Independent Case Scrutiny Committee (Customs) Rules 2026
Government of Pakistan
Revenue Division
Federal Board of Revenue
lslamabad, the 22n July. 2026.
NOTIFICATION
S.RO. I I 4 I lfyZOZO.- The following draft of certain frirther amendments in the
Customs Rules, 2001- r,hich the Federal Board of Revenue ploposes to make in exercise ofthe
powers conferred by section 219 of the Customs Act, 1969 (lV of 1969), is heleby published
for infbrmation of all persons likel.v to be atTectr-'d thereby and. as required by sub-section (3A)
of the said section 219, notice is hereby given that objections or suggestions thereon, if any,
may for consideration ofthe Federal Board ofRevenue be sent within seven days ofpublication
of this draft in the official Gazette. Any objections or suggestions which may be received from
any person, before the expiry of the aforesaid period, shall be taken into consideration by the
Federal Board of Revenue, namely: -
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Draft amendment
In the aforesaid rules, after Chapter XLIX, the following new chapter shall be added,
namely: -
XLX
"Chapter
Independent Case Scrutiny Committee Rules
- Short title and commencement. - (l) These rules shall be called the Federal
Board of Revenue Independent Case Scrutin-v Committee (Customs) Rules, 2026.
(2)
They shall come into force at once.
- Definitions. - ln these rules, unless there is anlthing repugnant in the subject or
context.
(a) "Chairperson" means the head of the lndependent Case Scrutin.v
Committee;
(b) "committee" means an]' of the independent case scrutin).' committecs
constituted under these rules fbr specified territorial jurisdiction:
(c) "petition" means a petition to the Suprerne Court under Article 18513) of
the Constitution of the Islamic Republic of Pakistan or the Federal
Constitutional Coufi:
(d)
"reference" meals 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;
(f)
"serving or Retired Member of the Committee" means a sen'ing or retired
officer of Customs of Bs-20 or above.
124.1. Constitution, Jurisdiction and Functions of the committees: ['he Board through
an order shall constitute the following conrmitlees w'ith polrers. functions and jurisdiction.
namely: -
Committee No. I (North)
S.No I\'l cnr hcr Status l'unctions and Jurisdiction
i.
to timely eramine eaoh case belbre a
A
I retired Judge of Chairpetson decision is made to Ille a ref'erence
the Supreme Court, b.'fore the H igh Coun. a pclition
Federal Constitutional befbre the Supreme Court or F'c'deral
Coun or any of the Conslitutional Courl:
High Courts of ii. to r('view pending reterences and
to
Pakistan petitiorls periodicall;- detenrrine
whether continualion of litigation is
An
Advocate having u,arranted:
not less tl.ran fifteen iii. to maintain a database of setllc'd
years' experience in lvJcnrbr'r legal questions and relevant
Customs. Tax and precedents to guide luture litigation
commercial litigation decisions and ensure corrsistencyl
before lhe Fligh Courts and
antl/or the Supreme ir. to identili slstemic issucs rerluiring
legislative or
Court of Pakistan administralive
interventions and recornmend
A serving or retired appropriate measures to the Board.
oflicer of Mcnrb,.-r
-1 Customs
Service of Pakistan as Jurisdiction: Ret-erences to be filed
defined tmder these before the High Court and CPLA to be
rules tlled betbre the Supreme Court and
F'ederal Constitutional Court by:
i. Collectorate ol
Customs
(Airports) Islarnabad:
ii. Collectorate ol Custorns (IOCO)
Islamabad;
iii. Collectorate of
Customs
(Enforcement), slamabad;
I
iv. Collectorate of Customs. Gilgit
Baltistanl
v. Directorate of Transit Trade,
Gilgit Baltistan:
vi. DirectorateP General. l&RM-
Customs, Islamabad;
vii.
Director of I&RM, Islamabad;
viii. PCA
Directorate of and
Intemal Audit. Islarnabad:
ix.
