Functions of appropriate Officers mentioned in Various Sections of the Customs Act, 1969

巴基斯坦 FBR 海关法规 SRO 52(I)/2024（2024-01-18）

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

*****

NOTIFICATION

(CUSTOMS)

IStamabad, UM' IP January, 2024.

5.11.0.52 (1)12024.- In exercise of the powers conferred by clause (b) of section 2 of the Customs

Act, 1969 (IV of 1969), and in supersession of its Notification No.S.R.0 371(1)/2002, dated the 15th day

of June, 2002, the Federal Board of Revenue is pleased to assign to the officers of customs mentioned in

column (3) of the said Table below the functions of the appropriate officers, referred to in various sections

of the Customs Act, 1969 (IV of 1969) and specified in column (2) of the said Table, namely:-

TABLE

Sr.No. Provision of the Appropriate Officers of Customs

Customs Act, 1969

(1) (2) (3)

section 24 Superintendent/Superintendent Preventive Service / Principal

Appraiser.

section 25(4), (11), Deputy/Assistant Collector/ Principal Appraiser/ Appraising

and (12) Officer / Valuation Officer.

„3. section 25C Deputy/Assistant Collector/ Superintendent / Principal

,...„,..

Appraiser.

section 26 (1)(c), Inspector! Preventive Officer / Appraising Officer.

section 26 (2) and (4) Deputy/Assistant Collector/Superintendent/ Superintendent

Preventive Service/Principal Appraiser

section 26A Deputy/Assistant Collector/Appraising Officer/Inspector.

section 26B Deputy/Assistant Collector/Inspector/ Preventive Officer/

Appraising Officer.

section 27(3) Deputy / Assistant Collector.

section 32(4) read Officer of Customs competent to adjudicate the case under

with section 32(2) section 179 of the Customs Act, 1969.

and section 32(3)

section 44 Inspector / Preventive Officer.

section 45 Deputy/Assistant Collector.

section 47 Inspector! Preventive Officer/Appraising Officer.

section 48 Deputy/ Assistant Collector/Superintendent! Superintendent

Preventive Service/ Principal Appraiser / Inspector /

Preventive Officer / Appraising Officer.

section 49 Superintendent! Superintendent Preventive Service/Principal

Appraiser.

section 50 Inspector/Preventive Officer.

section 51 Inspector! Preventive Officer! Appraising Officer.

section 52 Inspector! Preventive Officer! Appraising Officer.

section 53 Inspector / Preventive Officer! Appraising Officer.

sections 54 Inspector / Preventive Officer / Appraising Officer.

sections 55 Inspector / Preventive Officer / Appraising Officer.

section 56 Inspector / Preventive Officer / Appraising Officer.

section 57 Deputy/ Assistant Collector.

section 58 Inspector/Preventive Officer/ Appraising Officer.

section 60 Deputy/ Assistant Collector / Superintendent/ Superintendent

Preventive Service/Principal Appraiser/ Inspector /Preventive

Officer/ Appraising Officer.

section 62(2) Deputy / Assistant Collector/Superintendent/ Superintendent

Preventive Service/Principal Appraiser/ Inspector /Preventive

Officer/ Appraising Officer.

L----26. section 64 Superintendent/ Superintendent Preventive Service/Principal

Appraiser.

section 65 Superintendent/ Principal Appraiser.

section 66 Superintendent/ Principal Appraiser.

section 68 (3) Superintendent/ Superintendent Preventive Service/Principal

Appraiser/ Inspector/ Preventive Officer/ Appraising Officer.

section 74 Inspector/Preventive Officer.

section 75 Inspector/Preventive Officer.

32.- section 76(1)(1)) d -Inspector! Preventive Officer! Appraising Officer.

(2)

,.

1. section 77 Superintendent! Superintendent Preventive Service/ Principal

Appraiser.

1. section 78

sub-section (1), Superintendent/ Superintendent Preventive Service/Principal

Appraiser.

sub-section (3); Inspector/Preventive Officer/ Appraising Officer.

_and

sub-section (4), Superintendent/ Superintendent Preventive Service/Principal

Appraiser.

