2) A Special Judge shall be a person who is or has been or is qualified to be a Sessions \r\nJudge. \r\n(3) Notwithstanding anything contained in any other provision of this Act or in any \r\nother law for the time being in force, on the appointment of a Special Judge for any area, an \r\noffence punishable under this Act shall be tried exclusively by the Special Judge and all cases  \r\npending in any other court in such area immediately before such appointment shall stand \r\ntransferred to such Special Judge. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n207 \r\n \r\n(4) The provisions of the Code of Criminal Procedure, 1898 (Act V of 1898), except \r\nthose of Chapter XXXVIII of that Code, shall apply to the proceedings of the court of a \r\nSpecial Judge and for the purposes of the said provisions, the court of a Special Judge shall \r\nbe deemed to be a Court of Session trying cases without the aid of assessors or a jury, and a \r\nperson conducting prosecution before the Court of a Special Judge shall be deemed to be a \r\nPublic Prosecutor. \r\n(5) For the purposes of sub -section (4), the Code of Criminal Procedure, 1898 (Act V \r\nof 1898) shall have effect as if an offence punishable under this Act were one of the offences \r\nreferred to in sub-section (1) of Section 237 of the Code. \r\n(6) A Special Judge shall take cognizance of, and have jurisdiction to try, an offence \r\ntriable under sub -section (3) only upon a complaint in writing made by such officer of \r\nCustoms, or such other person invested with the powers of an officer of Customs, as may be \r\nauthorized by the Central Board of Revenue in this behalf, by a general or special order in \r\nwriting.} \r\n 1b[(7) The provisions of Chapter XX of the Code of Criminal Procedure, 1898 \r\n(Act V of 1898), shall apply to trial of cases under this Act in so far as they under the Code of \r\nCriminal Procedure, 1898 (Act V of 1898), to admit to bail any person accused of any non -\r\nbailable offence punishable under this Act who appears or is brought before such court. \r\n(9) The Federal Government may, by order in writing, direct the transfer, at any stage \r\nof the trial, of any case from the court of one Special Judge to the court of another Special \r\nJudge for disposal, whenever it appears to the Federal Government that such transfer will \r\npromote the ends of justice or tend to the general convenience of parties or witnesses. \r\n(10) In respect of a case transferred to a Special Judge by virtue of sub -section (3) or \r\nunder sub-section (9), such Judge shall not, by reason of the said transfer, be bound to recall \r\nand re-hear any witness who has given evidence in the case before the transfer and may act \r\non the evidence already recorded by or produced before the court which tried the case before \r\nthe transfer.]”. \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 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 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 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 of amount of \r\nduties and other taxes involved, excluding the conveyance, shall be as follows:- \r\n(i) Additional Collector without 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 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. 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(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\n66[,] 179 66[and 195]  by an officer of Custom s below the rank of Additional \r\nCollector may prefer appeal to the Collector (Appeals) within thirty days of the date \r\nof communication to him of such decision or order: \r\n Provided that an appeal preferred after the expiry of thirty days may be \r\nadmitted by the Collector (Appeals) if he is satisfied  that the appellant has sufficient \r\ncause for not preferring the appeal within that period.]   \r\n (2) An appeal under this section shall be in such form and shall be \r\nverified in such manner as may be prescribed by rules made in this behalf. \r\n (3) An appeal made under this Act shall be accompanied by a fee of one \r\nthousand rupees to be paid in the manner that may be prescribed by the Board.  \r\n5a[193A. Procedure in appeal. -  (1) The Collector (Appeals) shall give an \r\nopportunity to the appellant to be heard if he so desires. \r\n (2) The Collector (Appeals) may, at the hearing of an appeal, allow the \r\nappellant to go into any ground of appeal not specified in the ground of appeal, if the \r\nCollector (Appeals) is satisfied that the omission of that ground from the grounds of \r\nappeal was not willful or unreasonable. \r\n \r\n68[(2A) The Collector (Appeals) may, for a period not exceeding thirty days, \r\nstay recovery of duty and taxes on filing of appeal and after affording opportunity of \r\nbeing heard to the officer of the concerned Collectorate or Directorate.]  \r\n 5b[(3) The Collector (Appeals) may, after making such further inquiry as \r\nmay be necessary pass an order, within 48,70[ninety] days from the date of filing of \r\nappeal or within such extended period as the Collector (Appeals) may for reasons to \r\nbe recorded in writing, extend, confirm, modify or annul the decision or order \r\nappealed against: \r\n Provided that such extended period shall not exceed  49{sixty] days unless the \r\nBoard further extends at any time during the pendency of appeal:]  \r\n 50[Provided further that 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 opinion that any \r\nduty has not been levied or has been short -levied or erroneously refunded, no order \r\nrequiring the appellant to pay any duty not levi ed, short -levied or erroneously \r\nrefunded shall be passed unless the appellant is given notice within the time -limit \r\nspecified in section 32 to show cause against the proposed order.    \r\n (4) The order of the Collector (Appeals) disposing of the appeal shall be \r\nin writing and shall state that points for determination, the decision thereon and the \r\nreasons for the decision. \r\n (5) On the disposal of the appeal, the Collector (Appeals) shall \r\ncommunicate the order passed by him to the appellant, the adjudicating authority and \r\nthe Collector of Customs]. \r\n \r\n6,71,76,81[194. Appellate Tribunal.- (1) There shall be established a Customs Appellate \r\nTribunal, hereinafter called as the Appellate Tribunal to exercise jurisdiction, powers \r\nand perform functions conferred upon it under this Act. \r\n \r\n(2) The Appellate Tribunal shall consist of members who shall be \r\nappointed by the Federal Government in such numbers, in accordance with such \r\nprocedure and on such terms and conditions as the Federal Government may prescribe \r\nby rules, which shall be made and take effect notwithstanding anything contained in \r\nsection 219 of this Act or the Federal Public Service Commission Ordinance, 1977 \r\n(XLV of 1977) or any other law or rules, for the time being in force: \r\n \r\nProvided that the existing members including Chairman of the Appellate \r\nTribunal shall continue to hold office, on the same terms and conditions as applicable \r\nto them prior to the commencement of the Finance Act, 2024, till the completion of \r\ntheir term of office unless removed earlier on the grounds provided in the proviso to \r\nsub-section (5). \r\n \r\n(3) A person shall be eligible to be appointed as a member of the \r\nAppellate Tribunal, if he- \r\n \r\n(a) is an advocate of a High Court for not less than fifteen years having \r\nexpertise in Customs Laws and experience of pleading at least fifty \r\nCustoms cases at various forums; and possesses such other qualifications \r\nas may be prescribed by rules; \r\n(b) is an officer of the Customs Service of Pakistan in BS-21 or above; or \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n211 \r\n \r\n(c) is an officer of the Customs Service of Pakistan in BS -20, having served \r\nin such grade for three years or more. \r\n(4) The Federal Government shall appoint any member possessing \r\nqualifications provided in clause (a) of sub -section (3) as Chairman of the Appellate \r\nTribunal. The Chairman shall hold office for a period of three years provided that the \r\nFederal Government may reappoint the Chairman for such further term or terms as it \r\nmay deem appropriate. \r\n \r\n(5) The members including, the Chairman shall cease to hold office on \r\nattaining the age of sixty -two years provided that the members falling under clauses \r\n(b) and (c) of sub -section (3) shall cease to hold office on attaining the age of \r\nsuperannuation, under the law regulating their service: \r\n \r\nProvided that a member including the Chairman may be removed by the \r\nFederal Government, on the recommendation of performance review committee, to be \r\nconstituted by the rules made under sub -section (2), at any time before the expiry of \r\nhis term or attaining the age of superannuation, as the case may be, on grounds, inter -\r\nalia, of inefficiency or misconduct, as prescribed by the rules made under sub -section \r\n(2).] \r\n \r\n9,81[194A. Appeals to the Appellate Tribunal .- (1) Any person or an officer \r\nof Customs aggrieved by any of the following orders may appeal to the Appellate \r\nTribunal against such orders:- \r\n \r\n(a) a decision or order passed by an officer of Customs not below the \r\nrank of Additional Collector under section 179; \r\n(b) an order passed by the Collector (Appeals) under section 193; \r\n(c) an order passed under section 195; \r\n(d) an order passed in revision by the Director General Customs \r\nValuation under section 25D: \r\nProvided that such appeal shall be heard by a special bench of at least \r\ntwo members one Judicial Member and one Technical Member, constituted by \r\nthe Chairman; and \r\n \r\n(e) an appellate order or a quasi -judicial order passed by the Chief \r\nCollector of Customs under provisions of this Act and the rules made \r\nthereunder provided that such appeal shall be heard by a special bench \r\nconsisting of one technical member and one judicial member: \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n212 \r\n \r\nProvided that the Appellate Tribunal may, in its discretion, refuse to \r\nadmit an appeal in respect of an order referred to in sub-section (1) where- \r\n \r\n(i) the value of the goods confiscated without option having been \r\ngiven to the owner of the goods to pay a fine in lieu of \r\nconfiscation under section 181; or \r\n(ii) in any disputed case other than a case where the determination of \r\nany question having a relation to rate of duty of customs or to the \r\nvalue of goods for purposes of assessment is in issue or is one of \r\nthe points in issue, the difference in duty involved or the duty \r\ninvolved; or \r\n(iii) the amount of fine or penalty determined by such order does not \r\nexceed fifty thousand rupees. \r\n(2) Every appeal in the prescribed form and accompanied by the \r\nprescribed fee so specified in sub section (3) under this section shall be filed, within \r\n82[forty-five days]  from the date on which the decision or order sought to be \r\nappealed against is communicated to the Board or the Collector of Customs, or as the \r\ncase may be, the other party preferring the appeal. \r\n \r\n(3)  An application under sub-section (1) by a person other than an officer \r\nof customs, shall be accompanied by a fee of twenty thousand rupees in case of a \r\ncompany, and five thousand rupees in case other than a company. \r\n \r\n(4) The Appellate Tribunal may, upon application in writing, admit an \r\nappeal after the expiration of the period specified in sub -section (2) if it is satisfied \r\nthat there was sufficient cause for not presenting it within that period. \r\n \r\n(5) Notwithstanding that an appeal has been filed under this section, the \r\nassessed or adjudged amount of duty and taxes shall be payable, unless recovery \r\nthereof has been stayed by the Appellate Tribunal: \r\n \r\nProvided that on filing of application for grant of stay, the Appellate Tribunal \r\nmay after affording an opportunity of being heard to the Collector having \r\njurisdiction, for reasons to be recorded, stay the recovery of duty and taxes for thirty \r\ndays, during which period a notice shall be issued to the respondents and after \r\nhearing the parties, order may be confirmed or varied as the Tribunal deems fit but \r\nstay order shall in no case exceed ninety days 82[: \r\n \r\nProvided further that such stay order shall be subject to furnishing of pay order \r\nor bank guarantee not less than twenty -five per cent of principal amount by the \r\naggrieved person before the register of the Tribunal.] \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n213 \r\n \r\n(6) Notwithstanding anything in this Act, where any reference or appeal \r\nwas preferred with the approval of Collector of Customs by the officer of lower rank \r\nthan that of the Collector and the reference or appeal is pending before an appellate \r\nforum or the Court, such reference or appeal shall be deemed to have been so filed \r\nby the Collector and for removal of doubt it is hereby declared the pending appeals \r\nshall not abate solely on this ground.] \r\n \r\n81[194B. Decision of appeals by the Appellate Tribunal .