Directorate General and Director.
l
IPRE 1North), Islarnabad:
\ DG NNDA. Islamabad:
of
\I. Customs Academy Pakistan.
lslamabad:
\lt Directorate of National Nuclear
Detection Architecture (NNDA),
Islamabad;
xllt Collectorate of Customs
(Errforcement), Peshawaq
xt! Collectorate of Customs
(Apprai sement), Peshawar;
Collectorate of Cutoms
(Appraisement), Kohat;
x\,t. Directorale of I&RM, Peshaw'ar
n,ii Directorale of Valuation-
Customs. Peshawac
xvlll. Directorate ol Transit Trade.
Peshawar:
xtx. DN FBP, Peshawar;
Customs
xx. Enforcement
School, Peshawal
\\t Office of the Chief Collector
AppraisementNorth. Peshawar;
xxll. Office of the Chief Collector
Enforcement, Islarnabad: and
x\t Otllce of the Chief
.
Col lector Airports. lslamabad.
Committce No. 2 (Central)
S.No. \tcmbcr St:rtus
Functions and .lurisdiction
I A retired Judge of the ('hairperson i. Io timely examine each case
Supreme Court. Federal belirre a decision is made to file
Constitutional Courl or a ret'erence before the High
any of the l'{igh Courts oi Cour1. a petition before the
Pakistan Suprenre Court or Federal
2 An Advocate having not Memher Constitulional Court:
less than fifteen years' ii- 1o revie*,pending relbrences and
in
experience Custonrs" petitions periodicall,v'' to detemrine
Tax and Commercial uhether continuation of litigation
litigation belbre the High is rvarranted:
Courts and/or lhe iii. to maintain a database of settled
Supreme Court of legal questions and relevant
Pakistan precedents to guide future
3 A serving or retired litigation decisions and ensure
olllcer ol
Customs Mcnrber colrsistency: and
Serv'ice of Pakistan as iv. to idcntill systenric issucs
rcquiring legislative
deflned under these rules or
administrative interventions and
recornrnend
appropriate
measures to tlre Board:
Jurisdiction: Relerences to be filed
betbre High Couft and CPLA to be filed
l
before lhe Supreme Court and Federal
Constitutional Court by'. l
i. Collectorate of
Customs
(Enforcement). Lahore:
ii. Collectorate of
Customs
( Enforccnrcnt ). Sargodha:
iii. Collectorate of
Customs
(Airports). Lahore;
iv. Collectorate of
Customs
(Sambrial). Sialkotl
v. Collectorate of Customs (IOCO).
[-ahore:
vi. Collectorate of Customs,
Appraisernent-Faisalabad:
vii. Collectorate ol Customs
Appraisement-Wes1. Lahorel
viii. Collectorate of Customs
(Enforcernent), Multan:
ix. of
Directorate l&RM-Customs,
Lahore;
x. Directorate of PCA and [nternal
Audit lCentral). Lahore;
xi. Directorale ol NNDA, Lahore;
xii. Director IPRE (Central), Lahore;
xiii. Directorate of Valuation-Customs.
Lahore;
xiv. Directorate ol Trar.rsit Trade. Lahore:
xv. Offrce of the Chief Collector
Central, Punjab; and
xvi. Collectorate of Customs
Enforcement. lndus.
(lommittee No.3 (South-l
)
S.No. \Iembcr Status Fu nctions and J urisdiction
A of
l retired Judge the Chairperson i to timel) exarnine each case before
Supreme Court, Federal a decision is made to file a rel-erence
Constitutional Court or betbre the ligh Court. a pelitiorl
I
an1' of the High Courts of belore the Supreme Court or Federal
Pakistan Constitutir-rnal Courl:
An Advocate having not to review pending references and
.
less than fifteen years' petitions periodically to determine
2 experience in Custorns. Member whether continualion of litigation is
Tnx and
Commercial warranted:
litigation before the High l to maintain a database of settled
Courts and/or thc legal qucstions and relevant
Supreme Courl ol precedents to guide future litigation
Pakistan decisions and ensure consistency
A sen'ing or retired and
officer of
., Customs Mernber to identit_v systemic issues requiring
Sen'ice of Pakistan as legislative ol adminislralive
defined under these rules interventions and reconrmend
appropriate measures to the Board:
1
JurisdicJion: References to be liled
belbre High Court and CPLA to be filed
befbre the Supreme Cout and Federal
Clonstitutional Court by:
Collectorate of
Customs
I
(Entbrcement).
