Amendment in Customs Rules, 2001 (Addition of new chapter XLIV - Litigation and Prosecution Rules)

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

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NOTIFICATION

Islamabad, the 24th July, 2023.

S.R.0.960 (1)/2023.- The following draft of further amendment in the Customs Rules,

2001, which the Federal Board of Revenue proposes to make in exercise of its powers conferred

under section 219 of the Customs Act, 1969 (IV of 1969), is hereby published for information of

all persons likely to be affected thereby and, as required under sub-section (3A) of the said section

219, notice is hereby given that objections or suggestions thereon, if any, may for consideration of

the Board be sent within fifteen days of publication of the draft amendment in the official Gazette.

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:-

DRAFT AMENDMENT

In the aforesaid Rules, after Chapter-3CLIV, the following new Chapter-XLV shall be

added, namely:-

"Chapter KLIV

Litigation and Prosecution Rules

1. Application.— The provisions of this chapter shall apply to all matters related to

civil and criminal litigation arising from lodging of First Intimation Reports (FIRs) by Customs and

subsequent proceedings at all legal fora including Special Judge, Special Appellate Court, High

Courts and the Supreme Court of Pakistan. The Directorate General of Law and Prosecution and its

Regional Directorates shall be responsible for handling of all matters before Courts, interalia,

investigation and prosecution in criminal cases.

1. Definitions.— (I) In this chapter, unless there is anything repugnant in the subject

or context,-

"Act" means the Customs Act, 1969 (IV of 1969);

"Special Prosecutor" means a person appointed by the Board to perform the duty

of a Special Prosecutor under section 3CCA of the Act;

"Legal Committee" means a committee constituted by the Director, Law and

Prosecution, comprising Additional Director, Deputy Director and Law Officer

posted in the Directorate of Law and Prosecution and an officer nominated by the

respective Collector or Director not below the rank of Assistant Collector or

Assistant Director.

(2) All other words and expressions used in this chapter but not defined here shall have

the same meaning as are assigned thereto them in the Act or the rules made thereunder.

1. Role of the Directorate General of Law and Prosecution.—(I) The Directorate

General of Law and Prosecution, being a specialized formation, shall be responsible for the

following in its area of jurisdiction, namely:-

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handling all matters pertaining to preparation of challans including supplementary

challans;

making such legal documents and ensuring effective presentation of cases at

different levels of litigation i.e. before the Special Judge, Special Appellate Court,

High Courts and the Supreme Court;

conducting investigation in respect of cases where FIRs have been lodged;

handling of all prosecutions resulting from FIRs lodged in cases of seizures and

contraventions at the ports, airports and the border customs stations;

legal scrutiny of court judgments and decisions vis-a-vis filing of appeals;

monitoring of References filed before High Courts and Appeals before the Supreme

Court of Pakistan;

maintaining effective coordination with Special Prosecutors in respect of the

criminal litigation cases and monitoring their performance thereon; and

proposing to the Board the names of competent advocates for forming a panel of

Advocates and monitoring or supervising their performance before all legal fora.

1. Action to be taken by the Directorates of Law and Prosecution.—(1) On receipt

of FIR lodged by the field formation, the Directorate of Law and Prosecution shall conduct

comprehensive investigation and all related matters including but not limited to preparing of challan

prior to expiry of stipulated period as mentioned under relevant provisions of Code of Criminal

Procedure, 1898.

On receipt of order from the Special Judge, Special Appellate Courts, High Courts

and the Supreme Court of Pakistan, the same shall be communicated to the Legal Committee within

seven days of receipt, for opining upon feasibility to file appeal or implement the order and submit

its recommendations to the Director, Law and Prosecution for final decision. In case of difference

of opinion between members of the committee, the final decision of Director, Law and Prosecution

shall prevail.

If it is decided to file appeal before the Supreme Court or an application or reference

before High Court, the Law officer posted in the Directorate of Law and Prosecution shall prepare

draft appeal or application in coordination with the Special Prosecutor or Advocate on Panel and get

it approved through Additional Director Law and Prosecution well within stipulated time frame and

file the same before appropriate legal forum.

In case of para-wise comments, the Law Officer posted in the Directorate of Law

and Prosecution in liaison with the Special Prosecutor or Advocate on panel shall prepare draft para-

wise comments within five days of receipt of intimation of filing of Appeal.

The draft para-wise comments shall be submitted to the Additional Director Law

and Prosecution for approval.

The final comments shall be submitted to the relevant litigation forum well within

the stipulated time frame.

1. Retention and safe custody of goods.- The officer authorized by the Director shall

be responsible for retention and safe custody of the seized property or the samples thereof as he may

deem fit for production before any court of law. These samples shall be deemed to be whole of the

property in any inquiry or proceeding in relation to such offence before any authority or court.

1. Maintenance of Records. — The Director, Directorate of Law and Prosecution

having jurisdiction, shall be responsible for maintaining scanned copies of record referred by the

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Collectorates f Directorates in addition to hard copies, for reporting upon the performance of

Special Prosecutors and Panel Advocates.

1. Annual performance of Advocates, Special Prosecutors.— The Directorate

General of Law and Prosecution shall submit annual performance report of Advocates, Senior

Prosecutors to the FBR on prescribed format appearing in Appendix-A and Appendix-B

respectively, as below:

Appendix-A

(see rule 1130)

ANNUAL PERFORMANCE OF SPECIAL PROSECUTORS

Performance of Special Prosecutors in respect of cases pending

before Special Judge (Customs)

Name of Special No of No. of No. of

Ageing Remarks

Prosecutor cases cases won cases lost

6 Months

1 Year

2 Years

3 Years

& Above

Total

Appendix-B

(see rule 1130)

ANNUAL PERFORMANCE OF ADVOCATES ON PANEL

Performance of Advocates on Panel in respect of cases pending

before High Court & Supreme Court

Name of Special No of No. of No. of

Ageing Remarks

Prosecutor cases cases won cases lost

6 Months

1 Year

2 Years

3 Years

& Above

Total

[C.No.2(2)L&P/89-Pt-C]

( R(huYtssain )

Secretary

(Law and Procedure

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