Regarding addition of new Chapter in Customs Rules 2001 - Independent Case Scrutiny Committee Rules
巴基斯坦 FBR 海关法规 SRO 1413(I)/2026（2026-08-19）
Government of Pakistan
Revenue Division
Federal Board of Revenue
it ide -ft
Islamabad, the 19th August. 2026.
NOTIFICATION
S.R.O./Z//3 (l)/2026.- In exercise of the powers conferred by section 219 of the Customs
Act. 1969 (IV of 1969). the Federal Board of Revenue is pleased to direct that the following lurthei
amendment shall be made in the Customs Rules. 2001. which, as required under sub-section (3A) of
the said section, were previously published vide Notification No.S.R.O. 1141(I)/2026. dated the
22nd July, 2026. namely:-
In the aforesaid rules, after Chapter XI IX. the following new chapter shall be added.
namely: -
“Chapter -L
Independent C?ase Scrutiny Committee Rules
- Short title and commencement. - (I) These rules shall be called the Federal
Board of Revenue Independent Case Scrutiny Committee (Customs) Rules. 2026.
(2) They shall come into force at once.
- Definitions. - In these rules, unless there is anything repugnant in the subject or
context. —
2-
(a) “Chairperson" means the head of the Independent Case Scrutiny
Committee:
(b) "committee" means any of’ the independent case scrutiny committees
constituted under these rules for specified territorial jurisdiction:
(c) "petition" means a petition to the Supreme Court under Article 183(3) of
the Constitution of' the Islamic Republic of Pakistan or the Federal
Constitutional Court:
(d) "reference" means a reference to the High Court under section 196 of the
Customs Act. 1969 (IV of 1969);
(e) “Secretary" means an officer of Pakistan Customs Service nomimated by
the Board for the purposes of the committee: and
(fi "Serving or Retired Member of the Committee" means a serving or retired
officer of Customs of Bs-20 or above.
- Constitution, Jurisdiction and Functions of the committees: I he Board through
an order shall constitute the following committees with powers, functions and jurisdiction,
namelv: -
I
Com ni it tee N o. 1 ■
Status Fun ctionsjin d J i uisd i c tie m
S.No Member
to timely examine each case before a
i.
Chairperson decision is made to tile a reference
A retired Judge of
1
before the High Court. a petition
the Supreme Court,
before the Supreme Court or federal j
federal Constitutional
Constitutional Court:
Court or any of the
to review pending references and j
High Courts of ii.
petitions periodically to determine
Pakistan
whether continuation of litigation is
An Advocate having warranted:
a database ol settled j
not less than fifteen iii. to maintain
Member
questions and relevant
years' experience in legal
Customs, lax and precedents to guide future litigation |
decisions and ensure consistency;
commercial litigation
before the High Courts and
iv. to identify systemic issues requiring !
and/or the Supreme
legislative or administrative 1
Court of Pakistan
interventions and recommend I
A serving or retired appropriate measures to the Board.
Member
officer of Customs
.Jurisdiction: References to be filed (
Service of Pakistan as
before the High Court and CPLA to be |
defined under these
filed before the Supreme Court and |
rules _
Federal Constitutional Court by:
Customs
Coll ectorate of
1.
(Airports) Islamabad:
Colleclorate of Customs (1OCO)
ii.
Islamabad:
Colleclorate of
iii.
(Enforcement). Islamabad:
Collectorale ot Customs. Gilgi'.
iv.
Baltisian;
of Transit Trade. .
v. Directorate
Gilgit Baltisian;
Directorate General. 1&R.M- j
vi.
Customs. Islamabad:
Director of l&RM. Islamabad:
vii.
Directorate ot PCA and
viii.
Internal Audit. Islamabad;
Directorate General and Diicctoi.
ix.
IPRE (North). Islamabad:
DG NNDA. Islamabad:
X.
Customs Academy of
xi.
2
Islamabad;
Directorate of National Nuclear
xii.