Quettal
It Collectorate of Customs
(Enfbrcement), Gadani;
Collectorate of
llr Customs.
Appraisement. Quettal
Collectorate of Customs
(Apprai sement), Gwadar;
ol
Collectorate Customs
(Appraisement). Taftan;
\t Directolate of I&RM-Customs,
Quetta:
\ The Direclor, Valualion-Customs,
Quetta:
\lll Directorale o{ Transit Trade.
Quetta;
Collectorate of
tx. Clustoms
(Enforcement), Karachi;
Collectorate of
Customs
(Enforcement). Hyderabad;
xl Collectorate of Custon.rs (Airports),
Karachi:
x . Directorate of NNDA, Quetla;
x
l. DNFBPs, Quetta;
xiv. Office of the Chief Collector
Appraisenent, Balochistan.
Committeo No. 4 (South-II)
S,No, l\tember Status Functions & Jurisdiction
A retired .Tudge of the Chairperson to timely exarnine each case belbre
1
Supreme Cour1. Federal a decision is made to lile a
Constitutional Court or ret-erence before the lligh Court, a
any of the High Courts of petition before the Suprenie Court
Pakistan or Federal Constitutioral Court:
An Advocate having not to revierv pending refbrences and
.
less than fifteen ears' petitions pcriodically to detcrmin.'
.) y-
in Nlember
experience Custon.rs, slrether continuation of litigation is
Tax and
Commercial q,arrauted:
litigation betbre the High |ll to maintain a database ol settled
Corms and/or the legal questions and relevant
Supreme Court of precc-dents to guide future Iitigation
Pakistan decisions and ensure consistency;
A sening or
retired and
olllcer of
Customs to id.'ntify sl sternic issucs rcquiring
of Member legislatire ot
Serv'ice- Pakistan as ad rn inistralir e
defined under these rules interventions and recommend
appropriate measures to the Board:
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Jrisdiction: Relerences to be filed before
High Court and CPLA to be filed before
the Suprenre Court and Federal
Constitutional Court by:
Collectorate
of Customs
I
(Exports-PMBQ), Karachi;
Collectorate
II olCustoms
(Export). Karachi;
Collectorate
of Customs
(Appraisement-East). Karachi
Collectorate
of Ctstoms
(AppraisenenrWest), Karachi:
Collectorate of Customs
{ Appraisernent-SA PI ). Karachi:
Collectorate
of Customs
(Appraisement-PMBQ), Karachi;
Collectomte
! of Customs
(IOCO). Karachi:
vlll Directorate of I&RM-Customs"
Karachi:
lx. Directorale oi PCA and Intemal
Audit (South). Karachi:
\ I)irectorate
of NN DA,
Karachi:
ll. Directorate of IPRE (South).
Karachi;
of
xll Directorate General Custorrs
Academl ol Pak istan. Karachi:
llll Dircctorate General of Valuation-
Customs, Karachi;
of
x,\' Directorate Ceneral Transit
Trade (liQ), Karachi & directorate
of '['rade
T'ransit (Operalions).
Karachi:
Directorate of Relbrms and
Automation-Custorns. (R&A).
Karachi:
xvl Office ol'the Chief Collector
(Appraisernent-South ). Karachi :
and
x\ Oftice of the Chief Collector
Exports & IOCO (Hqr), Kalachi.
