Customs Circular

GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

C. No.3(11)/L&P/92 Islamabad, the 15^th April; 2004

§ The Director General,

Intelligence and Investigation,(Customs and Excise),

Islamabad.

§ The Collector of Customs,

(Appraisement/Preventive/Export)

Custom House, Karachi.

§ The Collector of Customs

(Port Muhammad Bin Qasim)

District Malir, Karachi.

Subject: DISPOSABLE OF AUCTIONABLE CARGO LYING AT PORTS.

I am directed to refer to the above cited subject and to say that Board is pleased to convey the following decisions in order to break the instant stalemate and enable the concerned Collectorates for expeditious disposal of all the auctionable cargo currently lying at KPT, Port Qasim, bonds, warehouses etc.

i) Collector of Customs (Appraisement/Port Qasim/Preventive) and Director

Intelligence & Investigation (Customs & Excise) will be the Chairman of Auction Committee in his own jurisdiction;

i) While applying the current rate of duty and taxes, value of auctionable goods may be re-appraised with an abatement of 10-15% per year with maximum depreciation upto 50% in respect of the goods .which are old by three years or more;

ii) Expired/un-useable goods should be disposed off through destruction to be supervised by a committee comprising of representative of the respective Collectorate of Customs, Directorate of Intelligence & Investigation (Customs & Excise) and KPT/Port Qasim authority;

iii) Re-valuation of extremely deteriorated goods is to be carried out as per prices by a committee Comprising of representative of the concerned Collectorate of Customs, Directorate of Intelligence & Investigation (Customs & Excise) and Customs Valuation not below the rank of an Appraiser;-

iv) Auction schedules shall be advertised repeatedly through print media mail to all importers (subject to availability of addresses) and will be place at CBR/PRAL web-sites;

v) Weekly report of actual disposal should be submitted to the Board by the Collectorate/Directorate as per the following format:

Lot/Consignment/	Highest bid received	Bid amount	Remarks
packages number		deposited

2. Keeping in view the present dismal pace of disposal of auctionable cargo serious concern expressed by Port authorities, Board expects the Collectorate to show conspicuous results in this regard.

Signed by

(AKHLAQ AHMAD KHATTAK)

SECRETARY (LAW & Procedure)

EXAMINATION & ASSESSMENT SHEET FOR AUCTIONALE LOTS

File No._______________

Lot No._______________

Identification No.________

PARTICULARS PROVIDED BY THE CUSTOMS

NAME OF VESSEL	ARRIVAL DATE	NAME & ADDRESS OF IMPORTER
LOT NO.	IGMNO.	INDEX NO.	MARKS & NOS. / CONTAINER NO.	NO.OF PKGS
DESCRIPTION		WEIGHT	MODE OF PACKING / UNIT OF MEASUREMENT
LOCATION / PLACE			CUSTODIAN

II CUSTOMS EXAMINATION REPORT

i. LOCATION________________________________________________________

ii. Description _______________________________________________________

iii. MODEL: _____________________ iv. CAPACITY_____________________________

v. BRAND: _______________________vi. SIZES: __________________________

viii. OTHER SPECIFICATIONS:_______________________________________________

ix. UNIT OF MEASUREMENT:_____________________________________

x. DATE OF: __________________________________________________

xi. DATE OF EXPIRY :____________________________________MANUFACTURING (if any)

xii. GROSS WEIGHT :________________

xiv. NET WEIGHT_________________________________

xvi. MODE OF PACKING :________

xvii. SAMPLE DRAWN/___________ LAB TEST REPORT (if required)

xvi. TOTAL QUANTTIY:________________________________________________

xvii. FOR Vehicles

a) ENGINE # _______________________

b) CHASSIS #______________________ (additional information)

c) MAKE________________________

xvii. d) EXTRA PARTS _______________________________________________

xvii e) ACCESSORES_______________________________________________

xviii. PHYSICAL :(STANDARD (SLIGHTLY DETERIORATED/ DAMAGED/

CONDITION OF GOODS (TOTALLY: DETERIORATED / DAMAGED)

