GOVERNMENT OF PAKISTAN
CUSTOMS COLLECTORATE (EXPORTS)
CUSTOM HOUSE, KARACHI.
NO. SI/MISC/06/91-COLL (EXP). Dated: 29-01-1994
PUBLIC NOTICE NO. 01/1994 (EXPORTS)
It has been observed that certain duty drawback claims pending for long time merely for the reason that the samples drawn for laboratory test report / valuation purpose are not readily even in cases where no fault of the exporter or his agent is involved. Therefore, in order to remove this difficulty and to facilitate genuine exporters, the following procedure is hereby laid down for disposal of such duty drawback claims which are otherwise in order: -
i) The exporter shall furnish an undertaking to the effect that the claims is true and correct in air respects, and that he will be liable to repay the amount of duty drawback if at any subsequent stage, his declaration is found to be incorrect, he will also be liable to pay any fine / penalty imposed for mis-declaration.
ii) The concerned sample clerk will check the record and verify whether the relevant samples were draw and received. If so, he will also give the reasons for non-traceability of the samples. Appropriate disciplinary action will be taken against the responsible officials, but the claims will not be held up pending such action:
iii) The duty drawback claim will be scrutinized by the appropriate officer in the light of the profile of the exporter, any evidence regarding value and / or test report relating to previous shipments of identical description made by the same exporter, and other relevant evidence, claims of well reputed, established and regular exporters will, normally be paid on the basis of their aforesaid declaration and undertaking.
iv) However, the cases where the bonfires of an Exporter or consignment are doubtful, such claims shall be subject to detailed scrutiny and disposal accordingly.
Signed by
(SHAHID AHMAD)
COLLECTOR
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