GOVERNMENT OF PAKISTAN
CUSTOMS COLLECTORATE (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO.COLL-(A)/7/96. Dated: 05.12.1996
STANDING ORDER NO.09/1996 (APPRAISEMENT)
SUB: STREAMLING OF RECOVERY CELL AND EXPEDITIONS RECOVERY OF ARREARS.
Central Board of Revenue (Sales Tax Wing) Vide its Sales Tax General Order No. 4/1996, dated 5.11.1996, (Annex "A”) has directed that each adjudicating officer should maintain a register for recording the progress of adjudication cases in the format prescribed therein. Also, a separate Recovery Cell has recently has created in the Appraisement Collectorate vide Standing order No. 07/96-(A), dated 4:11.1996. In this Standing Order, a procedure for referring the cases to Recovery Cell has been out lined. It has, however, been reported that there are still a large number of cases of recovery lying unattended in the Groups/Sections of the Appraisement Collectorate besides an enormous pendency on account of adjudication cases. Recoveries of customs duty & taxes usually arise in the cases where:-
i) Liability has been adjudged under adjudication proceedings.
ii) The importer has failed to comply with the conditions of concessionary SRO after the clearance of goods.
iii) Short recovery has been ascertained through audit conducted departmentally or by CRA.
iv) The goods were cleared provisionally against undertaking due to dispute in assessment and the competent authority such as PCT Committee, PSI working Committee or CBR has decided the dispute in favour of the department.
v) The Courts have decided the matter in favour of the Department or stays granted by the Courts have expired.
All the Assistant/ Deputy Collectors incharge of the Groups/Sections are, therefore, directed to depute a team for the Groups /Sections falling in their jurisdiction to scrutinize each of the cases of the last three years involving recovery of duty & taxes with a view to ascertain whether: --
i) It has already been referred to the Recovery Cell and if so whether it has been correctly reported to Recovery Cell.
ii) Whether it has been entered correctly in the Recovery Register required to be maintained in each Group/Section.
2. The cases which are eventually found to have not been referred to the Recovery Cell shall be immediately reported to the Recovery Cell provided the Group/Section has already completed action towards recovery at its level. In the cases which are found to have not been referred to the Recovery Cells:-
i) The Group/Section will issue the defaulting importer/Person to make payment of outstanding dues within 15 days failing which proceedings under section 186 of the Customs Act, 1969 should be taken.
ii) A copy of the said notice shall be sent to tae concerned Custom House Agent advising him to assist in the early recovery of dues and to provide all details including complete Address/Names, phone numbers of proprietors/partners director of the defaulting importer with particulars of their moveable property, if known.
iii) If after taking action under section 186 of the Customs Act, 1969. and exhausting the above procedure, the" arrears remained in recovered, details of the case will be reported to the Recovery Cell as per procedure laid down in Standing order No.07.96- (APPG) dated 4.11.1996.
3. As regards the adjudication cases pending at different levels the following instruction are issued:-
i) The format prescribed by the Board in the above referred Sales Tax General Order No. 4/96 Should also be adopted on Customs side, Thus, each adjudicating officer will maintain a combined register for sales tax and Customs duties (including other taxes as well) and get it inspected periodically, from his supervisory officer as directed by the Board.
ii) The above referred teams will also prepare Group-wise lists of adjudication cases outstanding at each level so that all out effects should be made to finalize the outstanding adjudication matters on priority.
iii) In cases there liability is adjudged in future, the concerned Group will take action on the lines prescribed in paragraph 2 above.
iv) The orders in-original passed by the adjudicating officers will invariably be .endorsed to the Assistant /Deputy Collector incharge of Recovery Cell.
Signed by
(MUHAMMAD RAMZAN)
COLLECTOR
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