-(1) The Appellate \r\nTribunal may after giving the parties to the appeal an opportunity of being heard, \r\npass such orders thereon as it thinks fit confirming, modifying or annulling the \r\ndecision or order appealed against. The Appellate Tribunal may record additional \r\nevidence and decide the case but shall not remand the case for recording the \r\nadditional evidence: \r\n \r\nProvided that the appeal shall be decided within ninety days of filing the \r\nappeal: \r\n \r\nProvided further that where an appeal is not decided within the aforesaid \r\nperiod, the Appellate Tribunal with the consent of both parties and upon reasons to \r\nbe recorded in writing may extend for a further period of sixty days. \r\n \r\n(2) At the first hearing of appeal, the Appellate Tribunal shall- \r\n \r\n(a) bring to the notice of the Appellant; the provisions relating to \r\nalternate dispute resolution under section 195C of the Act; and \r\n(b) in case the Appellant decline the option of alternate dispute resolution \r\nand wish to continue with the appeal, fix date or dates for hearing and \r\ndecision of the appeal in consultation with both the Appellant and \r\nRespondent and in accordance with the rules. \r\n(3) The Appellate Tribunal shall decide the appeal on the date or dates \r\nfixed, and no adjournment shall be granted except-  \r\n \r\n(a) where there are compelling reasons for adjournment, to be recorded in \r\nwriting by the Appellate Tribunal; and \r\n(b) on mandatory payment of such cost as the Appellate Tribunal may \r\ndeem fit, which shall not be less than fifty thousand rupees.] \r\n(4) The Appellate Tribunal may, at any time within fifteen days from the \r\ndate of communication of order, with a view to rectifying any clerical, arithmetical \r\nerrors or error arising therein from accidental slip and omission apparent from the \r\nrecord, amend any order passed by it under -sub-section (1) and shall make such \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n214 \r\n \r\namendments if the mistake is brought to its notice by the Collector of Customs or the \r\nother party to the appeal: \r\n \r\nProvided that an amendment which has the effect of enhancing the \r\nassessment or reducing a refund or otherwise increasing the liability of the other \r\nparty shall not be made under this sub -section, unless the Appellate Tribunal has \r\ngiven notice to the party of its intention to do so and has allowed a reasonable \r\nopportunity of being heard. \r\n \r\n(5) The Appellate Tribunal shall send a copy of every order passed by it \r\nunder this section, disposing of an appeal, to the officer of Customs and in valuation \r\ncases also to the Director General Valuation, and the other party to the appeal: \r\n \r\nProvided that the order of the Appellate Tribunal shall remain pending for \r\nthirty days, if the Collector or other party to the appeal, prefers a reference to the \r\nHigh Court within this period. \r\n (6) Save as otherwise expressly provided in section 196, an order passed \r\nby the Appellate Tribunal in appeal shall be final.]       \r\n  \r\n81[194C. Procedure of Appellate Tribunal .—(1) The powers and functions \r\nof the Appellate Tribunal may be exercised and discharged by Benches constituted \r\nby the Chairman from amongst the members thereof.  \r\n \r\n(2) Subject to the provisions contained in sub -sections (3) and (4), the \r\nprocedure of the Appellate Tribunal including constitution of benches, case \r\nmanagement system, distribution of cases and other matters ancillary or incidental \r\nthereto shall be regulated by the rules under this Act. \r\n \r\n(3) Every appeal against a decision or order deciding a case involving duty, \r\ntax, penalty or fine exceeding five million rupees shall be heard by a Special Bench \r\nfor hearing such appeals and such Bench shall consist of not less than two members \r\nand shall include at least one judicial member and one technical member:  \r\n \r\nProvided that the Chairman may, for reasons to be recorded in \r\nwriting, constitute Benches including special Benches consisting of two or more –  \r\n \r\n(a) technical members; or  \r\n(b) judicial members. \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n215 \r\n \r\n(4) The Chairman or any other member of the Appellate Tribunal authorized \r\nin this behalf by the Chairman may, sitting singly, dispose of any case which has \r\nbeen allotted to the bench of which he is a member where,- \r\n \r\n(a)  the value of the goods confiscated without option having been given \r\nto the owner of the goods to pay a fine in lieu of confiscation under \r\nsection 181; or  \r\n(b)  In any disputed case, the difference in duty or tax involved, or the \r\namount of fine or penalty involved does not exceed five million \r\nrupees. \r\n \r\n(5)  If the members of a Bench differ in opinion on any point, the point \r\nshall be decided according to the opinion of the majority, if there is a majority, but if \r\nthe members are equally divided, they shall state the point or points on which they \r\ndiffer and the case shall be referred by the Chairman for hearing on such point or \r\npoints by one or more of the other members of the Appellate Tribunal, and such \r\npoint or points shall be decided according to the opinion of the majority of the \r\nmembers of the Appellate Tribunal who have heard the case including those who \r\nfirst heard it:  \r\n \r\nProvided that, where the members of a Special Bench are equally divided, the \r\npoints on which they differ shall be decided by the Chairman. \r\n \r\n(6) The Appellate Tribunal shall, for the purposes of discharging its \r\nfunctions, have the same powers as are vested in a court under the Code of Civil \r\nProcedure, 1908 (V of 1908), when trying suit in respect of the following matters, \r\nnamely:-  \r\n \r\n(a) discovery and inspection;  \r\n(b) enforcing the attendance of any person and examining him on oath;  \r\n(c) compelling the production of books of account and other documents; and  \r\n(d) issuing commissions. \r\n \r\n(7) Any proceeding before the Appellate Tribunal shall be deemed to be \r\njudicial proceeding within the meaning of sections 193 and 228 and for the purpose \r\nof section 196 of the Pakistan Penal Code (Act XLV of 1860), and the Appellate \r\nTribunal shall be deemed to be a Court for all the purposes of sections 480 and 482 \r\nof the Code of Criminal Procedure, 1898 (Act V of 1898).] \r\n \r\n30,77[195. Powers of Board or Chief Collector or Collector to pass certain \r\norders,-(1) The Board or the Chief Collector 82[or Director General] or the Collector \r\nof Customs  82[or Director]  may, within his jurisdiction, call for and examine the \r\nrecords of any proceeding s under this Act for the purpose of satisfying itself or, as \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n216 \r\n \r\nthe case may be, himself as to the legality or propriety of any decision or order \r\npassed by a subordinate officer: \r\n \r\n67[(1A) Where it is deemed necessary to pass fresh orders, in respect of \r\nproceedings 82[including adjudication proceedings]  referred to in sub -section (1), the \r\nBoard or Collector of Customs  82[or Director ] or 73[Chief Collector]  82[or Director \r\nGeneral] may pass the order itself or himself, as the case may be, or assign the case \r\nto an officer of higher rank, who may have passed the earlier order, for passing such \r\norder as he may think fit:] \r\n Provided that no order confiscating goods of greater value or enhancing any \r\nfine in lieu of confiscation, or imposing or enhancing any penalty, or requiring \r\npayment of any duty not levied or short -levied shall be passed unless the person \r\naffected thereby has been given an opportunity of showing cause against it and of \r\nbeing heard in person or through a counsel or other person duly authorized by him.   \r\n (2) No record of any proceedings relating to any decision or order passed \r\nby an officer of customs shall be called for or examined under sub -section (1) after \r\nthe expiry of two years from the date of such decision or order.]   \r\n \r\n74[(3) The cases records of which are called and examined under sub-section \r\n(1) shall be decided within a period of one twenty days further extendable by the \r\nBoard for another sixty days subject to recording of reasons in writing.]  \r\n33[195A. Omitted]. \r\n195B. Deposit, pending appeal, of duty demanded or penalty levied. -  Where, in \r\nany appeal under this Chapter, the decision or order appealed against relates to any \r\nduty demanded in respect of goods which are not under the control of the customs \r\nauthorities or any penalty levied under this Act, the person desirous of appealing \r\nagainst such decision or order shall, pending the appeal, deposit with the proper \r\nofficer the duty demanded or the penalty levied:       \r\n 34[Provided that  where in any particular case the Collector (Appeals) or the \r\nAppellate Tribunal is of the opinion that the deposit of duty demanded or penalty \r\nlevied would cause undue hardship to such person, the Collector (Appeals) or, as the \r\ncase may be, the Appellate Tribunal may dispense with such deposit subject to such \r\nconditions as he, or it, may deem fit to impose so as to safeguard the interest of \r\nrevenue.] \r\n 35[Provided further that an order dispensing with such deposit shall, without \r\neffecting the appeal, cease to have effect on the expiration of a period of six months \r\nfollowing the day on which it is made unless the appeal is finally decided earlier and \r\nnothing in the order dispensing with such deposit which as ceased to have effect \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n217 \r\n \r\nshall debar the appropriate officer to recover the amount of the duty demanded or \r\npenalty levied.]  \r\n \r\n36,75,81[195C. Alternative dispute resolution (ADR). - (1) Notwithstanding \r\nanything contained in this Act, or the rules made there under, any aggrieved person, \r\nin connection with any dispute pertaining to liability of customs -duty, admissibility \r\nof refund or rebate, waiver or fixation of penalty or fine, confiscation of goods, \r\nrelaxation of any time period or procedural and technical condition which is under \r\nlitigation in any court of law or an appellate authority, except in the cases where \r\ncriminal proceedings have been initiated or where interpretation of question of law \r\nhaving larger revenue impact in the opinion of the Board is involved, may apply to \r\nthe Board for the appointment of a committee for the resolution of dispute in appeal. \r\n \r\n(2) The application for alternate dispute resolution under sub -section (1) \r\nshall be accompanied by an initial proposition for resolution of the dispute, including \r\nan offer of payment of duties and taxes. \r\n \r\n(3) The Board may, subject to the provisions of sub -section (1) and (2), \r\nafter examination of the application of an aggrieved person, appoint a committee, \r\nwithin fifteen days of receipt of such application, consisting of-  \r\n \r\n(a) a retired judge not below the rank of a judge of a High Court, who \r\nshall also be the Chairperson of the Committee, to be nominated by \r\nthe Board from a panel notified by the Law and Justice Division for \r\nsuch purpose; \r\n(b) an officer of customs not below the rank of Chief Collector having \r\njurisdiction over the case; \r\n(c) a person to be nominated by the applicant from a panel notified by the \r\nBoard, comprising- \r\n(i) chartered accountants, cost and management accountants and \r\nadvocates, having minimum ten years experience in the field of \r\ntaxation;  \r\n  Provided that the taxpayer shall not nominate a chartered \r\naccountant or cost and management accountant or an advocate if \r\nthe said chartered accountant, cost and management accountant \r\nor the advocate is or has been an auditor or an authorized \r\nrepresentative of the taxpayer;  \r\n \r\n(ii) reputable businessmen as nominated by Chambers of Commerce \r\nand Industry; and  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n218 \r\n \r\n(iii)  officer of Customs Service of Pakistan who stood retired in BS \r\n21 or above: \r\n(4) The Board shall communicate the order of appointment of committee \r\nto the aggrieved person, court of law or the appellate authority where the dispute is \r\npending and the concerned Collector. \r\n \r\n(5) The committee constituted under sub -section (3) shall examine the \r\nissue and may, if it deems necessary, conduct inquiry, seek expert opinion, direct any \r\nofficer of customs or any other person to conduct an audit and shall decide the \r\ndispute by majority, within forty -five days of its constitution extendable by another \r\nfifteen days for the reasons to be recorded in writing. \r\n \r\n(6) The recovery of duties and taxes payable by the applicant in \r\nconnection with any dispute for which a committee has been appointed under sub -\r\nsection (3) shall be deemed to have been stayed from the date of appointment of the \r\ncommittee up to the date of decision of committee or its dissolution, as the case may \r\nbe. \r\n \r\n(7) If the aggrieved person is satisfied with the decision of the committee, \r\nhe shall withdraw the appeal pending before the court of law or any appellate \r\nauthority and communicate the order of withdrawal to the Collector within thirty \r\ndays of the service of the decision. \r\n \r\n(8) The decision of the committee under sub -section (5) shall be binding \r\non the Collector subject to the provision of sub-section (7). \r\n \r\n(9) Subject to sub -section (7), the Collector shall also withdraw the \r\nappeal, if any, pending before any court of law or an appellate authority in respect of \r\ndispute as mentioned in sub -section (1) within thirty days of the communication of \r\nthe order of withdrawal by the aggrieved person to the Collector. \r\n \r\n(10) If the committee fails to make recommendations within a stipulated \r\nperiod of sixty days under sub-section (5), the Board shall dissolve the committee by \r\nan order in writing and the matter shall be decided by the appellate authority where \r\nthe dispute is pending. \r\n \r\n(11) The Board shall communicate the order of dissolution to the court of \r\nLaw or the appellate authority and the Collector and the aggrieved person. \r\n \r\n(12) The aggrieved person, on receipt of the order of dissolution, shall \r\ncommunicate the order to the appellate authority, which shall decide the appeal \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n219 \r\n \r\nwithin the stipulated period as provided under the relevant provision, of the \r\ncommunication of the said order. \r\n \r\n(13) The aggrieved person shall make payment of customs duty and other \r\ntaxes as determined by the committee under sub -section (5) and all decisions, orders \r\nand judgments made or passed shall stand modified to that extent. \r\n \r\n(14) The Board may prescribe the amount to be paid as remuneration for \r\nthe services of the members of the committee, other than the member appointed \r\nunder clause (b) of sub-section (3). \r\n \r\n(15) The Board may, by notification in the official Gazette make rules for \r\ncarrying out the purposes of this section, including the procedures and manner of \r\nconducting of ADR committee meetings.] \r\n \r\n43,81[196. Reference to High Court.  – (1) Within thirty days of the 82[date of \r\nreceipt of ] the order of the Appellate Tribunal 82[omitted], the aggrieved person or \r\nany officer of Customs not below the rank of  Deputy Collector or Deputy Director, \r\nauthorized by the Collector or Director in writing ,  may file a reference, in the \r\nprescribed form, along with a statement of the case, before the High Court, stating \r\nany question of law or a mixed question of law and fact arising out of such order: \r\nProvided that the applicant shall also file complete record of the Appellate \r\ntribunal within fifteen days of preferring an application under this section. \r\n \r\n(2) A reference to the High Court under this section shall be heard by a \r\nSpecial Bench, constituted for hearing cases under this section, comprising of not \r\nless than two judges of the High Court and, the provisions of section 98 of the Code \r\nof Civil Procedure, 1908 (Act V of 1908), shall apply to the extent possible to such \r\ncases, notwithstanding anything contained in any other law for the time being in \r\nforce. \r\n \r\n(3) The Special Bench shall decide a reference within six months from \r\nthe date of its filing. The High Court upon hearing a reference under this section \r\nshall decide the question of law or a mixed question of law and fact raised in the \r\nreference and pass judgment thereon specifying the grounds on which such \r\njudgement is based and the Appellate Tribunal’s order shall stand modified \r\naccordingly. by the reference and pass judgment thereon specifying the grounds on \r\nwhich such judgment is based and the Appellate Tribunal's order shall stand \r\nmodified accordingly. \r\n \r\n(4) The High Court shall establish a case management system to ensure \r\nthat sufficient number of Special Benches are constituted, so as to ensure that a \r\nreference filed under this section is decided within the stipulated six months. \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n220 \r\n \r\n \r\n(5) Notwithstanding that a reference has been made to the High Court, \r\nthe duty shall be payable in accordance with the order of the Appellate Tribunal: \r\n \r\nProvided that the recovery shall not be made by the Collector for fifteen days \r\nfrom the date of communication of the order of the Appellate Tribunal: \r\n \r\nProvided further that, the amount of duties and taxes if reduced as a result of \r\nthe judgment in the reference, and any amount of duty and  tax is found refundable, \r\nthe High Court may, on application submitted by an officer of Customs authorized \r\nby the Collector or Director , within thirty days of the judgment of the High Court, \r\nthat he wants to prefer petition for leave to appeal to the Supreme Court, make an \r\norder authorizing the Collector to postpone the refund until the disposal of the appeal \r\nby the Supreme Court. \r\n \r\n(6) Where recovery of duty has been stayed by the High Court by an \r\norder, such order shall cease to have effect on the expiration of a period of six \r\nmonths following the day on which it is made unless the reference is decided, or \r\nsuch order is withdrawn by the High Court earlier: \r\n 82[Provided that such stay order shall be subject to furnishing of pay order or \r\nbank guarantee not less than twenty -five per cent of the principal amount by the \r\naggrieved person before the nazir of the court.] \r\n \r\n(7) Section 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an \r\napplication made to the High Court under sub-section (1). \r\n \r\n(8) An application under sub-section (1) by a person other than the officer \r\nof Customs authorized by the Collector or Director shall be accompanied by a fee of \r\nfifty thousand rupees. \r\n \r\n(9) Notwithstanding anything in this Act where any reference or appeal \r\nwas preferred with the approval of Collector by the officer below the rank of \r\nCollector, and the reference or appeal is pending before appellate forum or the Court, \r\nsuch reference or appeal shall be deemed to have been preferred and shall be deemed \r\nalways to have been so preferred by the Collector or Director. \r\n \r\n(10) The Court shall send a copy of the judgment under the seal of the \r\nCourt to the Appellate Tribunal.] \r\n \r\n46[196H.  Exclusion of time taken for copy.- In computing the period of \r\nlimitation specified for an appeal or application under this Chapter, the day on which \r\nthe order complained of was served, and if the party preferring the appeal or making \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n221 \r\n \r\nthe application was not furnished with a copy of the order when the notice of the \r\norder was served upon him, the time requisite for obtaining a copy of such order, \r\nshall be excluded.       \r\n196I. Transfer of certain pending  proceedings. -  (1) Every appeal which is \r\npending before the Board under section 193 as it stood immediately before the \r\nappointed day and any matter arising out of or connected with such proceedings shall \r\nstand transferred on the appointed day to the Appellate Tribunal and the Appellate \r\nTribunal may proceed with such appeal or matter from the stage at which it then was \r\nor  may re-hear the same, as it may deem fit.     \r\n (2) Every proceeding which is pending immediately before the appointed \r\nday before the Board or the Collector of Customs under section 195 as it stood \r\nimmediately before that day, and any matter arising out of or connected with such \r\nproceedings and which is so pending shall continue to be dealt with by the Board or \r\nthe Collector of Customs, as the case may be, as if the said section had not been \r\nsubstituted.       \r\n (3) Every proceeding pending before the Federal Government under \r\nsection 196 as it stood immediately before the appointed day and any matter arising \r\nout of or connected with such proceedings which is so pending shall stand \r\ntransferred to the Appellate Tribunal and Appellate Tribunal may proceed with such \r\nproceedings or matter from the stage at which it then was or may  re -hear the same, \r\nas it may deem fit, as if such proceedings or matter were an appeal filed before it:     \r\n Provided that if any such proceeding or matter relates to an order where-    \r\n(a) the value of the goods confiscated without option having been given \r\nto the owner of the goods to pay a fine in lieu of confiscation under \r\nsection 181; or  \r\n(b) in any disputed case, other than a case where the determination of any \r\nquestion having a relation to the rate of duty of customs or to the \r\nvalue of goods for purposes of assessment is in issue or is one of the \r\npoints in issue, the difference in duty involved or the duty involved; \r\nor  \r\n(c) the amount of fine or penalty determined by such order; does not \r\nexceed ten thousand 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.- 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 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 an officer of \r\ncustoms under this act may, 1a[within thirty days of the date of receipt of such decision or \r\norder], appeal there  from to the Board, or, in such cases as the 1b[Federal Government] \r\ndirects, to any officer of customs not lower in rank than a Deputy Collector of Customs, and \r\nthe appellate authority may thereupon make such further inquiry as it may consider \r\nnecessary, and, after giving him an opportunity of being heard if he so desires, pass such \r\norder as it thinks fit, confirming, altering or annulling the decision or order appealed against: \r\n  Provided that no order confiscating goods of greater value, or enhancing any fine in \r\nlieu of confiscation, or imposing or enhancing any penalty, or requiring payment of any duty \r\nnot levied or short-levied shall be passed unless the person affected thereby has been given an \r\nopportunity of showing cause against it and of being heard in person or through a counsel or \r\nother person duly authorised by him. \r\n 194. Deposit, pending appeal, of duty demanded or penalty levied. - (1) Any person \r\ndesirous of appealing under section 193 against any decision or order relating to any duty \r\ndemanded 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 or if \r\nhe is so permitted by the appellate authority at any later stage before the consideration of the \r\nappeal, deposit with the appropriate officer the duty demanded or levied. \r\n Provided that such person may, instead of depositing an aforesaid the entire amount of the \r\npenalty, deposit only fifty per cent thereof and furnish a guarantee from a scheduled bank for \r\nthe due payment of the balance: \r\n Provided further that where, in any particular case, the appellate authority is of the opinion \r\nthat the deposit of duty demanded or penalty levied will 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 purpose of satisfying itself  \r\n196. or, as the case may be, himself as to the legality or propriety of any decision or \r\norder passed therein by a subordinate officer and may pass such order as it to he may think \r\nfit: \r\n  Provided that no order confiscating goods of greater value, or enhancing any fine in \r\nlieu of confiscation, or imposing or enhancing any penalty or requiring payment of any duty \r\nnot levied or short-levied shall be passed unless the person affected thereby has been given an \r\nopportunity of showing cause against it and of being heard in person or through a counsel or \r\nother person duly authorised by him.] \r\n (2) No record of any proceedings relating to any decision or order passed by an officer \r\nof customs shall be called for and examined under sub -section (1) after the expiry of two \r\nyears from the date of such decision or order. \r\n 196. Revision by the 1b{Federal Government].- The 1b[Federal Government] may, on \r\nthe application of any person aggrieved by any decision or order passed under section 193, \r\n1d[194 or 195], if the application is made 1e[within thirty days of the date of receipt of such \r\ndecision or order], pass such order in relation thereto as it thinks fit: \r\n Provided that no order confiscating goods of greater value, or enhancing any fine in lieu of \r\nconfiscation, or imposing or enhancing any penalty, or requiring payment of any duty not \r\nlevied or short -levied shall be passed unless the person affected thereby has been given an \r\nopportunity of showing cause against it and of being heard in person 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 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 propriety of \r\nany decision or order passed therein by an officer subordinate to it and may pass such orders \r\nas it thinks fit: \r\n Provided that no order confiscating goods of greater value, or enhancing any fine in lieu of \r\nconfiscation, or imposing or enhancing any penalty, or requiring payment of any duty not \r\nlevied or short levied shall be passed unless the person affected thereby has been given an \r\nopportunity of showing cause against it and of being heard in person or through a counsel or \r\nother person duly authorised by him. \r\n 1d. Substituted for the words and figure “by an officer of Customs or the Board, or an \r\norder passed  under Section 195 by the Board confiscating goods of greater 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, 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 customs lower in rank than a Collector of \r\nCustoms 2b[ , other than a notice of demand served under section  \r\n 202,] may appeal to the Collector (Appeals) within thirty days of the date of the \r\ncommunication to him of such decision order: \r\n Provided that an appeal filed after the expiry of thirty days may be admitted by the Collector \r\n(Appeals) if he is satisfied that the appellant had sufficient cause for not filing the appeal \r\nwithin that period. \r\n (2) An appeal under this section shall be  such form and shall be verified in such \r\nmanner as may be specified by rules 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 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 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 the appellant \r\nto go into any ground of appeal not specified in the grounds of appeal, if the Collector \r\n(Appeals) is satisfied that the omission of that ground from the grounds of  appeal was not \r\nwilful or unreasonable. \r\n  (3) The Collector (Appeals) may, after making such further inquiry as may be \r\nnecessary, pass such order as he thinks fit conforming, modifying or annulling the decision or \r\norder appealed against, or may refer the case back to the adjudicating authority with such \r\ndirection as he may think fit for a fresh adjudication or decision, as the case may be, after \r\ntaking additional evidence, if necessary: \r\n  Provided that an order enhancing any penalty or fine in lieu of confiscation or \r\nconfiscating goods of greater value 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\n  Provided further that, where the Collector (Appeals) is of the opinion that any duty \r\nhas not been levied or 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\nwriting and shall state the points for determination, the decision thereon and the reasons for \r\nthe decision. \r\n  (5) On the disposal 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 appealed against, or may refer the case back to the adjudicating authority with such \r\ndirection as he may think fit for a fresh adjudication or decision, as the case may be, after \r\ntaking additional evidence, if necessary:  \r\n Provided that an order enhancing any penalty or fine in lieu of confiscation or \r\nconfiscating goods of greater value 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 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 or if \r\nhe is so permitted by the appellate authority at any later stage before the consideration of the \r\nappeal, deposit with the appropriate officer the duty demanded or the penalty levied: \r\n Provided that such person may, instead of depositing as aforesaid the entire amount of the \r\npenalty, deposit only fifty per cent thereof and furnish a guarantee from a scheduled bank for \r\nthe due payment of the balance:  Provided further that where, in any, \r\nparticular case, the appellate authority is of the opinion that the deposit of duty demanded or \r\npenalty levied will cause undue hardship to the appellant, it may dispense with such deposit, \r\neither unconditionally or subject to such conditions as it may deem fit to impose. \r\n (2) If, upon an appeal it is decided that the whole or 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 exercised the powers of a District 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. 