Government of Pakistan

(Revenue Division)

Federal Board of Revenue

C.No.3(1)/L&P/2005

Sub: PITCH OF PENALTY FOR VIOLATION OF RULE, 389 (REQUIREMENT OF PACKING LIST & INVOICE IN THE IMPORTED / EXPORTED CARGO) OF CUSTOMS RULES, 2001.

            I am directed to refer to the subject cited above and to say that all such cases of violation of clear provisions of Customs Act, 1969, may be dealt with judiciously under the relevant provisions of law with special reference to the amendment made in Section 156 of the Customs Act, 1969 during the budget 2015-16 to this effect instead of benchmarking a fixed pitch of penalty.

Signed by

(Muhammad Arshad Khan)

Secretary (L&P)

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