GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI. 

C.No./SI/MISC/228/91-ATB                                                            Dated: 7.4.1991

STANDING ORDER NO. 2/1991 (APPRAISEMENT) 

As a result of audit conducted recently in respect of operation of Diplomatic Bonds located  at Karachi the following serious irregularities were observed:--

    i)     Forged ex-bond bill of entries were filed and goods removed from bonds illegally. 

    ii)    Exemption Certificate issued by Ministry of Foreign Affairs were in certain case forged or quantities tempered with.

    iii)   The same exemption certificate was used a number of times and excuses quantities removed illegally

    iv)   Clearance were made against forged C.B.R. Booklets were replaced.

These are serious irregularities under the provisions of Customs Act, 1969 and action is being initiated against the persons concerned. However, in order to :streamline the existing procedure with a view to eliminate mal-practices in the operation of Diplomatic Bonds, the following further instructions are issued for strict c lance with immediate effect. 

1. The into and ex-bonding shall be supervised by Examiner, specifically designated for each bond.

2.         The Examiner Incharge will examine each item, its quality at the time of in- bonding and make necessary entries in his own handwriting in registration presently -tamed in each bond. After completing entries he will sign in the column “initial of officers”. In case of any discrepancy found in the declaration on into-bond bill of entry actual consignment, he will report it the same day to Assistant Collector incharge.

3.         A separate ex-bond register shall be maintained by the Examiner, in each bond in the following format and shall sign few pages for each into-bond bill of entry. The number and other particulars of which shall be written on top of the page, _: after which, all ex-bond entries shall be centered. The idea is that all ex-bond bills of entry. Against one into bond bill of entry are identified quickly, making audit easy.

4.         Into-bonding and ex-bonding will be made in presence of Examine' concerned, The Examiner will ensure full compliance of these instruction and shall be' held personally responsible for any lapse.

 5.         The Examiner and bond license will maintain separate files for each into bone bill of entry. All ex-bond bills of entry pertaining to the particular into-bond goods will be kept in the same file till the into-bond bill of entry is fully disposed of.

 6.         No un-authorized person will be allowed to clear to goods from: Diplomatic Bonds. The foreign Missions and consulate shall intimate within 15 days the name and designation of their authorized representative with his attested signature to Assistant Collector, Bonds-ll, Collectorate of Appraisement, Custom House, Karachi, Hence for the items covered under Exemption certificates issued by the Ministry of Foreign Affairs shall be delivered from the Diplomatic Bonds only to the authorized representative and his signature on ex-bond register shall be obtained.

7.         Similarly, the holders of CBR Booklet will be entitled to purchase the authorized quota personally from the bonds and not through any other person. They are requested to present, on demand, their identity papers to Customs officer incharge and affix their signature on the ex-bond register.

 8.         The license will keep all records pertaining to into-bond and ex-bond at the licensed premises for five years from the date of final disposal of goods and shall not remove any document without expedite permission of Deputy Collector of Customs Incharge of the bonds. He shall make available all records for inspection and audit on demand. Any violation of these instructions will make the licensee eligible for suspension/cancellation of the license.

9.         Assistant Collector Incharge will visit each bond fortnightly and ensure compliance of these instructions. He will submit his report to Collector by 30th of each.

Signed by

 (JEHANGIR KHAN)

COLLECTOR

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