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 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 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  \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 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 any appeal, in respect of any order referred to in sub -section \r\n(1) if such order relates to – \r\n(a) any goods imported or exported as baggage; \r\n(b) any goods loaded in a conveyance for importation into Pakistan, but which are not \r\nunloaded at their place of destination in Pakistan; or so much of the quantity of such goods as \r\nhas not been unloaded at any such destination if goods unloaded at such destination are short \r\nof the quantity required to be unloaded at that destination; \r\n(c) repayment of customs-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 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 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 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 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 \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 \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 \r\ndecision or order appealed against or may refer the case back to the authority which passed \r\nsuch decision or order with such directions as the Appellate Tribunal may think fit, for a fresh \r\nadjudication or decision, as the case may be, after taking additional evidence, if necessary \r\n22[:]          \r\n  23[Provided that the appeal shall be decided within sixty days of filing the appeal or \r\nwithin such extended period as the Tribunal may, for reasons to be recorded in writing fix, \r\nprovided that such extended period shall not 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)(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 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 (XIII of 2001). \r\n28a. Following explanation was omitted by the FA, 2007:- \r\n“Explanation:- 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\nhaving a relation to the rate of duty of customs or to the value of goods for purposes of \r\nassessment is in issue or is one of the points in issue, the difference in duty involved or the \r\nduty involved; or” \r\n \r\n28c. Substituted  by the FA, 2007.At the time of substitution it was as under :- \r\n \r\n“(c) the 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:- \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 adjudicating 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) The Collector of Customs, may, of his own motion, call for and examine the record \r\nof any proceeding in which an adjudicating authority subordinate to him has passed any \r\ndecision or order under this Act for the purpose of satisfying himself as to the legality or \r\npropriety of any such decision or order and may, by order, direct such authority to apply to \r\nthe Collector (Appeals) for the determination of such points arising out of the decision or \r\norder as may be specified by the Collector of Customs in his order. \r\n (3) No order shall be made under sub -section (1) or sub -section (2) after the expiry of \r\none year from the date of the decision or order. \r\n (4) Where in pursuance of an order under sub -section (1) or sub -section (2) the \r\nCollector of Customs or any officer of Customs authorised in his behalf by him makes an \r\napplication to the Appellate Tribunal or the Collector (Appeals) within a period of thirty days \r\nfrom the date of communication of the order under sub -section (1) or sub -section (2), such \r\napplication shall be heard by the Appellate Tribunal or the Collector (Appeals), as the case \r\nmay be, as if such application were an appeal made against the decision or order of the \r\nadjudicating authority and the provisions of the Act regarding appeals including the \r\nprovisions of sub-section (4) of section 196 shall, so far as may be, apply to such application. \r\n  (5) The Board, or the Collector of Customs within his jurisdiction, may call \r\nfor and examine the record of any decision or order where the decision or order is of the \r\nnature referred to in the first proviso to sub -section (1) of  section 194A for the purpose of \r\nsatisfying itself or, as the case may be, himself as to the legality or propriety of the decision \r\nor order passed therein by a subordinate officer and may pass such order as it or he may think \r\nfit: \r\n Provided that no order confiscating goods of greater value, or enhancing any fine in lieu of \r\nconfiscation, or imposing or enhancing any penalty, or requiring payment of any duty not \r\nlevied or short levied or reducing the amount of repayment of customs duty or drawback shall \r\nbe passed unless the person affected thereby has been given an opportunity of showing cause \r\nagainst it and of being heard in person or through a counsel or other person duly authorised \r\nby him: \r\n Provided further that no record of any proceedings relating to any decision or order passed 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 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 order passed under section 193, \r\nwhere the order is of the nature referred to in the first proviso to sub -section (1) of section \r\n194-A annual or modify such order. \r\n (2) An application under 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 presenting it within that period. \r\n (3) An application under sub -section (1) shall be in such form and shall be verified in \r\nsuch manner as may be specified by rules made in this behalf and shall be accompanied by a \r\nfee of two hundred rupees. \r\n (4) The Federal Government may, of its own motion, annual or modify any order \r\nreferred to in sub-section (1). \r\n (5) No order enhancing any penalty or fine in lieu of confiscation or confiscating goods \r\nof greater value shall be passed under this section -- \r\n (a) in any case in which an order passed under section 193 has enhanced any penalty or \r\nfine in lieu of confiscation or has confiscated goods of greater value; and (b) in any other \r\ncase, unless the person affected by the proposed order has been given notice to show cause \r\nagainst it within one year from the date of the order sought to be annulled or modified. \r\n (6) Where the Federal Government is of the opinion that any duty of customs has not \r\nbeen levied or has been short levied or has been erroneously refunded, no order levying or \r\nenhancing the duty shall be made under this section 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. 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 levied would cause undue hardship to such person. the \r\nAppellate Tribunal may dispense with such deposit 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. 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\nduty, admissibility of refund or rebate, waiver or fixation of penalty or fine, confiscation of \r\ngoods, relaxation of any time period or procedural and technical condition may apply to the \r\nCentral Board of Revenue for the appointment of a committee for the resolution of any \r\nhardship or dispute mentioned in detail in the application 36c[:] \r\n \r\n36c[Provided that only those disputes which are under litigation, in any court of law or an \r\nappellate authority, shall be entertained for dispute resolution under the provisions of this \r\nsection.] \r\n \r\n(2) The Central Board of Revenue, after examination of the application of an aggrieved \r\nperson, shall appoint a committee consisting of an officer of customs and  two persons from a \r\nnotified panel of 37[retired District and Sessions Judge and retired 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\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. Statement of case to High Court. - (1) The Collector of Customs, or the other \r\nparty may, within thirty days of the date upon which he is served with notice of an order \r\nunder section 194-B (not being an order relating among other things, to the determination of \r\nany question having a relation to the rate of duty of customs or to the value of goods for \r\npurposes of assessment), by application in such form as may be specified by rules made in \r\nthis behalf, accompanied, where the application is made by the other party, by a fee of two \r\nhundred rupees, require the Appellate Tribunal to refer to the High Court any question of law \r\narising out of such order and subject to the other provisions contained in this section, the \r\nAppellate Tribunal shall, within one hundred and twenty days of the receipt of such \r\napplication, draw up a statement of the case and refer it to the High Court:  \r\n Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by \r\nsufficient cause from presenting the application within the period herein before specified, \r\nallow it to be presented, within a further period not exceeding thirty days.  \r\n  \r\n (2) On receipt of notice that an application has been made under sub -section (1), the \r\nperson against whom such application has been made, may, notwithstanding that he may not \r\nhave filed such an application, file, within forty -five days of the receipt of the notice, a \r\nmemorandum of cross -objectives verified in such a manner as may be specified by rules \r\nmade in this behalf against any part of the order in relation to which an application for \r\nreference has been made and such memorandum shall be disposed of by the Appellate \r\nTribunal as if it were an application presented within the time specified in sub -section (1).\r\n      \r\n (3) If, on an application made under sub -section (1), the Appellate Tribunal refuses to \r\nstate the case on the ground that no question of law arises, the Collector of Customs, or, as \r\nthe case may be, the other party may, within one hundred twenty days from the date on which \r\nhe is served with notice of such refusal, apply to the High Court and the High Court may, if it \r\nis not satisfied with the correctness of the decision of the Appellate Tribunal, require the \r\nAppellate Tribunal to state the case and to refer it, and on receipt of any such requisition, the \r\nAppellate Tribunal shall state the case and refer it accordingly.   \r\n   \r\n (4) Where in the exercise of the powers under sub -section (3), the Appellate Tribunal \r\nrefuses to state a case which it was required by an applicant to state, the applicant may, \r\nwithin thirty days from the date on which he receives notice of such refusal, withdraw his \r\napplication 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, the Appellate Tribunal may draw up a \r\nstatement of the case and refer it through the Chairman direct to the Supreme Court. \r\n 196-B. Power of High Court or Supreme Court to require statement to be amended. - \r\nIf the High court or the Supreme Court is not satisfied that the statement in a case referred to \r\nit is sufficient to enable it to determine the questions raised thereby, the court may refer the \r\ncase back to the Appellate Tribunal for the purpose of making such additions thereto or \r\nalterations thereto or alterations therein 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, 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 High Court or Supreme Court on the case stated. - (1) The High \r\nCourt or the Supreme Court hearing any such case shall decide the question of law raised \r\ntherein, and shall deliver its judgment thereon containing the grounds on which such decision \r\nis founded and a copy of the judgment shall be sent under the seal of the Court and the \r\nsignature of the Registrar to the Appellate Tribunal which shall pass such orders as are \r\nnecessary to dispose of the case in conformity with such judgment.   \r\n      (2) The costs of any \r\nreference to the High Court or the Supreme Court, which shall not include the fee for making \r\nthe reference, shall be in the discretion of 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 Court, or \r\n(b) any order passed by the Appellate Tribunal relating, among other things, to the \r\ndetermination of any question having a relation to the rate of duty of customs or to the value \r\nof goods for purposes of assessment. \r\n 196-F. Hearing before Supreme Court. - (1) 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 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 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 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 of the communication of order of the Appellate Tribunal under sub-\r\nsection (3) of section 194B, the aggrieved person or the Collector may 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 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 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] days stipulated for making the recommendations may be extended by the Board for \r\n  another 38a[sixty] days on specific request of the committee”, omitted 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 Assistant Collector ]     5[*****] may prefer appeal to the \r\nCollector (Appeals) within thirty days of the date of communication to him of such decision \r\nor order: \r\nProvided that an appeal preferred after the expiry of thirty 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 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 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. 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 judicial and technical members as it \r\nthinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.       \r\n 7[(2) A judicial member shall be a person who has been a Judge of the High Court, or is or has been \r\na District Judge and is qualified to be a Judge of High Court, or is or has been an advocate of a High Court \r\nand is qualified to be a Judge of a High Court.]       \r\n 7a[(3) A technical member shall be an officer of 63[Pakistan Customs Service] equivalent in rank to \r\nthat of a Member of the Board or Chief Collector of Customs or Director General or a senior Collector with \r\n64[three] years experience in that position.]  \r\n    (4) The Federal Government shall appoint one of the members of the Appellate Tribunal to be the \r\nChairman thereof.            \r\n    (5) The terms and conditions 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. At the time of substituteion the 195C section was : \r\n[195C. 36a[Alternative] Dispute Resolution.- 36b[(1) Notwithstanding anything  in this Act, or the rules made \r\nthere under, any aggrieved person, in connection with any dispute pertaining to liability of customs -duty, \r\nadmissibility of refund or rebate, waiver or fixation of penalty or fine, confiscation of goods, relaxation of any \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n233 \r\n \r\ntime period or procedural and technical condition which is under litigation in any Court of law or an Appellate \r\nAuthority, except in the cases where first information reports (FIRs) have been lodged or criminal proceedings \r\nhave been initiated or where interpretation of question of law having larger revenue impact in the opinion of the \r\nBoard is involved, may apply to the Board for the appointment of a Committee for the resolution of dispute in \r\nappeal.  \r\n (2)    Subject to the provision of sub -section (1), the Board, after examination of the application of an \r\naggrieved person, may appoint a committee, within thirty days of receipt of such application, consisting of an \r\nofficer of customs [not below the rank of Collector]  \r\nand two persons from a notified panel of retired District and Sessions judge and retired judges of High Court or \r\nChartered or Cost Accountants, Advocates, Tax consultants or reputable taxpayers for the resolution of the \r\nhardship or dispute.] \r\n (3) The committee constituted under sub-section (2) shall examine the issue and may, if it deems \r\nnecessary, conduct inquiry, seek expert opinion, direct any officer of customs or any other person to conduct an \r\naudit and make recommendations 38[, within 38a, 54[ninety] days of its constitution,] in respect of the resolution of \r\ndispute as it may deem fit 39, 55[.] \r\n \r\n40, 55[Omitted] \r\n \r\n 56[(3A) If the Committee constituted under sub -section (2) fails to make recommendations within a \r\nstipulated period of ninety days, the Board may dissolve the committee and constitute a new committee which \r\nshall decide he matter within a further period of ninety days, and after expiry of that period, if the dispute is not \r\nresolved, the matter shall be taken up the by the appropriate forum for decision.]   \r\n (4) The Board may, on the recommendation of the committee, pass such order, as it may deem \r\nappropriate 57[,within 65[ninety] days of the receipt of recommendations of the committee] 65[; \r\n Provided that if such order is not passed within the aforesaid period, recommendations of the committee \r\nshall be treated to be an order passed by the Board under this sub-section.] \r\n 47[4A Notwithstanding anything contained in sub -section (4), the Chairman and a member \r\nnominated by him may, on the application of an aggrieved person, for reasons to be recorded in writing and on \r\nbeing satisfied that there is an error in the order or decision, pass such order as may be deemed just and \r\nequitable.] \r\n (5) The aggrieved person may make the payment of customs duty and other taxes as determined \r\n41[if any] by the Board in its order under sub-section (4) 65[or as per recommendations of the committee in terms \r\nof proviso to sub-section (4), as the case may be,] and all decisions, orders and judgments made or passed shall \r\nstand modified to that extent and all proceedings under this Act or the rules made thereunder by any authority \r\nshall abate: \r\n Provided that, in case the matter is already sub -judice before any authority, or tribunal or the court, an \r\nagreement made between the aggrieved person and the Board in the light of recommendations of the committee \r\nshall be submitted before that authority, tribunal or the court for consideration and order as deemed appropriate.\r\n 42[(6) Omitted. \r\n (7) The Board may, 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. 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.] \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\nappoint an Indirect Taxes Settlement Commission to exercise the powers and discharge the \r\nfunctions conferred on it under this Chapter. \r\n(2) The Commission shall consist of a Chairman and as many members as \r\nmay be necessary, and shall function within the Division of the Federal Government dealing \r\nwith revenue. \r\n  (3) The members of the Commission shall be appointed by the Federal \r\nGovernment from amongst persons of integrity and outstanding ability having special \r\nknowledge of, and experience in, matters relating to customs, central excise and sales tax \r\nlaws and procedures, and having not less than twenty -two years of service in the customs, \r\ncentral excise or sales tax departments: \r\n  Provided that the Federal Government may also appoint suitable number of \r\nassociate member, not exceeding one associate member for each bench of the Commission, \r\nfrom amongst persons of integrity and outstanding ability 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 the Chairman thereof. \r\n 196L. Definitions.- 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 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 for revision has been filed \r\nafter the period of limitation and which has not been admitted, such appeal or application for \r\nrevision shall not be deemed to be a proceeding pending within the 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. Powers and functions of the Commission. -(1) The powers and functions of the \r\nCommission may be exercised and discharged by benches constituted by the Chairman from \r\namongst the members and associate members. \r\n     (2) A bench shall, ordinarily, 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 his functions on the bench. \r\n(2) No act or proceeding of the Commission shall be invalid merely on the ground \r\nof existence of any vacancy of an associate member on the bench. \r\n(4) Subject to the provisions of this Act, the Commission shall have the \r\npower to regulate its own procedure; and the procedure of benches in all matters arising out \r\nof the discharge of its functions, including the places at which the benches shall  hold their \r\nsittings. \r\n  (5) If the members of a bench differ in opinion as to the decision to be given \r\non any issue,- \r\n(a) the issue shall be decided according to the opinion of the majority, if there is a \r\nmajority; \r\n(b) if the members are equally divided and the Chairman of the Commission is not \r\nhimself a member of the bench, the case shall be referred to the Chairman and the \r\ndecision of the Commission shall be expressed in terms of the opinion of the \r\nChairman; and \r\n(c) if the members are equally divided and the Chairman of the Commission is himself \r\na member of the bench, the opinion of the Chairman shall prevail, and the decision  \r\nof the Commission shall be expressed in terms of opinion of the Chairman. \r\n  (6) In addition to the powers conferred on the Commission under this \r\nChapter, it shall have all the powers which are vested in an officer of customs for the proper \r\ndischarge of its functions under this Chapter.  \r\n  \r\n 196N. Application for settlement of cases. - (1) Any person aggrieved by any order or \r\ndecision may, at any stage of his case, make an application in such form and in such manner \r\nas may be prescribed, containing full and true disclosure of his circumstances and the facts \r\nwhich he may not have disclosed 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 amount of duty \r\npayable exceeds one hundred thousand rupees. \r\n  (2) Every application made under sub -section (1) shall be accompanied by \r\nsuch fee as may be prescribed by the Commission.   \r\n (3) An applicant, once having made an application under sub -section (1), shall not be \r\nentitled to withdraw it. \r\n \r\n 196O. Disposal of applications by the Commission. -(1) The Commission may, before \r\ndisposing of any application, call for such particulars as it may require in respect of the \r\napplication brought before it, or cause further enquiries to be made by the Collector of \r\nCustoms and the basis of his report and having regard to the nature and circumstances of the \r\ncase, it may, by order, allow the application to be proceeded with or reject the application: \r\n \r\n Provided that an application shall not be rejected under this sub -section unless an opportunity \r\nof being heard is provided to the applicant. \r\n \r\n (2) Notwithstanding anything contained in sub -section (1), an application shall not be \r\nproceeded with under that sub-section if the Collector of Customs objects to such application \r\non the ground that the particulars of evasion on the part of the applicant or perpetration of \r\nfraud by him for evading customs duty under this Act and the rules made thereunder has been \r\nestablished or is likely to be established by an Officer of Customs: \r\n Provided that where the Commission does not agree with the objections raised by the \r\nCollector, it may, after giving the Collector an opportunity of being heard, accept the \r\napplication to being proceeded with under sub-section (1). \r\n \r\n (3) Where an application is allowed to be proceeded with under sub-section (1), the \r\nCommission may call for the relevant records from the Collector of Customs, and after \r\nexamination of such records, if the Commission is of the opinion that any further inquiry in \r\nthe matter is necessary, it may direct the Collector to make or cause to be made such further \r\nenquiry and furnish a report on the matters within such time as it may fix. \r\n(4) After examination of the records and report of the Collector received under sub -\r\nsection (1) or sub  section (3), and after giving an opportunity to the applicant and to the \r\nCollector to be heard, in person or through their authorized representatives, and after \r\nexamining such further evidence as may be placed before it or obtained, the Commission \r\nmay, in accordance with the provisions of this Act and the rules made thereunder, pass such \r\norder as it thinks fit on the matters stated in the application and reported to it by the Collector \r\nunder sub-section (1) or sub-section (3). \r\n  \r\n (5) Every order passed under sub -section (4), shall provide for the terms of settlement, \r\nincluding any demand of duty, regulatory duty, additional duty, surcharge, penalty, fine in \r\nlieu of confiscation or prosecution proceedings and the manner in which any sum due under \r\nthe settlement shall be paid, and all the matters to make the settlement effective and shall also \r\nprovide that the settlement shall be void if it is subsequently found by the Commission that it \r\nhas been obtained by fraud or misrepresentation. \r\n (6) Where a settlement becomes void, the proceedings with respect to the matters \r\nrelating to the settlement shall be revived from the stage at which the application was \r\nallowed, except the maters pending in appeal or revision before making an application under \r\nsub-section (1) of section 196 -N, and the concerned officer of customs may, notwithstanding \r\nanything contained in any other provision of 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 case in \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n237 \r\n \r\naccordance with the provisions of this Act and the rules made thereunder, as if no application \r\nunder section 196-N had been made. \r\n \r\n 196P. Recovery of sums due under an order of settlement. - Any sum specified in an \r\norder of settlement passed under sub -section (4) of section 196 -O shall, subject to such \r\nconditions as may be specified therein, be recovered, and any additional duty or penalty for \r\ndefault in making payment of such sum, may be imposed and recovered in accordance with \r\nthe provisions of this Act and the rules made thereunder by the officer of customs having \r\njurisdiction in the case. \r\n \r\n 196Q. Bar on subsequent application for settlement in certain cases.