1. section 81(5) Deputy / Assistant Collector.
2. section 82(a) Deputy/ Assistant Collector.
3. section 83 Deputy/ Assistant Collector/ Superintendent! Superintendent

Preventive Service/Principal Appraiser

1. section 88

sub-section (1); Inspector/ Preventive Officer/ Appraising Officer.

and

sub-section (4), Inspector/ Preventive Officer/ Appraising Officer.

1. section 91 Deputy/Assistant Collector/ Superintendent/ Superintendent

Preventive Service/Principal Appraiser / Inspector /Preventive

Officer/ Appraising Officer.

1. section 92 Inspector/ Appraising Officer/ Preventive Officer.

2

1. section 93 Superintendent / Superintendent Preventive Service/Principal

Appraiser/Appraising Officer/ Preventive Officer/ Inspector.

1. section 940) and (2) Deputy/Assistant Collector/ Superintendent/ Superintendent

Preventive Service/Principal Appraiser.

1. section 96(3) Deputy/Assistant Collector.
2. section 101

sub-section (1) Deputy/ Assistant Collector.

sub-section (3) Superintendent/ Superintendent Preventive Service/Principal

Appraiser.

sub-section (4) Inspector/Preventive Officer/ Appraising Officer.

1. section 111 Deputy/Assistant Collector.
2. section 112 Deputy/Assistant Collector.
3. section 113 Inspector / Preventive Officer/ Appraising Officer
4. section 114 Superintendent'! Superintendent Preventive Service/Principal

Appraiser/Inspector! Appraising Officer/ Preventive Officer.

1. section 115 Deputy! Assistant Collector.
2. section 116 Collector of Customs.
3. section 117 Inspector / Preventive Officer/ Appraising Officer.
4. section 119 Inspector /Preventive Officer/ Appraising Officer.
5. section 121 Deputy/Assistant Collector/ Superintendent/ Superintendent

Preventive Service/Principal Appraiser.

1. section 124 Superintendent / Superintendent Preventive Service/Principal

Appraiser.

51 section 129 'Deputy/ Assistant Collector/Superintendent/ Superintendent

Preventive Service/Principal Appraiser / Inspector /Preventive

•

Officer/ Appraising Officer.

1147°--

section 130. Superintendent / Superintendent Preventive Service/Principal

Appraiser/Inspector/ Preventive Officer/ Appraising Officer.

section 131(1)(d) Superintendent/ Superintendent Preventive Service/Principal

Appraiser /Inspector/ Preventive Officer/ Appraising Officer.

section 132 Superintendent/ Superintendent Preventive Service/Principal

Appraiser.

section 133 Deputy/ Assistant Collector.

section134 Deputy/ Assistant Collector.

section 135 Superintendent/ Superintendent Preventive Service/Principal

Appraiser.

section 137 Superintendent / Superintendent Preventive Service/ Principal

Appraiser.

section 139 Inspector/Preventive Officer/ Appraising Officer.

section 143 Superintendent/ Superintendent Preventive Service/ Inspector /

Preventive Officer/ Appraising Officer.

section 145 Superintendent/ Superintendent Preventive Service/Principal

Appraiser /Inspector/Preventive Officer/ Appraising Officer.

section 147 Inspector/Preventive Officer/ Appraising Officer.

section 148 Superintendent/ Superintendent Preventive Service/Principal

3

Appraiser.

section 149 Superintendent/ Superintendent Preventive Service/Principal

Appraiser.

section 151 Inspector/ Preventive Officer / Appraising Officer.

section 153 Superintendent/ Superintendent Preventive Service/Principal

Appraiser.

section 155H Deputy/ Assistant Collector.

section 155L Deputy/ Assistant Collector/Superintendent/ Superintendent

Preventive Service/Principal Appraiser.

section 155M Deputy/ Assistant Collector/Superintendent/ Superintendent

Preventive Service/Principal Appraiser.

S.No.5 in the Table Superintendent/ Superintendent Preventive Service/Principal

under section 156 (1) Appraiser.

S.No.16 in the Table Superintendent/ Superintendent Preventive Service/Principal

under section 156 (1) Appraiser.

S.No.26 in the Table Deputy / Assistant Collector Inspector/ Preventive Officer/

under section 156 (1) Appraising Officer.