Detection .Architecture (NND.X).
Islamabad:
xiii. Collectorale of Customs
(Enforcement). Peshawar:
xiv. Collectorate of Customs
(Appraisement). Peshawar:
xv. Collectorate of Customs
(Appraisement). Kohat:
Directorate ofl&RM. Peshawar
XVI.
Directorate of Valuation- i
XVII.
Customs, Peshawar:
xviii Directorate of Transit Trade.
Peshawar;
xix. DNFBP, Peshawar:
x\. Customs Enforcement
School. Peshawar:
xxi. Office of the Chief Collector ,
.A ppntisemen t-Noi l h. Pcsh;t wa r:
Office of the Chief Collector |
xx ii.
Enforcement. Islamabad; and
xxiii. Office of the Chief
Collector Airports. Islamabad.
j Committee No. 2 (( entral)
'TNo? Member Status Functions and Jurisdiction
____ _________ _ —..........
1 Supreme Court, Federal before a decision is made to file J
i Constitutional Court or a reference before the High i
: any of the High Courts of Court, a petition before the
i Paidsitin Supreme Court or Federal
2 An .Advocate having not Member Constitutional Court;
: less than fifteen years' ii. to review pending references and i
petitions periodically to determine
; experience in Customs,
I fax and Commercial whether continuation of litigation
litigation before the High is warranted:
i Coans aanndd//oorr the iii. to maintain a database of’ settled ,
j Supreme CCoouurrtt of legal qquueessttiioonnss aanndd relevant !
precedents ttoo gguuiiddee future i
j Pakistan
litigation decisions and ensure '•
! 3 A serving or retired
consistency; and
! officer of Customs Member
Sen ice of Pakistan as iv. to identify systemic issues
requiring legislative or
defined under these rules
administrative interventions and
3
recommend appropt iatc
measures to the Board:
Jurisdiction: References to be hied
before High Court and CPI .A to be hied
before the Supreme Court and Federal
Constitutional Court by.
Customs
Collectorate of
i.
(Enforcement). I ahore:
ii. Collectorate ol
(Enforcement). Sargodha;
iii. Collectorate of
(Airports), Lahore;
Customs
iv. Collectorate of
(Sambrial), Sialkoi:
v. Collectorate of Customs (IOCO).
Lahore:
Collectorate of Customs.
vi.
Appraisemcnt-Faisalabad:
of Customs
vii. Collectorate
Appra i semen t-West. Lahore:
of Customs
viii. Collectorate
Appraisement-East. I.ahore:
Collectorate of Customs
ix.
(Enforcement). Multan:
Directorate of l&RM-Customs,
x.
Lahore;
Directorate of PCA and fnicrnal
xi.
Audit (Central). Lahore:
xii. Directorate of NNDA. Lahore:
xiii. Director IPRE (Central). Lahore:
xiv. Directorate of Valuation-Customs,
Lahore:
xv. Directorate of Transit Trade. Lahore: ,
xvi. Office of the Chief Collector
Central. Punjab: and
xvii. Collectorate of Customs
Enforcement. Indus.
---;
; Committee No. 3 (South-1)
Functions and Jurisdiction
f S.No. Member Status
to timely examine each case before
A retired Judge ol the Chairperson i. a decision is made to file a reference
1
Supreme Court, Federal before the High Court, a petition |
Constitutional Court or before the Supreme Court or fFeeddeerraall >
any of the High Courts of
Pakistan __
4
Constitutional Court:
An Advocate having not
to review pending references and
less than fifteen years’ il,
Member petitions periodically to determine
experience in ( ustoms.
whether continuation ol litigation is
fax and Commercial
warranted:
litigation before the High
to maintain a database of settled
Courts aanndd//oorr the iii.
legal questions and relevant ;
precedents to guide future litigation I
decisions and ensure consistency {
; A serving or retired
and
officer of Customs Member
Service of Pakistan as iv. to identify systemic issues requiring
legislative or administrative
defined under these rules
interventions and recommend
appropriate measures to the Board:
Jurisdiction: References to be filed
before High Court and CPLA to be filed
before the Supreme Court and federal
Constitutional Court by:
Collectorate of Customs
i.
