GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO.DCA-IV/01/95 Dated:18-02-1995
PUBLIC NOTICE NO: 10/1995 (APPRAISEMENT)
SUB: REVIEW OF EXISTING PRACTICES.
It has been observed that there are several such practices in vogue in Appraisement Collectorate regarding classifications, valuation and assessment of imported goods and interpretation / application of SROs / CGOs / Public Notices Circulars / Standing Orders that are not in complete harmony with the statutory provisions of the Customs Act, 1969 and other allied enactments. Therefore, to dispense with all such inconsistent and conflicting practices, it is notified for benefit of any past practice shall not be extended to the importers or any person concerned with the imported goods unless it is allowed by the Deputy Collector Incharge on case to case basis.
2. While processing and deciding such cases, the following guidelines shall be observed.
1) No goods shall be assessed at a price lower than the declared value except in genuine cases covered under section 104 of the Customs Act, 1969 read with section 30 thereof.
2) In case where the declared value of goods is lower by more than 30% than the normal value available either in the form of valuation Advice or otherwise, goods shall not be released unless adjudication for value mis- declaration in terms of section 32 of the Customs Act, 1969 is completed.
3) The in-bonded goods where warehousing tenure has exceeded the prescribed or extended period in terms of section 98 of the Customs Act, 1969 shall not be allowed ex-bounding unless violation of the said section has been adjudicated upon by the competent authority and duty / taxes / penal surcharges etc., fine/penalty so adjudicated has been duly paid.
4) The bills of entry where more than one items falling under different PCT headings have been imported as a single consignment shall be dealt with in the Appraising Group in whose jurisdiction more PCT headings fall provided value of the goods covered under such headings if put together figures higher in the total value of the consignment. The said Appraising Group shall, however, invariably consult the other Appraising Group on valuation/classification and other aspects of appraisement before finalizing such bill of entry.
5) Notification and other regulations granting tariff concessions shall be interpreted carefully. Concessionary tariff rates shall be applied only if no ambiguity or controversy exists in the application of a concessionary SRO / regulation on the relevant goods.
6) Benefit or concessionary notifications / regulations shall not be allowed unless all the conditions / formalities documentary or otherwise prescribed therein have been fully fulfilled / complied with to the satisfaction of the officer not below the rank of the Assistant Collector unless otherwise prescribed under the law.
7) Section B1 of the Customs Act, 1969 shall not be invoked or applied as a matter of routine; provisional clearance shall be allowed only in cases where there exists no immediate probability of finalization of the assessment and where non-clearance of the goods is likely to cause genuine hardship / inconvenience to the concerned importer.
8) In cases where tariff concessions are linked with a specific grade of the imported goods, the benefit thereof shall not be allowed unless the grade has been expressly mentioned in the invoice. However, the importer is in possession of authentic literature of the item indicator grade, provisional clearance may be given against cash deposit equal to the disputed amount of duty and taxes, to be refunded on the receipt of test report from the Laboratory.
Signed by
(MUHAMMAD RAMZAN)
COLLECTOR
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