- No fresh \r\napplication for settlement shall  be made where – \r\n(i) an order of the settlement passed under section 196-O provides for the imposition \r\nof a penalty on \r\n the person on the ground of evasion of customs duty; or \r\n(ii) a person is convicted of any offence under section 156(1); or \r\n(ii) a case is sent back to the officer of customs by the Commission for assessment or \r\nre-assessment for any reason; or \r\n(iii) the settlement becomes void under this Chapter. \r\n  \r\n 196R. 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 force. \r\n  \r\n 196S. Power of the Commission to re -open proceedings. - If the Commission is, for \r\nreasons to be recorded in writing, of the opinion that for the proper disposal of the case \r\npending before it, it is essential to re-open any proceedings connected with the case but which \r\nhave been completed under this Act by any officer of customs before the application under \r\nsection 196 -N was made, it may, with the concurrence of the applicant, re -open such \r\nproceedings and pass such order thereon as it thinks fit, as if the case in relation to which the \r\napplication for settlement had been made by the applicant under that section covered such \r\nproceedings as well: \r\n \r\n  Provided that no proceedings shall be re -opened by the Commission under this \r\nsection if the period between the finalization of such proceedings and the date of application \r\nfor settlement under section 196-N exceeds one year. \r\n  \r\n 196T. 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 Pakistan Penal Code (Act XLV of 1860), and for the \r\npurpose of section 196 thereof. \r\n  \r\n 196U. Communications of orders. - The Commission shall communicate 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.       \r\n198. Power to open packages and examine, weigh or measure goods. -  The \r\nappropriate officer may open any package or container and examine, weigh or \r\nmeasure any goods brought to the customs -station for importation or exportation and \r\nmay for that purpose unload any such goods from the conveyance on which they \r\nhave been imported or are to be exported 1[:]          \r\n 2[Provided that the Collector may, for reasons to be recorded in writing, defer \r\nthe examination of goods or class of goods belonging to a particular importer or class \r\nof importers, exporters or class of exporters and cause it to be performed at a \r\ndesignated place he deems fit and proper.] \r\n199. Power to take samples of goods. -  (1) The appropriate officer may, on the \r\nentry or clearance of any goods or at any time while such goods are being passed \r\nthrough the customs -area, take samples of such goods in the presence of the owner \r\nthereof or his agent 3[or where the Customs Computerized System is operational in \r\nthe presence of the custodian of the goods], for examination or testing or for \r\nascertaining value thereof or for any other necessary purpose.       \r\n (2) After the purpose for which a sample was taken is carried out, such \r\nsample shall, if practicable, be restored to the owner, but if the owner fails to take \r\ndelivery of the sample within one month of the date on which he is asked in writing \r\nto take its delivery, it may be disposed of in such manner as the Collector of Customs \r\nmay direct. \r\n (3) In the case of goods which consist of drugs or articles intended for \r\nconsumption as food, and in respect of which the taking of samples for the purposes \r\nof this sub -section may have been authorised by a general or special order of the \r\nProvincial Government, the appropriate officer may also in like circumstances take \r\nsamples thereof for submission to, and examination by, such officer of  Government \r\nor of a local authority as may be specified in such order.  \r\n200. Owner to make all arrangements and bear all expenses. - Any opening, \r\nun-packing, 3[weighing], measuring, repacking, bulking, sorting, letting, marking, \r\nnumbering, 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 with the operational Customs \r\nComputerized System all the above functions shall be performed by the custodian of \r\nthe cargo and the importer 48[or exporter] shall bear all expenses.]  \r\n201. Procedure for sale of goods and application of sale proceeds. -  (1) Where \r\nany goods, other than confiscated goods, are to be sold under any provision of this \r\nAct, they shall be sold after due notice to the owner  7[or his agent or custodian of \r\nthe goods] by public auction 55[omitted].   \r\n 41[(1A) The goods m ay be sold under sub -section (1)  through electronic \r\nmeans, as prescribed by the Board under the rules.] \r\n       (2) The sale proceeds shall be applied to the following purposes in their \r\nrespective order, namely:-    \r\n  (a) first to pay the expenses of the sale; \r\n  (b)  then to pay the freight or other charges, if any, payable in \r\nrespect of the goods, if notice of such charges has been given \r\nto the person holding the goods in custody; \r\n(c) then to pay the customs -duty, other taxes and dues payable to \r\nthe 8[Federal Government] in respect of such goods; \r\n (d) then to pay the charges due to the person holding such goods \r\n  in custody.             \r\n (3) The balance, if any, shall be paid to the owner  of the goods, provided \r\nhe applies for it within six months of the sale of the goods or shows su fficient cause \r\nfor not doing so 52[: \r\n Provided that, in case wherein goods declaration has been filed, the share of \r\nimporter in sale proceeds shall not exceed the declared value of the goods.]     \r\n 55[(4) No court shall stay the auction proceedings unless the person obtaining \r\nstay order furnish pay order or bank guarantee not less than fifty per cent of the \r\nreserve price of the goods before the nazir of the court.] \r\n9[202.  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 calling for the \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n240 \r\n \r\npayment of any amount unpaid which may be payable by way of penalty or by way \r\nof duty, tax or other levy or under any bond 10[,guarantee] or other instrument \r\nexecuted under  this Act or such other law or the rules made there under, the \r\nappropriate officer-          \r\n(a) may deduct or require any other officer of Customs, 49[or Inland \r\nRevenue] to deduct such amount from any money owing to such \r\nperson which may be under the control of the Customs, 49[or Inland \r\nRevenue] authorities; or  \r\n(b) if it cannot be so recovered, may recover, or may require any other \r\nofficer of Customs, 49[or Inland Revenue] to recover, such amount by \r\ndetaining and selling any goods belonging to such person which are \r\nunder the control of the Customs, 49[or Inland Revenue]  authorities \r\n10a[:] \r\n10a[Provided that notwithstanding anything contained in any other law for the \r\ntime being in force, if a defaulter sells or transfers ownership of his assets, \r\nthe defaulted amount of duty and taxes shall be the first charge on the \r\nbusiness so transferred.] \r\n (2) If the amount cannot be recovered from such person in the manner \r\nprovided in sub -section (1), the appropriate officer may serve upon the defaulter a \r\nnotice in the prescribed form requiring him to pay the amount specified in the notice \r\nwithin such time as may be so specified.         \r\n (3) If the amount referred to in the notice under sub-section (2) is not paid \r\nwithin the time specified therein or within the further time, if any, allowed by the \r\nappropriate officer, the appropriate officer may proceed to recover from the defaulter  \r\nthe said amount by one or more the following modes, namely:- \r\n (a) attachment and sale of any movable or immovable property of the \r\ndefaulter; and  \r\n 11[(b) may recover, or may require any other officer of Customs, 49[or \r\nInland Revenue] to recover, if it cannot be so re-covered, such amount \r\nby detaining and selling an goods belonging to such person which are \r\nunder the control of the Customs, 49[or Inland Revenue] authorities; or  \r\n(a) may recover such amount by attachment and sale of any movable and \r\nimmovable property of the guarantor, person, company, bank or \r\nfinancial institution, where a guarantor or any other person, company, \r\nbank or financial institution fails to make payment under such \r\nguarantee, bond or instrument 12[; or] \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n241 \r\n \r\n 13[(d) arrest of the defaulter and his detention in the prison for a period not \r\nexceeding fifteen days: \r\n Provided that this mode shall not be applied unless the period of limitation \r\nprescribed for filing appeal has expired, or an appeal is pending.]       \r\n 14[(3A) A    warrant of arrest issued against a defaulter in sub -section (3)(d) \r\nshall not be executed if the arrears due from him are paid or the defaulter furnished \r\nsecurity to the satisfaction of appropriate officer.       \r\n (3B) Any defaulter who under sub-section (3) is being kept under detention \r\nshall forthwith be set at liberty on  the arrears due from him being paid.]  \r\n     (4) For the purposes of recovery of duty, or other levy under 15[sub-\r\nsections(1) and (3)], the appropriate officer shall have the same powers which, under \r\nthe Code of Civil Procedure, 1908 (Act V of 1908), a civil court has for the purpose \r\nof the recovery of an amount due under a decree.   \r\n (5) The Board  may make rules regulating the procedure for recovery of \r\nduty, tax or other levy under this section and any other matter connected with or \r\nincidental to the operation of this section 14a[:] \r\n \r\n  14a[Provided that if any arrears which may be payable by way of duty, \r\nsurcharge, fee, service charges, fine or penalty or any other amount which is \r\nadjudged or payable under any bond, guarantee or other instrument executed under \r\nthis Act or the rules made thereunder, cannot be recovered, the Board or any officer \r\nnot below the rank of Collector authorized by the Board, may for reasons to be \r\nrecorded, write off the arrears in the manner as may be prescribed by rules.]  \r\n \r\n16[202A. 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 three per cent per annum] , of \r\nthe total amount of arrears. \r\n \r\nExplanation.- For the purpose of calculating surcharge, the period of default shall be \r\nreckoned from the day following the due date on which the arrears were required to \r\nbe paid to the day preceding the date on which the same are actually paid.] \r\n \r\n4253[202B. Reward to officers and officials of Customs and law Enforcement \r\nAgencies.-(1) In cases involving evasion of customs -duty and other taxes and \r\nconfiscation of goods, cash reward shall be sanctioned to the Officers of Customs \r\nService of Pakistan, as defined under the Occupational Groups and Services \r\n(Probation , Training and Seniority) Rules, 1990 and officials including officers and \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n242 \r\n \r\nofficials of other law enforcement agencies, who assist Customs officers and \r\nofficials or are actually instrumental in seizure of smuggled goods and vehicles as \r\nconfirmed by the respective Collector of Customs, for their meritorious conduct in \r\nsuch cases, and to the informer providing credible information leading to such \r\nconfiscation or detection, as may be prescribed by rules by the Board, only after \r\nrealization of part or whole of the duty and taxes involved in such cases.] \r\n \r\n(2).    T he Board may, by a notification in the official Gazette, prescribe the \r\nprocedure in this behalf and specify the apportionment of reward sanctioned under \r\nthis section for individual performance or to collective welfare of the personnel of \r\n45[Customs Service of Pakistan, as defined under the Occupational Groups and \r\nServices (Probation, Training and Seniority) Rules, 1990.] \r\n203. Wharfage or storage fees. -   The Collector of Customs may from time to \r\ntime fix the period after the expiration of which goods left in any custom -house, \r\ncustom area, wharf or other authorised landing place or part of the custom -house \r\npremises, shall be subject to payment of fees, and the amount of such fees  50[as \r\nprovided under the rules prescribed by the Board].      \r\n16a[203A.    Power to authorize expenditure. - The Board may authorize and \r\nprescribe the manner in which fee and service charges collected including by \r\nventures of public-private partnership under section 18D are expended. ] \r\n204. Issue of certificate and duplicate of customs document.-  A  certificate or a \r\nduplicate of any certificate, manifest, bill or other custom’s document may, on \r\npayment of a fee not exceeding 17[one hundred] rupees, be furnished, at the \r\ndiscretion of an officer of customs not below the rank of an Assistant Collector of \r\nCustoms, to any person applying for the same, if the said officer is satisfied that no \r\nfraud has been committed or is intended to be committed by the applicant.             \r\n \r\n205. Amendment of documents.- Except in the case provided for by sections 29, \r\n45, 53 and 88, an officer of customs not below the rank of an 18/18A[Assistant \r\nCollector] of Customs may, in his discretion, upon payment of a fee of  19[one \r\nhundred] rupees, authorise any document , after it has been presented at the custom -\r\nhouse to be amended. \r\n206. Correction of clerical errors, etc.-  Clerical or arithmetical errors in any \r\ndecision or order passed by the 8[Federal Government], the Board or any officer of \r\ncustoms under this Act, or errors arising therein from accidental slip or omission \r\nmay, at any time, be corrected by the 8[Federal Government], the Board or such \r\nofficer of customs or his successor in office, as the case may be.                 \r\n207. Customs-house agents to be licensed.