- Search Committee. - '['he Board. for tl.rc- purpose of identifying suitable
candidates, may constitule a search comnitlee, the con.rposition" Iems ol refbrence and
procedure whereofshall be determined by the Board.
- Procedure, Secretariat, Confidentiality, Scrutiny and Review.
--(1)
Prnceedings and records placed before ihe comrnittr-e shall be confidential.
(2) The Chairperson or ar1"v Member hal,ing a contlict of interest i11 a n.ratter shall recuse
himself and such recusal shall be recorded in the minutes. ln an.v-' such case. the Chairperson or
Member from any other jurisdiction as a replacement shall be appointed by the Board.
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(3)'fhe Secretary shall convene rneetings, circulate agenda, maintain minutes and a case
register or docket and conrmunicate thc'committee's reconrmendations to the Member (l.egal &
Accounting-Customs) and the ChielCollector or Director General, concerned.
(4) The Member (Legal & Accounting-Customs) or Member (Customs-Operations) or
Chief Collector or Director General shall refer a case for pre-filing scrutiny and any pending
reference or petition for review, including consideration ol rvithdrawal or non-pursrnnce. and
the Secretary shall immedialell place such cases belore the committee, accordingly.
(5) The Member (Legal & Accounting-Customs) may, for reasons to be recorded in
writing, transfer the jurisdiction ofa case from one case scrutiny committee to another.
- Mandatory pre-filing scrutiny. - No rel-erence belore a High Court or pctition
betbre the Supreme Court or lrederal Constitutional Coun- aftcr thc issuance of thcse rules"
shall be filed unless the case has been placed belore the concemed committee and the
commiltee's recommendation is on record.
- Referral and Proceedings of the Committee. - ( I ) The enlire process ol referral
of cases to the committee, proceedings and conrmunication of its recommendation. shall be
conducted through a dedicated portal by PSW or through such moditications as may be nrade to
the existing WeBOC system for the said purpose.
(2) Notwithstanding anlthing contained in sub-rule (l), until the said portal is
q operationalized, relerrals and proceedings may be made through mantnl mode in such lbnn and
manner as the Member lLegal & Accounting-Customs) may determine.
(3) The referral shall contain all material particulars including the manner of
reference. documents required. revenue implications involved, questions of larv requiring
interpretation. precedents and settled law. basis ofthe case, lhe original decision. the appellate
decision u,here applicable, and the reconrmendatiorr ol the Chiel Collector or Director General
/
concemed or Member (Customs-Operations) Member (Legal /Accounting-Customs) where
applicable. and all relevant documents shall be attached thereto.
12.19. Meetings, quorum and decision-making. - ( I ) The committee shall meet as
often as necessary to discharge its functions effectively. However, unless the workload
pending is zero at any given day, the committee shall convene on daily basis. The
proceedings of the committee may be in person or through video link.
(2)
The quorum for a meeting shall be three Members. including the Chairperson
and the Advocate Member.
(3)
The decision shall be by majoritl'vote and recorded in the minutes rvith brief
reasons; an-v dissenting opinion. if recorded by a Mc'nrber. shall tbmr part of the official record.
- Withdrawal or non-pursuance. -Where the conmittee recommends withdrau'al
or
no n -pursuance ofany case, the Secretary shall infonn the ret'erring authority accordingly
under intimation to the Member (t,egal and Accounting - Custorns) and Member Customs
(Operations).
- Calling for record. - 'I'he comnrittee may call tbr any record. brief. or
clariiication fiom any office or field lbrmation through the Secretary.
1252, Timelines for decision. - (l)'fhe committee shall endeavol to decide each case
placed belbre il within fifteen days of the receipt ofthe case.
(2)
In case the Committee lails to flnalize its recommendations within fifteen days.
I
the Chairperson under intimalion to Member (i.egal & Accounting-Customs), may extend this
time for further ten days.
