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<body lang="EN-US" link="blue" vlink="purple">
<div class="Section1">
<p class="MsoNormal" align="center" style="text-align:center;text-indent:4.5pt;
punctuation-wrap:simple;text-autospace:none"><b><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">Government of Pakistan</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:simple;
text-autospace:none"><b><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(Revenue Division)</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:simple;
text-autospace:none"><b><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">Central Board of Revenue</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">****</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt"> Islamabad, the 1<sup>st</sup>
January, 2005.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:simple;
text-autospace:none"><b><u><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">NOTIFICATION</span></u></b></p>
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:simple;
text-autospace:none"><b><u><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(Customs, Sales Tax & Central Excise)</span></u></b></p>
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:simple;
text-autospace:none"><b><u><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"><span style="text-decoration:none"> </span></span></u></b></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;punctuation-wrap:
simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">S.R.O 08 (I)/2005.- In exercise of the powers
conferred by section 179 of the Customs Act, 1969 (IV of 1969), read with
section 3 thereof, section 45 of the Sales Tax Act, 1990, read with section 30
thereof, section 33 of the Central Excises Act, 1944 (I of 1944), and rule 4 of
the Central Excise Rules, 1944, and in supersession of its Notification
No.S.R.O.780(I)/2004 dated the 13<sup>th</sup> September, 2004, the Central
Board of Revenue is pleased to direct that subject to paragraphs 2 and 3, the
Collector, Collectorate of Customs, Sales Tax and Central Excise
(Adjudication), specified in column (2) of the table below, shall adjudicate
the cases relating to areas or, as the case may be, the registered persons,
falling in the jurisdiction of the Collectorates, or as the case may be, the
Large Taxpayers Units, mentioned in column (3) of that table.-</span></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="center" style="margin-left:.5in;text-align:center;
text-indent:-.5in;punctuation-wrap:simple;text-autospace:none"><b><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">TABLE</span></b></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody><tr>
<td width="49" valign="top" style="width:36.9pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">S.No</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">Collector (Adjudication)</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;border-top:solid windowtext 1.0pt;
border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">Collectorate</span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;border:none;border-bottom:solid windowtext 1.0pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(1)</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;border:none;border-bottom:solid windowtext 1.0pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(2)</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;border:none;border-bottom:solid windowtext 1.0pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;border:none;border-bottom:
solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(3)</span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">1.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Karachi-I.</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iv)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(v)</span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-left:14.35pt;text-indent:-14.35pt;
punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt"> Collectorate of Customs</span></p>
<p class="MsoNormal" style="margin-left:14.35pt;text-indent:-14.35pt;
punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">Appraisement), Karachi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs, Port</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Muhammad Bin
Qasim, Karachi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Model
Customs Collectorate, Karachi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Intelligence & Investigation (Customs & Excise), Karachi (for
cases pertaining to Appraisement matters).</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Inspection and Internal Audit, Karachi.</span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">2.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication),
Karachi-II.</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iv)</span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs (Exports), Karachi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs, </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">(Preventive),
Karachi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Coast
Guards, Karachi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Director of
Intelligence & Investigation (Customs & Excise), Karachi (for cases
pertaining to Exports and Preventive matters).</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">3.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication),
Karachi-III.</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iii)</span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Sales Tax
House, Karachi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Large Taxpayers
Unit (LTU) Karachi. </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Intelligence, Karachi (for cases pertaining to Sales Tax and Central
Excise matters).</span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">4.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Quetta.</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector of
Customs, Sales Tax and Central Excise, Quetta.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Frontier
Corps, Quetta.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Intelligence & Investigation (Customs & Excise), Quetta.</span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">5.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs Sales Tax and Central Excise (Adjudication), Hyderabad.</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs, Sales Tax and Central Excise, Hyderabad.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Intelligence & Investigation (Customs & Excise), Hyderabad.</span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">6.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Multan.</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs, Sales Tax </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">and Central