-    No person shall act 20[on behalf of \r\nany principal] for the transaction of any business 21a[21[****] relating to the entrance \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n243 \r\n \r\nor departure of any conveyance  21b[or any customs clearance related activity]  or the \r\nimport or export of goods or baggage at any customs -station unless such person \r\nholds a license granted in this behalf in accordance with the rules 22[as a customs \r\nagent 47[or a shipping agent].          \r\n23[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 whose behalf such \r\nbusiness is to be transacted, and in default of the production of such authority refuse \r\nsuch permission. \r\n (2) Where the principal chooses to transact business directly without \r\nusing an agent licensed under section 207, he may do so himself or may authorize an \r\nemployee or representative that may transact business generally at the customs -port, \r\nairport or land customs-station or custom-house for such principal:        \r\n  Provided that the appropriate officer may refuse to recognize such an \r\nemployee or representative unless such a person produces an authority in writing \r\nduly signed by the principal 54[: \r\n  Provided further that the Board may make rules regarding eligibility \r\nof a person for self-filing of goods declaration as provided under sub-section (2) read \r\nwith section 155C of this Act.]  \r\n24[209. 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 principal and if any such \r\nthing is done, by an employee or representative expressly authorized by the principal \r\nunder sub-section (2) of section 208, unless the contrary is proved, shall be deemed \r\nto have been done with the knowledge and consent of such principal so that in any \r\nproceedings under this Act, the principal shall be liable as if the thing had been done \r\nby himself.  \r\n (3)       When any customs agent is expressly authorized by the principal to be \r\nhis agent under sub-section (1) of section 208 in respect of such goods for all or any \r\nof the purposes of this Act, such agent shall, without prejudice to the liability of the \r\nprincipal, be deemed to be the principal of such goods for such purposes: \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n244 \r\n \r\n Provided that where any duty is not levied or is short -levied or erroneously \r\nrefunded on account of any reason other than willful act, negligence or default of the \r\nagent, such duty shall not be recovered from the agent.]          \r\n210. Liability of agent appointed by the person -in-charge of a conveyance. -  \r\n(1) Anything which the person-in-charge of a conveyance, is required or empowered \r\nto do under this Act may, with the express or implied consent of the person-in-charge \r\nand the approval of the appropriate officer, be done by his agent.           \r\n (2) An agent appointed by the person-in-charge of a conveyance, and any \r\nperson who represents himself to any officer of customs as an agent of any such \r\nperson-in-charge and is accepted as such by that officer, shall be liable for the \r\nfulfillment in respect of the matter in question of all obligations imposed on such \r\nperson-in-charge by or under this Act or any law for the time being in force, and to \r\npenalties (including confiscation) which may be incurred in respect of that matter.      \r\n \r\n25[211. Maintenance of record . 43[All importers, exporters and claimants of duty \r\ndrawback, refunds or any notified concessions, terminal operators, owners of the \r\nwarehouses, customs agents and the licensed customs bonded carriers, transport  \r\noperators and tracking companies, carrying out business under this Act or rules made \r\nthereunder or under any other law, directly or indirectly, relating to international \r\ntrade, shall be required to maintain and keep records and correspondence concerning \r\nimport, export and transit trade transactions.] \r\n \r\n   (2) The records required under sub-section (1) shall be kept for a period not \r\nless than 25a[five] years in such form as the Board may by notification in the official \r\ngazette, specify. \r\n \r\n    (3) The provision of sub -section (1) shall not be applicable to the baggage \r\nof the passengers and crew of the conveyance and to the recipients of gifts.] \r\n \r\n26[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 duties \r\nand taxes are manufactured, processed or stored, and inspect the goods, stocks, \r\ndocuments or records, data etc., and also take stock of the goods imported, \r\nmanufactured, processed or stored, and the quantity thereof.] \r\n212. Regulation of business in gold, etc. - The 8[Federal Government] may, by \r\nnotification in the official Gazette, regulate business in, or connected with, gold or \r\nsilver or precious stones or ornaments made of gold or silver or precious stones, \r\nwithin fifteen miles of the frontier or coastline of Pakistan.      \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n245 \r\n \r\n \r\n47[212A.- Authorized economic operator programme .- (1) The Federal \r\nGovernment may, by notification in the official Gazette, devise authorized economic \r\noperator programme to provide facilitations relating to secure supply chains of \r\nimported and exported goods through simplified procedures with regard to \r\nregulatory controls applicable thereon.  \r\n \r\n(2) The Board may, 51[Omitted], prescribe rules on matters pertaining to \r\nauthorized economic operator programme.] \r\n52(3) Notwithstanding anything contained in this Act or any other law for \r\nthe time being in force, the Board may, subject to such conditions, limitations or \r\nrestrictions as it thinks fit to impose, grant benefits to the authorized economic \r\noperators, in such manner as may be provided under the rules made, including- \r\n \r\n(a) laying down any procedure or mode for collection of customs \r\nduties, fee, surcharge, penalty or any other levy under this Act \r\nor any other law; \r\n(b) deferring collection of customs duties, fee, surcharge, penalty \r\nor any other levy either in whole or in part; \r\n(c) condoning or substituting whole or part of the bank guarantee \r\nor pay order of a scheduled bank required under this Act with \r\nany other financial instrument as deemed appropriate.] \r\n \r\n52[212B. Advance Ruling. - (1) An applicant desirous of Advance Ruling may \r\nmake an application in such form and in such manner as may be prescribed under the \r\nrules, stating any of the questions as contained in sub -section (2) hereinafter on \r\nwhich the Advance Ruling is sought. \r\n \r\n(2) The question on which advance ruling is sought shall be in respect of, \r\n- \r\n(i) classification of goods under the first schedule to this Act; \r\n(ii) determination of origin of the goods under the rules of origin notified \r\nfor bilateral and multilateral agreements; or \r\n(iii) 54[Omitted] \r\n(iv) any other matter as the Board may specify by notification in the \r\nofficial Gazette. \r\n \r\n(3) The proceedings for issuance of advance ruling shall be completed \r\nwithin ninety days. \r\n \r\n(4) The Ruling issued under sub -section (1) shall be binding on the \r\napplicant. \r\n \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n246 \r\n \r\n(5) The Ruling issued under sub -section (1) shall be binding on the \r\nCustoms for a period of 53[three years] unless there is a change in law or facts or \r\ncircumstances on the basis of which the advance ruling was pronounced. \r\n \r\n(6) The appeal against the Ruling issued under sub -section (1) shall lie \r\nwith the Member Customs (Policy) within thirty days of issuance of Ruling: \r\n  Provided that during the appeal period of thirty days, the operation of \r\nRuling shall remain suspended unless the applicant accepts the Ruling.] \r\n213. Recovery of money upon certain documents. -  If any person knowingly \r\nmakes or brings into Pakistan, or causes or authorizes or is otherwise concerned in \r\nthe making or bringing into Pakistan of any invoice or paper used or intended to be \r\nused as an invoice for the purposes of customs, in which any goods are entered or \r\ncharged at a price or value higher or lower than that actually paid or intended to be \r\npaid for them, or in which goods are falsely described, no sum of money shall be \r\nrecoverable by such person, his representatives or assigns, for the price of such \r\ngoods or any part thereof, nor shall any sum of money be recoverable upon any bill \r\nof exchange, note or other security made, given or executed for the whole or part of \r\nthe price of such goods unless such bill of exchange, note or other security is in the \r\nhands of a bona fide holder for consideration without notice.    \r\n214.  Remission of duty and payment of compensation to the owner in certain \r\ncases.- Where, on prosecution by the owner of any goods, an officer of customs is \r\nconvicted of an offence connected with the removal of such goods from the \r\nwarehouse without payment of duty, the whole of the duty on such goods shall be \r\nremitted, and, the Collector of Customs, shall, in accordance with the rules, pay to \r\nthe owner due compensation for the damage caused to the owner by such offence.        \r\n215. Service of order, decision, etc. - Any order or decision passed or any \r\nsummons or notice issued under this Act shall be served-       \r\n(a) by tendering the order, decision, summons or notice or sending it by \r\nregistered post 27[or the c ourier service or by any other mode of \r\ntransmission subject to acknowledgement receipt] 28[***] to the \r\nperson for whom it is intended or to his agent; or \r\n(b) if the order, decision, summons or notice cannot be served in any \r\nmanner provided in clause (a), by affixing it on the notice board of the \r\ncustom-house 29[;or] \r\n30[(c) in case of electronic orders, decisions, notices or summons, when \r\nthese have been sent to the recipient from the Customs Computerized \r\nSystem.]  \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n247 \r\n \r\n216. No compensation for loss or injury except on proof of neglect or willful \r\nact.-  No owner of goods shall be entitled to claim from any officer of customs \r\ncompensation for the loss of  such  goods or  for damage  done to them at any time  \r\nwhile they remain or are lawfully detained  in any custom -house, customs area, \r\nwharf or landing place under the charge of any officer of custom, unless it be proved \r\nthat such loss or damage was occasioned by gross negligence or willful act of such \r\nofficer. \r\n217. Protection of action taken under the Act. - 31[(1) No suit, prosecution or \r\nother legal proceeding shall lie against the 8[Federal Government] or any public \r\nservant for anything which is done or intended to be done in good faith in pursuance \r\nof this Act or the rules 32[and notwithstanding anything in any other law for the time \r\nbeing in force no investigation or enquiry  shall be undertaken or initiated by any \r\ngovernmental agency against any officer or official for anything done in his official \r\ncapacity under this Act, rules, instructions or directions made or issued thereunder \r\nwithout the prior approval of the  31a[Board] ].           \r\n  33[(2) No suit shall be brought in any civil court to set aside or modify any \r\norder passed, any assessment made, any tax levied, any penalty imposed or \r\ncollection of any tax made under this Act.]  \r\n218. Notice of proceedings. - No proceeding in a court other than a suit shall \r\nbe commenced against any officer of customs or any other person exercising any \r\npowers conferred or discharging any duties imposed by or under this Act for \r\nanything purporting to be done in pursuance of the provisions of this Act or the rules \r\nwithout giving to such officer or person a month’s previous notice in writing of the \r\nintended proceeding and of the cause thereof; or after the expiration of one year from \r\nthe accrual of such cause 34[:]       \r\n 35[Provided that this section shall not be deemed to apply in the case of the \r\nprosecution of an officer of customs or such other person for an offence punishable \r\nunder this Act.]    \r\n219. Power to make rules. - (1)  The Board may, by notification in the official \r\nGazette, make rules for carrying out the purposes of this Act 36[, including for \r\ncharging of fees for processing the customs documents and preparation of copies \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 section shall be subject to the condition of \r\nprevious publication.] \r\n (4) All rules under this section shall, as soon as may be, be laid at the \r\ntable of the National Assembly. \r\n (5) All such rules for the time being in force shall be collected, arranged, \r\nand published at intervals not exceeding two years and shall be sold to the public at a \r\nreasonable price. \r\n \r\n46[219A.  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\nlegal assistance in customs matters or in pursuance of any bilateral or a multilateral \r\nagreement, undertake activities, which, inter alia, include-  \r\n \r\n(a) coordinated border management; \r\n(b) information and data sharing;  \r\n(c) bilateral and multilateral international special operations, including, \r\n  by the method of controlled delivery;  \r\n(d) capacity building and technical assistance initiatives; and  \r\n(e) any other matter to which both or all parties agree.  \r\n \r\n (2)  Notwithstanding anything contained in any other law, for the time \r\nbeing in force, the Board may, on behalf of the Federal Government, request an \r\ninternational organization, a foreign customs administration or any other foreign \r\ncompetent authority for legal assistance on any matter or offence under this Act or \r\nupon request received therefrom. \r\n \r\n (3)  The Board may, by notification in the official Gazette, prescribe the \r\nrules for any of the matters enumerated in this section.] \r\n \r\n38[220. Omitted. \r\n \r\n221. Savings.