(Enforcement). Quetta:
ii. Collectorate of Customs
(E n fo rc em en t). G ad an i;
iii. Collectorate of Customs. ■
Appraisement. Quetta:
iv. Collectorate of Customs
( Appraisement). Gwadar:
v. Collectorate of Customs
(Appraisement). Taftan;
Directorate of I&RM-Customs.
VI.
Quetta:
vii. The Director. Valuation-Customs, :
Quetta;
viii. Directorate of Transit Trade, I
Quetta:
Directorate of Transit Trade.
IX
(iwadar;
x. Collectorate Of ('ustoins
(Ei 11 dree me n t). Karac hi;
xi. Collectorate of Customs,
(Enforcement). I lyderabad;
Collectorate of Customs (Airports), i
XII.
Karachi:
xiii. Directorate of NNDA, Quetta:
5
xiv. DNFBPs, Quetta:
xv. Directorate of Post Clearance
Audit and Internal .Audit
Balochistan. Quetta:
Office of the Chief Collector |
xv i.
Appraisement. IEilochistan.
Committee No. 4 (South-Ii) -H
Functions & .lurisiliclion
S.No. Member Status
to timely examine each case bclbre
A retired Judge of the Chairperson i.
I
a decision is made to file a
Supreme Court, Federal
reference before the High ( oui’. a
Constitutional Court or
petition before the Supreme Court
any of the High Courts of !
or Federal Constitutional Court:
Pakistan_________ ______
to review pending references and
An Advocate having not ii.
petitions periodically to determine
less than fifteen years'
Member whether continuation of litigation is
experience in Customs,
warranted:
fax and Commercial
to maintain a database ot settled ■
litigation before the High iii.
legal questions and relevant |
Courts aanndd//oorr the
precedents to guide future litigation
Supreme CCoouurrtt ol
decisions and ensure consistency.
Pakistan ___ _______
and
~A serving or retired
to identify systemic issues requirim:
iv.
officer of Customs
Member legislative or administrative j
Service of Pakistan as
interventions and recommend
I defined under these rules
appropriate measures to the Board:
.hisdiction: References to be tiled before
High Court and CPI,A to be filed before |
the Supreme Court and Fcdcml
Constitutional Court by:
Collectorate ot ( ustoms
i.
(Exports-PM BQ), Karachi:
Collectorate ofCustoms
ii.
(Export). Karachi:
Collectorate ofCustoms
iii.
(Apprai sement-East). K arachi
Collectorate ofCustoms
iv.
(Appraisement-West). Karachi.
Collectorate ofCustoms
v.
(Appraisemenl-SAP 1). Karachi;
Collectorate ot ( ustoms
vi.
(Appraisement-PMBQ). Karachi.
Col lectorate of ('ustoms
vii.
6
(1OCO). Karachi:
Directorate of I&RM-Customs.
viii.
Karachi:
ix. Directorate of PCA and Internal
Audit (South). Karachi:
x. Directorate of Post Clearance
Audit & Internal (East). Karachi:
xi. Directorate of Post Clearance
Audit & Internal Audit-South
(Exports). Karachi:
xii. Directorate of NN DA.
Karachi;
xiii. Directorate of 1PRE (South).
Karachi:
xiv. Directorate Genera! of Customs .
Academy of Pakistan. Karachi:
xv. Directorate General ol Valuation-
Customs. Karachi:
Directorate General of Transit
XVI.
Trade, Karachi:
xvii. Directorate of Transit Trade
(HQ). Karachi:
xviii. Directorate ol Transit I’rade.
Karachi:
xix. Directorate of’ Reforms and
Automation-(Tistoms, (R&A).