SPECIAL REMARKS :____________________________________________________

(if any including

recommendation :____________________________________________________

for destruction if so

warranted) :____________________________________________________

NAME OF THE________________________ SIGNATURE ____________________

E.O./A.O./MSA ________________________ DATE ____________________

NAME OF THE ________________________________ SIGNATURE _____________

COUNTERSIGNING OFFICER

(PRINCIPAL APPRAISER-EXAMINATION) DATE _____________

I) ASSESSMENT BY APPRAISING GROUP

PCT

BASIS OF ASSESSMENT

UNIT ASSESSED VALUE

TOTAL ASSESSED VALUE

C/DUTY

SALES

TAX

MISC. CHARGES

WHETHER IMPORTABLE / NOT IMPORTABLE

UNDER IMPORT POLICY INVOGUE

NAME OF THE______________________________ SIGNATURE __________________________

APPRAISING OFFICER

DATE __________________________

NAME OF THE____________________________ SIGNATURE __________________________

COUNTER SIGNING OFFICER

(PRINCIPAL APPRAISER GROUP- ______) DATE __________________________

iv) AUCTION SECTION DETERMINATION OF RESERVE PRICE AND CALCULATION CHECK

PCT	BASIS OF ASSESSMENT	UNIT ASSESSED VALUE	TOTAL ASSESSED VALUE	C/DUTY	SALES TAX	MISC. CHARGES

TOTAL RESERVE PRICE IN WORDS:

BASIS OF AUCTION

GROSS WEIGHT

NET WETGHT

ME S JREMENT

QUANTITY

AS IS WHERE IS

NAME OF THE_____________________________ SIGNATURE _______________________

E.O./A.O.MSA (AUCTION) DATE __________________

NAME OF THE_________________________ SIGNATURE ________________

COUNTER SIGNING OFFICER

(PRINCIPAL APPRAISER GROUP.______) DATE ______________________

V. AUCTION SECTION – REVISION OF RESERVED PRICE

i) REVISED RESERVE PRICE (I) DATED:

(IF ANY)

ii) REVISED RESERVE PRICE (II) DATED:

(IF ANY)

iii) REVISED RESERVE PRICE (II) DATED:

(IF ANY)

NAME OF THE ________________________ SIGNATURE ___________________

E.O./A.O./MSA (AUCTION)

DATE ___________________

NAME OF THE ________________________ SIGNATURE ___________________

COUNTER SIGNING OFFICER

(PRINCIPAL APPRAISER GROUP._____) DATE ____________________

CUSTOMS EXAMINATION REPORT (ADDITIONAL SHEET-1)

Location: __________________________________________________________________

DESCRIPTION: ____________________________________________________________

_________________________________________________________________________

NAME OF THE ____________________ SIGNATURE ___________________________

EXAMINING OFFICER DATE _____________________________

NAME OF THE _____________________ SIGNATURE _______________________

COUNTER SIGNING OFFCER

(PRINCIPAL APPRAISER EXAMINATION) DATE ____________________

GOVERNMENT OF PAKISTAN

APPRAISEMENT COLLECTORATE

CUSTOM HOUSE, KARACHI.

No._________________ Dated:______________

The Deputy Traffic Manager,

East Wharf /West Wharf Karachi Port Trust,

Karachi.

SUB: DIFFERENCE OF WEIGHT/QUANTITY/SPECIFICATION AT THE TIME OF EXAMINATION/DELIVERY OF AUCTIONABLE LOTS

Kindly refer to the above cited subject.

2. Due to non-clearance by importer, the KPT allotted number to under mentioned imported consignment for auction by the Customs. The lot had following manifested details:-

i)	Lot No.	Dated:
ii)	IGMNo.	Dated:
iii)	Index No.	Dated:
iv)	Manifested	Dated:

a) Description.

b) Weight

c) Quantity

d) Packages

3. Examination of the lot No.____________ manifest for auction purpose resulted in following discrepancies as against manifested details:-

a) Description

b) Weight

c) Quantity

d) Packages

4. The lot has been auctioned. However, during the delivery process/ weighment at weight bridge, the following discrepancies have been found in the presence of representatives of Customs Auction/Vigilance Cell/K.P.T.

a) Description.

b) Weight

c) Quantity

d) Packages

5. K.P.T. may offer comments within two days positively on aforesaid discrepancies as lot has been auctioned and is to be delivered to the successful bidder, after completion of delivery proceedings as per rule 72 read with rule 74 of Auction Rules, notified vide Customs Rules 2001. The Customs understands that non receipt of response within two days would infer that K.P.T. is in agreement with the status of the lot as per paras 2, 3 and 4. .Needless to say that aforesaid status is likely to result in accrual of refund to the bidder and other legal/financial implications.

6. K.P.T. may also investigate the discrepancy as per paras 2 & 3in consultation with shipping line, related shipping documents and internal record of K.P.T. etc. for taking further necessary action. In this regard, a report may also be forwarded to this office for concluding the matter at this end.

7. Prompt/timely response shall be highly appreciated.

DEPUTY COLLECTOR OF CUSTOMS

(AUCTIONS)

GOVERNMENT OF PAKISTAN

APPRAISEMENT COLLECTORATE

CUSTOMS HOUSE, KARACHI.