- (1) Notwithstanding anything contained in section 6 of the \r\nGeneral 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 effect of \r\nenhancing the punishment of an offence committed before the commencement of this \r\nAct: \r\n Provided further that where the period of limitation for the submission of an \r\napplication or the filing of an appeal or revision prescribed under any of the repealed \r\nenactments had expired or had begun to run before the commencement of this Act \r\nthe provisions 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 force \r\nrelating to the constitution and powers of the trustees of any port or other port \r\nauthority.   \r\n \r\n46[221-A.  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, 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 where any such \r\nregulatory duty has not been levied, collected or realized, the same shall be \r\nrecoverable in accordance with the provisions of this Act.] \r\n \r\n222. Removal of difficulties. - If any difficulty arises in giving effect to the \r\nprovisions of this Act, particularly in relation to the transition from the enactments  \r\nrepealed by this Act to the  provisions of this Act, the 5[Federal Government] may, \r\nby general or special order made during the period of one 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 the Board: \r\n \r\n Provided that no such orders, instructions or directions shall be given so as to \r\ninterfere with the discretion of the appropriate officer of customs in the exercise of \r\ntheir quasi-judicial functions. \r\n \r\n224. Extension of time limit. - The Federal Government, the Board or the \r\nappropriate officer of customs, may, upon  being approached by an aggrieved party if \r\nsatisfied that the delay was beyond the control of the applicant and that by granting \r\nsuch extension there is a possibility of some loss or hardship to the applicant being  \r\nmitigated or prevented,  44[condone the delay and extend the time limit laid down in \r\nthis Act or the rules made thereunder.] \r\n \r\n55[225. Establishment of Customs Command Fund (CCF). - (1) There shal l be \r\nestablished a fund to be called the Customs Command Fund. \r\n \r\n (2)  Allocation for the Customs Command Fund shall be made by the \r\nFederal Government from the sale proceeds of auction of smuggled goods, for \r\nsupporting anti-smuggling activities, as per the share notified by the Board with the \r\nconcurrence of the Finance Division. \r\n \r\nExplanation.-  Sale proceeds shall become part of the Federal Consolidated Fund \r\nbefore budgetary allocation of amount to the Customs Command Fund established \r\nunder this section. \r\n \r\n(3)  The Board may prescribe the manner for utilization of the funds received \r\nin the Customs Command Fund and impose any condition s, limitations or \r\nrestrictions as it may deem necessary. \r\n \r\n226. Digital Enforcement Station. -  (1) The Board may, by a notification in the \r\nofficial Gazette, declare places to be Digital Enforcement Stations at such locations \r\nas deemed appropriate for the prevention of smuggling and illicit trade. The Board \r\nmay notify any existing customs check-post as Digital Enforcement Station. \r\n \r\n (2) The Board, may by notification in the official Gazette, make rules for \r\nstaffing, operations and technological enablement of Digital Enforcement Station. \r\n \r\n (3) The Board may subject to rules hire 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”.  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. 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 served upon any person calling for the payment of \r\nany amount unpaid which may be payable by way of duty or under any bond or other \r\ninstrument executed under this Act or the rules, the appropriate officer- \r\n(a) may deduct or require any other officer of customs to deduct such amount from any \r\nmoney owing to such person which may be under the control of the customs \r\nauthorities; or \r\n(b) if it cannot be so recovered, may recover or may require any other officer of \r\ncustoms to recover such amount by detaining and selling any goods belonging to \r\nsuch person which are under the control of the customs authorities. \r\n(2) If the amount cannot be recovered from such person in the manner \r\nprovided in sub -section (1), the  appropriate officer may send to the Collector of the District \r\nin which such person resides or owns any property or carries on his business a certificate \r\nsigned by him and specifying the amount recoverable from such person: and such 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. At the time of \r\nsubstitution this was as under:- \r\n “(b) appointment of a receiver for the management of the movable or immovable \r\nproperty of the defaulter.”.  \r\n12. 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 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” 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 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. 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 specified business with him on behalf of \r\nany other person, such officer may require the applicant to produce a written authority from \r\nthe person on whose behalf such business is to be transacted, and in default of the production \r\nof such authority refuse such permission. \r\n (2) the clerk, servant or agent of any person or mercantile firm may transact business \r\ngenerally at the custom-house on behalf of such person or firm: \r\n Provided that the appropriate officer may refuse to recognize such clerk, servant or agent \r\nunless such person or a member of such firm identifies such clerk, servant or agent to the \r\nappropriate officer as empowered to transact such business and deposits with the said officer \r\nan authority in writing duly signed, authorizing such clerk, servant or agent to transact such \r\nbusiness on behalf of such person or firm: \r\n Provided further that the Central Board of Revenue 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 is required or empowered to do under this Act \r\nmay be done by any person expressly or impliedly authorized  by the owner for the purpose. \r\n(2) Where this Act requires anything to be done by the owner, importer or exporter of \r\nany goods, any such thing done by an agent, clerk or servant of the owner, importer or \r\nexporter of any goods shall, unless the contrary is proved, be deemed to have been done with \r\nthe knowledge and consent of such owner, importer or exporter so that in any proceedings \r\nunder this Act the owner, importer or exporter of the goods shall also be liable as if the thing \r\nhad been done by himself. \r\n(3) When any person is expressly or impliedly authorised by the owner, importer or \r\nexporter of any goods to be his agent in respect of such goods for all or any of the purposes \r\nof this Act, such person shall, without prejudice to the liability of the owner, importer or \r\nexporter, be deemed to be the owner, importer or exporter of such goods for such purposes: \r\n Provided that where any duty is not levied or is short-levied or erroneously 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. 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 period of not less than [three years] maintain records in such \r\nform as 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), \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 which is done 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. 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:- \r\n “220. Repeals and amendments.- The enactment specified 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 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 carriers, carrying out business under this Act or any \r\nother law, directly 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\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 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. Inserted/Substituted by Finance Act, 2023(June) \r\n55. Inserted/substituted by Finance Act, 2025 (June) \r\nTHE CUSTOMS ACT,1969 \r\n  \r\n254 \r\n \r\nTHE FIRST SCHEDULE \r\n(See section 2(16) \r\n(See Finance Act, 2022) \r\n4[THE SECOND SCHEDULE] \r\n(See section 18) \r\nTHE THIRD SCHEDULE \r\n(See section 219) \r\n1. Regulation of proceedings for the detention and confiscation of the prohibited \r\ngoods imported or intended to be exported, including verification of \r\ninformation relating to such goods, notices to be given to the owner or other \r\nparties, security for the custody or release of such goods, examination of \r\nevidence, reimbursement by the informant of expenses and damages caused \r\nby incorrect information supplied by him. \r\n2. Cases in which the goods or material imported with a view to subsequent \r\nexportation, or to be used in the production, manufacture, processing, repair \r\nor refitting of goods specified in the rules may be delivered without payment \r\nof the whole or part of the duty; and repayment of duty on such goods and \r\nmaterial. \r\n3. Valuation of the goods imported or intended to be exported, submission by \r\nthe importer or exporter of information necessary for the proper valuation of \r\nthe goods; and production of the relevant books and documents by him, \r\nfurnishing of information by the importer relating to the sources, nature and \r\namount of the funds or assets by which the goods were acquired or the \r\nconsideration for which and the manner in which it was disposed of. \r\n4. Determining denatured spirit, and testing and denaturing of spirit. \r\n5. Matters pertaining to drawback; drawback in respect of used goods, the \r\namount of duty which shall be repaid as drawback on such goods; prohibition \r\nof drawback on any specified goods or class of goods; conditions for the \r\npayment of drawback; limiting the period during  which such goods must be \r\nexported; limiting the time during which drawback may be claimed.  \r\n6. The extent to which and the conditions subject to which drawback may be \r\nallowed on the imported material used in the manufacture of goods in \r\nPakistan which are exported. \r\n7. Matters relating to port clearance or to departure of conveyances; grant of \r\nspecial pass permitting bulk to be broken; conditions relating to the grant of \r\nport clearance  to the master of a vessel when the agent furnishes security for \r\nthe delivery of export manifest and other documents. \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 notification \r\nmay be issued under section 212; the accounts and records to be maintained , \r\nand the information to be furnished, by persons engaged in such business. \r\n10. Expenses to be charged when customs officer is specially employed to \r\naccompany the owner to the warehouse under section 93; fees to be charged \r\nfor permitting the owner of any goods to deal with them as provided in \r\nsection 94. \r\n11. Matters pertaining to the manufacturing and other operators carried on in the \r\nwarehouse. \r\n12. Transshipment and prohibition and regulation and restriction of \r\ntransshipment; transshipment of goods without payment of duty; powers of \r\nofficers of customs in that behalf; and the fees for transshipment. \r\n13. Export of frustrated cargo under section 138. \r\n14. Transport of goods from one part of Pakistan to another foreign territory; \r\nconditions as to the due arrival of such goods at the destination. \r\n15. Conditions and restrictions applying to the transit of goods to a foreign \r\nterritory without payment of duty. \r\n16. 1[Goods declaration] \r\n17. Baggage of passengers and the crew, definition, declaration, custody, \r\nexamination, assessment and clearance of such baggage, transit and \r\ntransshipment of such baggage; circumstances and conditions under which \r\nsuch baggage or any specified class of goods included in such baggage would \r\nbe exempt from duty; extent of such exemption. \r\n18. Matters pertaining to the import or export of goods by post; examination, \r\nassessment, clearance, transit or transshipment of the goods so imported or to \r\nbe exported. \r\n19. Prevention of the taking out of Pakistan of any coastal goods the export of \r\nwhich is dutiable or prohibited under this Act or any other law; prevention of \r\nthe substitution of imported goods or export goods by coastal goods on board \r\na vessel; prohibiting the conveyance of any specified class of goods \r\ngenerally; or to or between specified ports in a coasting vessel. \r\n20. Powers to be exercised by an officer stationed at a factory or building under \r\nsection 176. \r\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 or revocation of the \r\nlicense. \r\n22. Matters pertaining to any business for the regulation of which a notification \r\nmay be issued under section 212; the accounts and records to be maintained , \r\nand the information to be furnished, by persons engaged in such business. \r\n2[22A. Registration, and regulating the conduct, of the customs -practitioners \r\nappearing before any officer of customs, the Central Board of Revenue or the \r\nFederal Government in connection with any proceedings under this Act or the \r\nrules made thereunder.] \r\n 3[22B. The form in which the memorandum of appeals shall be made under Chapter \r\nXIX, the manner in which appeals shall be verified and matters relating to \r\nhearing of appeals, revisions and references under the said Chapter which are \r\nnot provided for or not sufficiently provided for in the Act.] \r\n5[22C. Matters pertaining to Authorized Economic Operator (AEO) programme, \r\nincluding criteria for granting status of AEO to an applicant, suspension and \r\nrevocation of the AEO status; and the extent of benefits under AEO \r\nprogramme.] \r\n23. Any other matter 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. \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\n257",
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