Smuggle Goods and Vehicles in violation of import policy order not to be released

巴基斯坦 FBR 海关法规 SRO 487 (I)/2007（2007-06-09）

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

****

Islamabad, the 9th June, 2007.

NOTIFICATION

(CUSTOMS)

S.R.O. 487 (I)/2007.- In exercise of the powers conferred by section 181 of

the Customs Act, 1969 (IV of 1969), and in supersession of its Notification No.

S.R.O. 255(I)/2007, dated the 17th March, 2007, the Federal Board of Revenue is

pleased to direct that no option shall be given to pay fine in lieu of confiscation in

respect of the following goods or classes of goods, namely:-

(a) Smuggled goods falling under clause (s) of section 2 of the

Customs Act, 1969 (IV of 1969);

(b) lawfully registered conveyance including packages and containers

found carrying smuggled goods in false cavities or being used

exclusively or wholly for transportation of offending goods under

section 2(s) of the Customs Act, 1969 (IV of 1969); or

(c) goods imported in violation of section 15 of the Customs Act, 1969

(IV of 1969);

(d) banned items, goods of Israeli origin and goods of Indian origin

other than those importable from India in accordance with the

Import Policy Order, for the time being in force; or

(e) job lot and stock lot goods;

(f) restricted and other items which are subject to procedural

requirements under Import Policy Order, for the time being in force

unless such condition and procedural requirements are fulfilled; or

(g) commodities which are not importable in used or second-hand

condition under the Import Policy Order, for the time being in force:

Provided that in respect of the following goods or classes of goods where an

option is given to pay fine in lieu of confiscation, the quantum of fine in lieu of

confiscation in respect of offences specified in column (2) of the Table below shall

be at a rate specified in column (3) of that Table and shall be over and above the

customs-duties and other taxes and penalties imposed under the relevant law,

namely:

1[Provided further that 108 smuggled trucks and chassis thereof seized or

voluntarily surrendered to Collectorate of Customs, Quetta, up to 31st March, 2007,

Vehicle | Model | Chassis No. | Engine No. |

(ii) The smuggled vehicles, other than having tampered engine or chassis

numbers, which had been seized or confiscated on or before the 8[30th

June],2008, shall also be allowed release on payment of leviable

amount of duties and taxes in addition to redemption fine which shall

be equal to thirty per cent of the CIF value thereof, provided that the

customs-duty, taxes, fine and penalty etc. so levied thereon are paid

on or before the 8[31st July],2008.

(iii) The relief allowed in clauses (i) and (ii) shall not be admissible in

respect of such vehicles which have since been auctioned.]

TABLE

S.No. Description Redemption

fine on

customs

value.

(1) (2) (3)

1. Offences related to misdeclaration of,-

(a) difference between ascertained and declared weight or 30%

quantity subject to the condition that the percentage

difference is more than 5%.

(b) Origin. 30%

(c) physical description. 50%

(d) Value with difference of more than 30% in declared viz; 50%

ascertained value determined on the basis of direct

evidence after due process of adjudication.

2. Other offences related to,-

(a) offending goods imported in the bales of second hand 50%

clothing in violation of provisions of Imports and Exports

(Control) Act, 1950 (XXXIX of 1950).

(b) baggage imported in commercial quantities by incoming 30%

passengers.

(c) old and used machinery parts or components imported 30%

by the industrial importers for their plants, if not

importable in terms of relevant Import Policy Order, for

the time being in force.

(d) old and used spare parts and accessories, if imported 30%

along with the second-hand plant and machinery used in

manufacturing of goods.

(e) auto-parts imported in used or second-hand condition. 30%

(f) lawfully registered conveyance including packages and 30%

containers, not covered under clause (b) of the preamble

of this notification, found carrying offending goods under

section 2(s) of the Customs Act, 1969 (IV of 1969).

1. This notification shall take effect from 1st July, 2007 and the vehicles falling

under chapter 87 of the First Schedule to the Customs Act, whether smuggled or

imported in violation of the Import Policy Order, for the time being in force, not cleared

by 30th June,2007, shall not be released on payment of duty, taxes and redemption

fine, etc.

__________________________________________________________________

[C. No.10(17)L&P/05]

(MIRZA MUBASHIR BAIG)

Secretary (Law & Procedure)

As amended

1. S.R.O.968(I)/2007 dated 18.09.2007
2. S.R.O.1098(I)/2007 dated 08.11.2007
3. S.R.O.95(I)/2008 dated 29.01.2008
4. S.R.O.139(I)/2008 dated 12.02.2008
5. S.R.O.202(I)/2008 dated 01.03.2008
6. S.R.O.285(I)/2008 dated 12.03.2008
7. S.R.O.568(I)/2008 dated 11.06.2008
8. S.R.O.656(I)/2008 dated 23.06.2008