No._______________ Dated: _______________

The Terminal Manager

KICT / PICT/ PAK SHAHEEH / AICT

Subject: DIFFERENCE OF WEIGHT/QUANTITY/SPECIFICATIONS AT THE TIME OF EXAMINATION/DELIVERY OF AUNCTIONABLE LOTS.

Kindly refer to the above cited subject.

2. Due to non-clearance by importer, the terminal operator allotted lot number to under mentioned imported consignment for auction by the Customs. The lot had following manifested details:-

i)	Lot No.	Dated:
ii)	IGM No.	Dated:
iii)	Index No.	Dated:
iv)	Manifested	Dated:

a) Description.

b) Weight

c) Quantity

d) d) Packages

3. Examination of the lot No. for auction purpose resulted in following discrepancies as against manifested details:-

a) Description.

b) Weight

c) Quantity

d) Packages

4. The lot has been auctioned. However, during the delivery process/weightment at weight bridge, the following discrepancies have been found in the presence of representatives of Customs Auction/Vigilance Cell/Terminal Operator

a) Description.

b) Weight

c) Quantity

d) Packages

5. Terminal Operator may offer comments within two days positively on aforesaid discrepancies as lot has been auctioned and is to be delivered to the successful bidder, after completion of delivery proceedings as per rule 72 read with rule 74 of Auction Rules, notified vide Customs Rules 2001. The Customs understands that non receipt of response within two days would infer that Terminal Operator is in agreement with the statue of the lot a3 per paras 2, 3 and 4. Needless to say that aforesaid status is likely to result in accrual of refund to the bidder arid other legal/financial implications.

6. Terminal Operator may also investigate 'the discrepancy as per paras 2 & 3 in consultation with shipping line, related shipping documents and internal record of Terminal Operator etc. for taking further necessary action. In this regard, a report may also be forwarded to this office for concluding the matter at this end.

7. Prompt/timely response shall be highly appreciated.

DEPUTY COLLECTOR OF CUSTOMS AUCTIONS

DETERMINATION OF RESERVED PRICE IN RESPECT OF LOT NO.___________/COMBINATION OF LOTS NOS.__________________.

Placed opposite is examination report (page) conducted / processed by Mr. _________, examiner / appraiser / MSA and countersigned by Mr._____________ principal appraiser, ______ Zone____________ wharf/________

Terminal in respect of lot / combination of Lots Nos.____________along with representative samples (if required).

Group__________is requested to determine the assessable value for determination reserve price in view of the foretasted examination report / sheet (in this regard CBR’s letter No. ...(11)/L&P/92 dated 15.04.2004 is also referred to). In addition to determination of assessable value, it is further requested to intimate / advise on following aspects:

i) is any litigation pending in any court of law? If any such, details / present status of the litigation. If required Law Section may be consulted.

ii) importability status with advice as to whether under reference lot could be auctioned to general body of bidders in open public auction or disposal of lot is subjective to special procedures in view of importability status.

iii) Whether goods are detained by AIB / Directorate of Intelligence etc. in view of certain investigation.

iv) any further views / comments in view of the record available with the group.

3. The file may kindly be returned within (03) three days positively after completion of aforesaid requirements.

PRINCIPAL APPRAISER PRINCIPAL APPRAISER

GROUP-_______ AUCTION (_______)

GOVERNMENT OF PAKISTAN

APPRAISEMENT COLLECTORATE

CUSTOM HOUSE, KARACHI.

No. 1/2003-ADC-lll(PT.I) dated: July 2, 2004

NOTICE

DEPOSIT OF 25% EARNEST MONEY

SUB: LOT NO./COMBINATION OF LOTS NOS. DESCRIPTION OF GOODS____________________________________

QUANTITY/MEASUREMENT___________________________________

GROSS WEIGHT_____________NET WEIGHT_________________

MODE OF PACKING_________________________________________

(PACKAGES/LOOSE)

MODE OF ANNOUNCEMENT:

GROSS WEIGHT /NET

WEIGHT/____________________________

QUANTITY/MEASUREMENT/_________________________________

PACKAGES / LOOSE________________________________________

(b) AS IS WHERE IS BASIS___________________________________

DATE OF AUCTION

NAME OF HIGHEST BIDDER_______________________________________

N.I.C./NTN No.___________________________________________________

You being the highest bidder of the subject lot/combination of lots are directed to deposit 25% Earns Money amounting to Rs. in the NATIONAL BANK OF PAKISTAN

CUSTOM HOUSE BRANCH, Karachi and submit the Bank voucher Receipt to the undersigned today on failing which the highest bid amounting to Rs ______offered by you will not be considered and be treated as cancelled and the goods would be sold to the second highest or re-auctioned as provided under Rule 67 of Customs Rules, 2001.