Excise, Multan</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Intelligence & Investigation (Customs & Excise), Multan.</span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">7.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Faisalabad. </span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iii)</span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs, Faisalabad.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Sales Tax and Central Excise, Faisalabad.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Intelligence & Investigation (Customs & Excise), Faisalabad</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">8.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Lahore.</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iv)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(v)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(vi)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(vii)</span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs, Lahore</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Sales Tax and Central Excise, Lahore.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Sales Tax and </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Central
Excise, Gujranwala.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs, Sambrial/Sialkot.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Intelligence & Investigation (Customs & Excise), Lahore.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Large
Taxpayers Unit (LTU), Lahore.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Inspection & Internal Audit, Lahore.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">9.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Rawalpindi. </span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iii)</span></p>
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iv)</span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs, Rawalpindi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Sales Tax and </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Central
Excise, Rawalpindi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Intelligence & Investigation (Customs & Excise), Rawalpindi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Directorate
of Inspection and Internal Audit, Rawalpindi.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
</tr>
<tr>
<td width="49" valign="top" style="width:36.9pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">10.</span></p>
</td>
<td width="252" valign="top" style="width:189.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Peshawar.</span></p>
</td>
<td width="46" valign="top" style="width:34.25pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(i)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(ii)</span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:
Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(iii)</span></p>
<p class="MsoNormal" align="center" style="text-align:center;punctuation-wrap:
simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
<td width="284" valign="top" style="width:213.05pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Customs, Peshawar.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Collectorate
of Sales Tax and </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Central
Excise, Peshawar.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">Frontier
Corps, Peshawar.</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify;text-indent:-.5in;
punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:
10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">2. The cases of following categories shall not
be adjudicated by the adjudicating officers of Collectorate of Customs, Sales
Tax and Central Excise (Adjudication), namely:-</span></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">(a) cases involving rejection
of claims for refund of customs and central excise duties and sales tax;</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">(b) cases involving technical
violation of manifest clearance;</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">(c) cases involving violation
of baggage rules;</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">(d) cases involving technical
violations of import/export restrictions without the involvement of any evasion
of duty or taxes;</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">(e) cases involving
adjudication by the officers of Controller of Customs Valuation�s Office.</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">(f) cases specifically
remanded by superior courts to the officers of the concerned Collectorates by
name or by designation;</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">(g) cases involving routine
condonations of time limit or procedural omissions; </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">(h) cases relating to Makran
Civil Division, involving goods the value of which does not exceed one million
rupees (excluding the value of conveyance used for transportation of seized
goods); and</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">(j) cases
relating to Northern Areas, involving goods the value of which does not exceed
one million (excluding the value of conveyance used for transportation of the
seized goods). </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">(k)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;font-family:Arial;letter-spacing:
-.15pt"> cases involving non-filing, late filing, short filing and wrong
filing of sales tax returns which shall, subject to the provisions of section
11A of the Sales Tax Act, 1990, be adjudicated by an officer not below the rank
of Superintendent or, as the case may be, Senior Auditor of the respective
Collectorate, Sales Tax House, Karachi, or of the Large Taxpayers Unit
specified in column (3) of the said table, and all such pending cases, if any,
shall be transferred to such officers.</span></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:simple;
text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">3. The Collector, Collectorate of
Customs, Sales Tax and Central Excise (Adjudication) shall specify the
jurisdiction of the Additional Collectors of Customs, Sales Tax and Central
Excise (Adjudication) and Deputy Collectors of Customs, Sales Tax and Central
Excise (Adjudication) in the Collectorate with the prior approval of the Board.</span></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:simple;
text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">_________________________________________________________________________</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">[<u>C. No.
2(25)S/Adj/2004</u>]</span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" style="punctuation-wrap:simple;text-autospace:none"><span lang="EN-GB" style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="margin-left:3.5in;text-align:right;
punctuation-wrap:simple;text-autospace:none"><b><span style="font-size:10.0pt;
font-family:Arial">(Saeed Ahmad Zaidi)</span></b></p>
<p class="MsoNormal" align="right" style="margin-left:4.0in;text-align:right;
text-indent:.5in"><span style="font-size:10.0pt;font-family:Arial">Member
(Legal)</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
</div>
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