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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:15.0pt">GOVERNMENT OF </span></b><b><span style="font-size:
  15.0pt">PAKISTAN</span></b></p>

<p class="MsoNormal" align="center" style="text-align:center"><b>COLLECTORATE OF
CUSTOMS (PREVENTIVE)</b></p>

<p class="MsoNormal" align="center" style="text-align:center"><b>CUSTOM HOUSE</b></p>

<p class="MsoNormal" align="center" style="text-align:center"><b><u>Karachi</u></b><b><u>.</u></b></p>

<p class="MsoNormal" align="center" style="text-align:center"><b><u><span style="text-decoration:none">&nbsp;</span></u></b></p>

<p class="MsoNormal">No.S1/MISC/223/2004-Audit (P)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dated:&nbsp; 24-06-2004</p>

<p class="MsoNormal">&nbsp;</p>

<p class="MsoNormal" align="center" style="text-align:center"><b><u>STANDING ORDER
NO. 03/2004-P</u></b></p>

<p class="MsoNormal" align="center" style="text-align:center"><b>&nbsp;</b></p>

<p class="MsoNormal">Subject:-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>INADEQUATE MONITORING CONTROL ON
CUSTOMS BONDED WHAREHOUSES.</u></p>

<p class="MsoNormal"><u><span style="text-decoration:none">&nbsp;</span></u></p>

<p class="MsoNormal" style="text-align:justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
office of the Auditor General of Pakistan Revenues has reported some irregular
practices in procedures and inadequate monitoring controls on Customs Bonded
Warehouses in the Annual Report of the Auditor General. In order to ensure
transparent working under effective control, following orders and hereby issued
for strict compliance:-</p>

<p class="MsoNormal">&nbsp;</p>

<p class="MsoNormal" style="text-align:justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Physical verification
of stocks of imported goods stored in public and private bonded warehouses
should be conducted&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; twice a year to confirm physical existence of the
warehoused goods. The failure to observe the prescribed procedure may cause
defalcations. It has been observed that the staff posted at the bonds restrict
their job to in-bonding and ex-bonding of &nbsp; the imported goods and do not
bother about the actual stocks available in the warehouses. Physical
verification should be &nbsp;&nbsp; carried out effectively which should also be
subjected to check by audit.</p>

<p class="MsoNormal" style="text-align:justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The prescribed
procedure regarding safe importation of inland bonded goods is reportedly not
being followed strictly and &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the certification of re-warehousing off goods
by inland bonders is not being closely monitored. The executive forwarding &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; these
goods should insists on these certificates as it is a vital step in the bonding
process. </p>

<p class="MsoNormal" style="text-align:justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  It should be ensured
that government taxes leviable on bonded goods do not exceed monetary limits
prescribed in their &nbsp;&nbsp;&nbsp;&nbsp; respective bonded warehouse licenses and the
warehousing of imported goods should be within the permissible limit.</p>

<p class="MsoNormal" style="text-align:justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; It should be ensured
that sums insured to cover the risk of pilferage, fire, evasion of taxes etc.
is not less than the &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; government taxes involved in the stored goods.</p>

<p class="MsoNormal" style="text-align:justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The licensees who do
not get their licenses renewed should not be allowed to transact warehousing
business as this is illegal &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; and defeats the very purpose of
licenses being granted.</p>

<p class="MsoNormal" style="text-align:justify">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonded warehouses are
to be maintained with double lock system, one of the customs and the other of
bonder. In quite a  few cases, only one lock was found on the doors of the
bonded premises, especially the private bonded warehouses, giving &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; uncalled
for free access to the licensees, without any check. This aspect should be
looked into and necessary action must &nbsp; be taken accordingly.</p>

<p class="MsoNormal" style="margin-left:36.0pt;text-align:justify;text-indent:
-36.0pt">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; It is observed that, both the keys of the lock fastened on
their gates were found with the bonders. This irregular practice is fraught
with possibilities of all kinds and should be stopped forthwith. It is also
observed that the locks and keys of the gates of private bonds where no customs
officer is posted are generally handled by �sepoys� at the time of their
in-bonding and ex-bonding. This also opens avenues for defalcation/shortage or
substitution of the imported goods and consequent loss of government revenues.
It should be ensured that this is supervised by the responsible officer. It
should also be ensured that bonded goods are not stacked in haphazard manner as
it makes and easy access to the goods, impossible. Besides, the stacking and
placing of bin cards must be in accordance with the prescribed procedure.</p>