Deputy / Assistant Collector of Customs

i) Copy received/acknowledged by the bidder

Name _____________________________

Signature __________________________

ii) Copy to National Bank of Pakistan Custom House, Karachi.

FILE No. _________________

DATE ________________

No._______________

Open public auction of the goods against aforestated Lot No. as held

on_____________ is based the following facts:

IGM No. / Year _____________ Dated__.___._____

Index No. / Year _____________ Dated__.___._____

Bill of Entry / GD No. _____________ Dated__.__._____

Description:_____________________________________________________________________________________________________

Quantity :____________________

Weight:_____________ M. Tons/Kg.

Location :________________________________

Reserve price:______________________ Dated:___________

Revised reserve price:_________________ Dated: _________

Section 82 / Section 112 of the Customs Act, 1969 was invoked vide Notice No. ______ dated____________ (page________ ) followed by reminders No. ________ dated _________ (page__________) in view of non-clearance of goods by the importer/clearing agent / carrier / shipping agent / custodian of the goods. The said notices were not responded. The goods were, thus, examined / reserve price determined vide examination sheet bearing Lot No. (page) Details of the previous auctions of the said lot including the last auction are as under:

S. NO.	DATE OF AUCTION	HIGHEST BID	%AGE OF R.P.	NAME OF BIDDER	ACCEPTED/ REJECTED	REMARKS
01
02
03					_
04		*
05
06
07
08
09
10

3. The last auction dated___.___._____ has fetched the highest bid of Rs. ___ per Kgs/ M.Ton/ Unit/ Pc totaling Rs. _________/-as against reserve price of Rs.______________ /- revised reserve price which is______% of the reserve price/revised reserve price and_____% of total duties / taxes. The successful bidder Mr.______________ has paid the earnest money (25%) of Rs. /- vide voucher No. __________dated__.__.____ in National Bank of Pakistan, Custom House Branch, Karachi.

4. Keeping in view the condition of goods and history of previous auctions / prevailing market conditions, the competent authority is requested to accept / reject the offered bid, in line with the parameters laid down vide auction rules (rule 49-75 of Customs Rules, 2001). In this regard, proviso to rule 73, and rule 75 also specifically refers to.

5. Submitted for orders please.

AO-(Auction) / PA-(Auction) / DC-A-(Auction)

Auction

Proformas

FILE No. __________________ DATE ____________________

Combination of Lot No.________________

The open public auction of the goods against afore-stated Lot No. as held on _______is based the following facts:

i) IGM No. / Year _____________ Dated___________

i) Index No./Year _____________ Dated___________

ii) Bill of Entry / GD No.________ Dated___________

iii) Description: _________________________________________

_________________________________________

iv) Quantity :__________________

v) Weight: __________________M. Tons/Kg.

vi) Location :_____________________________________

vii) Reserve price :____________ Dated:____________

viii) Revised reserve price: Dated:____________

2. Section 82 / Section 112 of the Customs Act, 1969 was invoked vide Notice No. _________dated___.___._____ (page_________) followed by reminders No. dated (page_______) in view of non-clearance of goods by the importer / clearing agent / carrier / shipping agent / custodian of the goods. The said notices were not responded. The goods were, thus, examined / reserve price determined vide examination sheet bearing Lot No.__________ (page________) Details of the previous auctions of the said lot including the last auction are as under:-

S.NO.	DATE OF AUCTION	HIGHEST BID	%AGE OF R.P.	NAME OF BIDDER	ACCEPTED/ REJECTED	REMARKS
01
02
03
04
05
06
07
08
09
10

3. The last auction dated _________has fetched the highest bid of Rs._________ per Kgs. / M. Ton / Unit / Pc totaling Rs. ___________ /- as against reserve price of Rs.__________ /- revised reserve price which is ______% of the reserve price/revised reserve price and______% of total duties / taxes. The successful bidder Mr.___________ has paid the earnest money (25%) of Rs._______/- vide voucher No.___________ dated__.__._____ in National Bank of Pakistan, Custom House Branch, Karachi.

4. Keeping in view the condition of goods and history of previous auctions / prevailing market conditions, the competent authority is requested to accept / reject the offered bid, in line with the parameters laid down vide auction Rules (Rule 49-75 of Customs Rules, 2001). In this regard, proviso to rule 73, and rule 75 also specifically refers to.