(3) Ilttre committee does no1 r!-nder a decision rvithin the prescribed timc-line (including
any extension under sub-rule 121 above), the case shall be dt'emed to have been cleared for
liling, subject to compliance with all other applicable legal requirements and the secretary shall
record in w ling that the prescribed period has been lapsed and intimale the Mernber, or Chief
Collector or Director General concemed to proceed accordingly'.
- Emergency and urgent references/petitions. - (1) Where the period of
limitation for filing a relerence or petition is expiring within fifteen days. or where there is
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.
(2) The Chairperson may, after prima facie satisfaction of the urgency, approve a
fast track decision before the expiry ofthe period of limitation for filing a reference or petition.
(3)
Any emergency approval granted under this rule shall be subject to post-facto
review by the full committee within thirty days.
- Publication and transparency, - (l) The cornmittee shall cause to
publish, on a 1'earll basis, anonymized summaries of its recomrnendalions exclLrding
confidential commercial infonnation and taripayer identif,ving details.
\ra' (2) The published sun.rmaries shall include the questions of larv considered. the decision
criteria applied, and the recommendation made.
(3)
The committee shall maintain a searchable database of published decisions for
reference by field formations and to ensure consistency in future decisions.
- Tenure. - The Chairperson and the members shall hold otilce ibr a temr ol'one
year. extendable for a fuilher tcml of one year, on continued fitness and satisfactory
performance, as may be decided b,v'' the Board.
- Resignation and removal. - (l) The Chairperson or any member n.ray resign. in
rvriting, tluough an application addressed to the Board rvith thirt,v- days'notice.
(2\
The Chairpersorl or an.v mernber may be removed by the Board on grounds ol'
corrupt practices, conflict of interest, misconduct. breacl.r of coniidentiality'. or inabilit-r.' to
perform firnctions. after providing an opportunity ofbcing heard.
- Remuneration and allowances. - ( I ) The non-serving Members of each
committee shall be paid Fees as follows: -
(a) the Chairperson shall be entitled to a monthly Fee of twelve hundred thousand
rupees, and in addition thereto, a per case Fee of twenty-five thousand rupees in
respect of which a recommendation is made, whether in favour of filing or
otherwise, subject to a maximum of twenty sases per month:
(b) the Advocate Member shall be entitled to a monthly Fee of eight hundred
thousand rupees, and in addition thereto, a per case Fee of twelve thousand and
five hundred rupees in respect of which a recommendation is made, whether in
8
favour of filing or otherwise, subject to a maximum of twenty cases per month:
(c)
the Member who is retired lrom Customs service, shall be entitled to a monthly
Fee of eight hundred thousand rupees. and in addition thereto, a per case Fee of
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 twenty
cases per month: and
(d)
the remuneration ofthe support staffshall be determined by the Board.
(2)
The serving officer of Customs being member of the committee and the
Secretary, shall not be entitled to additional remuneration; however, they may be granted a cash
reward,/honorarium for work undertaken for the purposes of the committee, under relevant
rules.
(3)
The Chairperson and all Members excluding serving Members of BS-20, shall
be entitled to TA"/DA for official travel as admissible to a grade 21 offrcer of the Federal
Govemment.
- Annual reporting and performance evaluation. - (1) The committee shall
submit an annual report to the Board by the 3 I st of March each year, covering the preceding
of,-
financial year and shall consist
(a)
the number of cases reviewed, and recommendations made (to file, not to file,
or to withdraw);
(b)
the outcome of filed references and petitions (decided in favour, against,
pending, or seftled);
(c)
analysis of success rate and factors contributing to favorable or unfavorable
outcomes;
(d) revenue implications of decisions made pursuant to committee
recommendations;
(e) identification of recurring legal issues and systemic problems requiring
Iegislative or administrative intervention;
(0 Recommendations for improving litigation management and
enhancing the effectiveness ofthe committee.
[('.No.2(7) r_ & P/20]61
(Zubair Shah)
Secretary' llaw & Procrture)
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