<p class="MsoNormal" style="margin-left:36.0pt;text-align:justify;text-indent:
-36.0pt">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The system prescribed for delivery of goods free of taxes
to diplomats and other privileged persons is not being effectively implemented.
All legal procedures and controls must be effectively enforced, in this regard.</p>

<p class="MsoNormal" style="margin-left:36.0pt;text-align:justify;text-indent:
-36.0pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The records reportedly are being improperly maintained.
Generally, the ledgers are prepared and entries therein are recorded by the
bonders. These entries are subsequently signed/countersigned by the Custom
officers. This practice should be done away with immediately. The customs
officers should make entries with their own hands and sign the same with their
names and stamps.</p>

<p class="MsoNormal" style="margin-left:36.0pt;text-align:justify;text-indent:
-36.0pt">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Duty-paid goods should not be lying in the bonded premises
along with the non-duty paid goods, as this is irregular practice and should, therefore,
be discontinued forthwith.</p>

<p class="MsoNormal" style="margin-left:36.0pt;text-align:justify;text-indent:
-36.0pt">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Monthly returns of stock balances are not being prepared
and submitted by the bonders. This omission shows lack of close watch on bonds
by the customs authorities. The officers concerned should ensure that monthly
statements are submitted regularly by3rd of every month. Copy thereof should be
sent to Audit Cell (P).</p>

<p class="MsoNormal" style="margin-left:36.0pt;text-align:justify;text-indent:
-36.0pt">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; It has also been reported that in certain cases, fresh
bond was not executed in respect of the imported goods transferred from a
public bonded warehouse to another bonded Warehouse, in violation of the
provisions of law. If there is any such case on record, the same should be regularized
immediately. In further, such lapse should not take place. </p>

<p class="MsoNormal" style="margin-left:36.0pt;text-align:justify;text-indent:
-36.0pt">(m)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All changes occurring with regard to particulars of the
warehouses, rate of duty / taxes, ex-bonding / in-bonding, other legal
provisions etc., from time to time, must instantly be communicated to PRAL for
incorporation of the same in the Compute System, to make it a part of the data
on-line.</p>

<p class="MsoNormal" style="margin-left:36.0pt;text-align:justify;text-indent:
-36.0pt">(n)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All relevant date pertaining to warehouses and goods stored
therein, must be kept handy, readily retrievable in the form of
diskettes/floppies, in the office of the concerned AC/DC.</p>

<p class="MsoNormal" style="margin-left:36.0pt;text-align:justify;text-indent:
-36.0pt">&nbsp;</p>

<p class="MsoNormal" style="margin-left:0cm;text-align:justify;text-indent:0cm">2.<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span>These orders should be implemented and affected immediately. Concerned
AC/DC shall be held responsible for violation /&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; of any of the above
stated orders and no leniency shall be performance of relevant ACs/DCs coupled
with physical &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; inspection of selected Bonds for which inspection
notes would be issued by him to relevant staff/officers.</p>

<p class="MsoNormal" style="text-align:justify">&nbsp;</p>

<p class="MsoNormal" style="text-align:justify">&nbsp;</p>

<p class="MsoNormal" align="center" style="text-align:center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Muhammad
Afzal Bhatti)</p>

<p class="MsoNormal" align="center" style="text-align:center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Collector
</p>

<p class="MsoNormal" align="right" style="text-align:right">&nbsp;</p>

<p class="MsoNormal">Copy to all concerned.</p>

<p class="MsoNormal" style="text-align:justify">&nbsp;</p>

<p class="MsoNormal" style="text-align:justify">&nbsp;</p>

<p class="MsoNormal">&nbsp;</p>

<p class="MsoNormal">&nbsp;</p>

</div>




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