5. Submitted for orders please.

AO-(Auction) / PA-(Auction) / DCA-(Auction)

Auction

Proformas

SUMMARY SHEET FOR FILE No.______________

DATE________________

No._________________

Open public auction of the goods against afore stated Lot No. as held on-is based the following facts:

i. IGM No. / Year _________ Dated__.__.____

ii. Index No. / Year _________ Dated__.__.____

iii. Bill of Entry / GD No. _________ Dated__.__.____

iv. Description:___________________________________________________________________________________________________

v. Quantity _________ Dated__.__.____

vi. Weight _________ Dated__.__.____

vii. Location _________ M. Tons/Kg.

viii. Reserve price:________________ Dated:______________

ix. Revised reserve price: ___________ Dated:______________

2. The goods bearing aforestated particulars / description / quantity / location were not allowed release due to mis-declaration / importability status and accordingly seized and finally confiscated vide Order No. dated _____followed by Order No. dated_(if any). In compliance of Section 82 / Section 169 of the Customs Act, 1969, the goods were examined/reserve price determined vide examination sheet bearing Lot No._____________ (page __).

Details of the previous auctions of the said lot.1 including the last auction are as under:

S. NO.	DATE OF AUCTION	HIGHEST BID	%AGE OF R.P.	NAME OF BIDDER	ACCEPTED/ REJECTED	REMARKS
01
02
03
04
05
06
07
08
09
10

3. The last auction dated __.__.____ has fetched the highest bid of Rs.__per Kgs /M.Ton / Unit / Pc totaling Rs.________/- as against reserve price of Rs.__________/-/ revised reserve price which is_____% of the reserve price/revised reserve price and _% of total duties / taxes. The successful bidder Mr.________________________has paid the earnest money (25%) of Rs._______/- vide voucher No. __________dated_._._____ in National Bank of Pakistan, Customs House Branch, Karachi.

5. Submitted for orders please.

AO-(Auction) / PA-(Auction) / DCA-(Auction)

APPROVAL SHEET FILE No._______________

DATE______________

No.________________

Open public auction of the goods against aforestated Lot No. as held on • is based the following facts:

i. IGM No. / Year _________ Dated__.__.____

ii. Index No./ Year _________ Dated__.__.____

iii. Bill of Entry / GD No. _________ Dated__.__.____

iv. Description:____________________________________________________________________________________________________________________________________________

v. Quantity :___________________________

vi. Weight :___________________________M. Tons/Kg.

vii. Location :_______________________________________

viii. Highest offered bid per Kgs / M. Ton / Unit Pc : Rs. ____________

ix. Total Bid amount: Rs.______________

x. Reserve Price: Rs.______________

xi. %age of Reserve Price Rs.______________

2. Submitted for approval, of the committee for disposal of auction cargo.

ADC-(Auction) Deputy / Assistant Collector of Customs

(Appraisement-Auction)

Approval by Members of the Committee

i. Member KPT

ii. Member Vigilance Cell, Ministry of Communication.

COLLECTOR / CONVENER

Standing Order

Annexure of Standing Order No. 4/2005.

Annexure I

The Assistant Collector of Customs,

Appraisement (Bonds),

Custom House, Karachi

Sub: APPLICATION FOR THE REMOVAL OF CONTAINERS OF IMPORTED CARGO OR GOODS TO THE PREMISES OF M/S. NLC CONTAINER TERMINAL

Dear Sir,

M/s._____________________(Name of Shipping Company) has filed IGM No.__________________ dated____________ in which __________containers having index No.___________ to be manifested for M/s. NLC Container Terminal. Assistant Collector (Import) has allowed on the manifest the custody and removal of the containers to our terminal.

You are requested to depute an officer to escort the containers from East Wharf/West Wharf/ PICT/KICTQICT (score out the non-relevant entries) to the premises of M/s. NLC Container Terminal.

Thanking You,

Yours faithfully,

FOR NLC Container Terminal

Manager

Order by Assistant Collector ___________________Reference (P/O) Letter dated__________ received from M/s.________________ Wherein they have requested permission for shifting of _________Container to off Dock terminal NLCCT.

These containers arrived per vessel ____________Voyage _________Manifested vide IGM No. ________ Dated: _________index No. __________________They declared remarked as “transshipped of OFF Dock NLCCT’ in IGM against each index. If approved, request for Shifting of subject containers of off Dock NLCCT may be acceded; being declaration in IGM regarding transshipment to NLCCT as already been made against each index. Containers will be escorted under escort office to be deputed by ACA Bond in terms of standing order / 2005 copy placed opposite.

Submitted Please.

AC-A/ imports.

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