Karachi:
.xx. Office of the Chief Collector
(Appraisement-South). Karachi:
and
xx i. Office of the Chief Collector
Exports & l()CO(lk]r). Karachi. ’
- Search Committee. - The Board, for the purpose of identifying suitable
candidates, may constitute a search committee, the composition, terms ol reference and
procedure whereof shall be determined by the Board.
- Procedure, Secretariat, Confidentiality, Scrutiny and Review. -(1)
Proceedings and records placed before the committee shall be confidential.
(2) The Chairperson or any Member having a conflict of interest in a matter shall recuse
himself and such recusal shall be recorded in the minutes. In any such case, the Chairperson or
Member from any other jurisdiction as a replacement shall be appointed by the Board.
(3) The Secretary shall convene meetings, circulate agenda, maintain minutes and a case
register or docket and communicate the committee's recommendations to the Member (Legal &
Aceounting-(’iistoms) and the Chief Collector or Director General, concerned.
7
Member (Custonis-( )perations)
« P««»" t- .............. ““V
ihe Secretary shall immediately place such cases before the commdtee. accordingly.
The Member (Legal & Accounting-Customs) may, for reasons to be recorded tn
writing, transfer the jurisdiction of a case from one case scrutiny commtttec to another.
- Mandatory pre-filing scrutiny. - No reference before a High Court or petition
before the Supreme Court or Federal Constitutional Court, after the tssuance o these u
:;rbe filed unless the case has been placed before the concerned comm.ttee and the
committee's recommendation is on record.
- Referral and Proceedings of the Committee. - (11 The entire process of refcrml
Gf eases to the committee, proceedings and communication of tfs recommendatton, sha 1 U
conducted through a dedicated portal by PS W or through such modtficattons as may be mac c <
the existing WeBOC system for the said purpose.
(2) Notwithstanding anything contained in sub-rule (L. until the sate pot a >s
operationalized, referrals and proceedings may he made through manual mode tn such form an
manner as the Member (Legal & Accounting-Customs) may deter,mne.
(3) The referral shall contain all material particulars including the manner of
Reference documents required, revenue implications involved, questions of law requtrmg
sNNi t- •'
keision where applicable, and the recommendation ol the Chiel C ollctu
Lemed or Member (Customs-Operations, Member (Legal /Accounting-^ ustoms) where
applicable, and all relevant documents shall be attached thereto.
- Meetings, quorum and decision-making. - (1) The committee shall meet as
often as necessary to msenarge .. Actions effectively. However, unless he ^kl
to discharge its
ending is zero at any given day. the committee shall convene on datly basts. The
at any given
proceedings of the committee may be in person or through video Imk.
Chairperson
a meeting shall be three Members, including the
(2) The quorum for
and the Advocate Member.
The decision shall be by majority vote and recorded in the minutes with brief
(■3a)ny dissenting opinion, if recorded by a Member, shall form part of the offtcal rcu rd.
reasons:
Where the committee recommends withdrawal
- Withdrawal or non-pursuance.
■ case the Secretary shall inform the referring authority acco : ttgl;
o r n o n -pursuance of any
Member (Legal and Accounting - Customs) and Member '. ustofps
under intimation to the L.
(Operations).
record, brief, or
* ■ The committee may call for any
- Calling for record. -
fiekl formation through the Secretary.
larification from any office or 1-----
to decide each case
- (1) The committee shall endeavor
- Timelines for decision.
8
placed before it within fifteen days of the receipt ot the case.
p) In case the Committee fails to finalize its recommendations within fifteen days,
the Chairperson under intimation to Member (Legal & Accounting-Customs), may extend this
time for further ten days.
(3) If (he committee does not render a decision within the prescribed timeline (including
under sub-rule (2) above), the case shall be deemed to have been cleared for
any extension
Ulin., subject to compliance with all other applicable legal requirements and lite secretary shall
record in writing that the prescribed period has been lapsed and inlunate the Member, or ( htel
Collector or Director General concerned to proceed accordingly.