S.No.27 in the Table Inspector / Preventive Officer/ Appraising Officer.

under section 156 (1)

SNo.28 in the Table Inspector / Preventive Officer! Appraising Officer.

under section 156 (1)

S.No.37 in the Table Inspector/ Preventive Officer/ Appraising Officer.

under section 15_6 (1)

/..1 fie. S.No.49 in the Table Superintendent/ Superintendent Preventive Service/Principal

l /V under section 156 (1) Appraiser.

S.No.50 in the Table Inspector/Preventive Officer/ Appraising Officer.

under section 156 (1)

S.No.54 in the Table Inspector / Preventive Officer/ Appraising Officer.

under section 156(1)

S.No.57 in the Table Deputy/Assistant Collector.

under section 156 (1)_

S.No.58 in the Table Inspector/ Preventive Office/ Appraising Officer.

under section 156(1)

S.No.61 in the Table Superintendent/ Superintendent Preventive Service/Principal

under section 156 (1) Appraiser/ Inspector/ Preventive Officer/ Appraising Officer.

S.No.68 in the Table Superintendent/ Superintendent Preventive Service/Principal

under section 156 (1) Appraiser.

S.No.69 in the Table Superintendent/ Superintendent Preventive Service/Principal

under section 156 (1) Appraiser.

S.No.70 in the Table Superintendent/ Superintendent Preventive Service/Principal

under section 156 (1) Appraiser/ Inspector/ Preventive Officer/ Appraising Officer.

section 157 Officer of Customs competent to adjudicate the case under

section179 of the Customs Act, 1969.

section 158 Superintendent / Superintendent Preventive Service/

Inspector/Preventive Officer/ AppraiSing Officer.

section 160 Superintendent / Superintendent Preventive Service/

4

• Inspector/Preventive Officer/ Appraising Officer.

section 161(1) Inspector/ Preventive Officer/ Appraising Officer.

section 164 Inspector/Preventive Officer/ Appraising Officer.

section 165 Inspector/Preventive Officer/ Appraising Officer.

section 168 Inspector/Preventive Officer/ Appraising Officer.

section 169 Inspector/Preventive Officer/ Appraising Officer.

section 174 Inspector/ Preventive Officer/ Appraising Officer.

section 180 Officer of Customs competent to adjudicate the case under

section 179 of the Customs Act, 1969.

section 183(1) and Officer of Customs competent to adjudicate the case under

(2). section 179 of the Customs Act, 1969.

section 186 Inspector/Preventive Officer/ Appraising Officer.

section 195B Deputy! Assistant Collector.

section 197 Inspector/ Preventive Officer/ Appraising Officer.

section 198 Superintendent/ Superintendent Preventive Service/Principal

Appraiser/ Inspector/ Preventive Officer/ Appraising Officer.

section 199 Inspector/ Preventive Officer/ Appraising Officer.

section 202 Deputy/ Assistant Collector.

section 208 Deputy/ Assistant Collector/ Inspector/ Preventive Officer/

Appraising Officer.

section 210 Superintendent/ Superintendent Preventive Service/Principal

Appraiser.

section 211A Deputy/ Assistant Collector.

section 223 Officer of Customs competent to adjudicate the case under 179

of the Customs Act, 1969! Collector Appeals.

section 224 read with Up to one year; Collector of Customs.

section 22 proviso

it). (delay in re-

.

importation of goods

produced or

manufactured in

Pakistan);

section 33(delay Up to one year; Collector of Customs.

in claiming refund of

customs duties);

section 96(3) Deputy/ Assistant Collector.

(delay in discharge

of demand for rent

for dues);

section107 (2) Deputy/ Assistant Collector/ Superintendent! Superintendent

(delay in submission Preventive Service/Principal Appraiser.

of application for

clearance of

warehoused goods);

section 112(2) Deputy/ Assistant Collector.

(delay in payment of

5

duty etc.);

section 193 Collector Appeals.

(delay in filing of

appeal); and

section 199(2) Superintendent/ Superintendent Preventive Service/Principal

(delay in taking Appraiser.

delivery of samples).

Note: The officers of Customs with any other designation of similar rank, shall perform the

functions of authorized officers assigned above, if specifically authorized by the Board vide

notification in the official gazette

[C. No.2(2)/L&P/2023]

t

(F le Sarnad)

Secret (Law & Procedure)

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