GOVERNMENT OF PAKISTAN

MODEL CUSTOMS COLLECTORATE OF PACCS,

CUSTOM HOUSE, KARACHI.

MCC/Public Notice/                                                                         Dated:12-12-2007

 STANDING ORDER NO. 10/2007

SUB:        REQUEST FOR CUTTING, PRESSING, BREAKING, AND PERIRCING DESHAPING OR ANY OTHER PROCESS LEADING TO CHANGING OF PHYSICAL ATTRIBUTES OF IMPORTED GOODS.

Sometime representations are received in the Collectorate wherein the importers request the Customs examination/processing staff to allow them to cut, press, break, pierce, de-shape or mix the imported goods with a view to offsetting the offending status of the goods.

2.         In this regard it is clarified that section 181 of the Customs Act 1969 empowers only the adjudication authority to give an option to pay fine in lieu of confiscation of the goods (excluding smuggled, banned items etc.). It does not empower the customs staff working at the Port to decide at its level the fate of offence of mis-declarations committed by the importer.

3.         It is worth mentioning that notification SRO 487(l)/2007 dated 09-06-2007 has been issued by Federal Board of Revenue in exercise of the powers conferred under section 181 ibid meaning thereby that only the competent adjudicating authority can exercise the power under the said SRO and only he can allow release of certain offending goods on payment of redemption fine mentioned in the SRO. It is clarified that this Collectorate has to treat the imported goods in the shape/ conditions in which it is imported and no permission whatsoever can be' granted under the law by the Customs examination/ processing staff to change the physical attributes of the imported goods. Thus the custom examining staff at its level cannot allow cutting, pressing, piercing, deshaping or chemical mixing of the imported goods.

 4.         It is therefore ordered that in case any offence related to mis-declarations or violation of the provision of Customs Act, 1969 or any other allied Acts is committed by the importer, the custom staff working in the Collectorate will proceed according to law by referring the contravention case to the appropriate adjusting officer for decision.

Signed by

(Khalid Mahmood)

Collector

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