- Emergency and urgent references/pctitions. - (1) Wheie the period oi
limitation'for filing a reference or petition is expiring within fifteen days, or where there ,s
imminent and substantial revenue loss or for any other reason highlighted by the referring
authority, requiring urgent intervention, the matter may be placed before the Chairperson as an
emergency case.
P) The Chairperson may, after prima facie satisfaction ol the urgency, approve a
fast track decision before the expiry of the period of limitation for filing a reference or petition.
(3) Any emergency approval granted under this rule shall be subject to post-lacto
review by the full committee within thirty days.
- Publication and transparency. - (1) The committee shall cause to
publish, on a yearly basis, anonymized summaries of its recommendations excluding
confidential commercial information and taxpayer identifying details.
(2) The published summaries shall include the questions of law considered, the decision
criteria applied, and the recommendation made.
searchable database of published decisions lor
(3) The committee shall maintain a
consistency in future decisions.
reference by field formations and to ensure
; shall hold office for a term of one
- Tenure. - The Chairperson and the members
continued fitness and satisfactory
year, extendable for a further term of one year, on «
performance, as may be decided by the Board.
- Resignation and removal. - (D The Chairperson or any member may resign, in
writing, through an application addressed to the Board with thirty days* notice.
The Chairperson or any member may be removed by the Board on grounds ol
(2)
corrupt practices, conflict of interest, misconduct, breach of confidentiality, or inability to
perform functions, after providing an opportunity of being heard.
- Remuneration and allowances. - (1) The non-serving Members of each
committee shall be paid Fees as follows: -
(he Chairperson shall be entitled to a monthly Fee of twelve hundred thousand
(a)
rupees, and in addition thereto, a per case Fee of twenty-live thousand rupees ,n
respect of which a recommendation is made, whethci in favour o 1 me oi
9
otherwise, subject to a maximum of twenty cases per month:
lhe Advocate Member shall be entitled to a monthly Fee of eight hundred
(b)
thousand rupees, and in addition thereto, a per case Fee ol twelve thousand and
five hundred rupees in respect of which a recommendation is made, whethei in
favour of filing or otherwise, subject to a maximum of twenty cases per month:
the Member who is retired from Customs service, shall be entitled to a monthly
(c)
Fee of eight hundred thousand rupees, and in addition thereto, a per case Fee ol
twelve thousand and five hundred rupees in respect of which a recommendation
is made, whether in favour of filing or otherwise, subject to a maximum of tvs enty
cases per month: and
the remuneration of the support staff shall be determined by lhe Board.
(d)
l he serving officer of Customs being member of the committee and the
(2)
Secretary, shall not be entitled to additional remuneration: however, they may be granted a cash
reivard/honorarium for work undertaken for the purposes of the committee, under relevanl
rules.
(3) The Chairperson and all Members excluding serving Members of BS-20. shall
be entitled to 1 A/D A for official travel as admissible to a grade 21 officer ol the bedcral
Government.
PS8 Annual reporting and performance evaluation. - (1.) lhe committee shall
submit an annual report to the Board by the 31st of March each year, covering the preceding
financial year and shall consist of, —
reviewed, and recommendations made (to tile, not to tile.
(a) the number of cases
or to withdraw):
the outcome of filed references and petitions (decided in favour, against.
(b)
pending, or settled):
and factors contributing to favorable or unfavorable
(c) analysis of success rale
outcomes:
(d) revenue implications of decisions made pursuant to comm it tee
recommendations:
identification of recurring legal issues and systemic problems requiring
(e)
legislative or administrative intervention; and
management and
Recommendations for improving litigation
(f)
enhancing the effectiveness of the committee.
L. _
i C.No.2(7)L&P/20261
(ZulwrSfvahyn.OB
Secretary (Law & Procedinv)
10