GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (PREVENTIVE)
CUSTOM HOUSE, KARACHI.
NO.SII/Misc/178/89-VII Dated: 30.10.1998.
STANDING ORDER No. 8/1998 (APPRAISEMENT)
SUB: ASSESSMENT OF CONTAINERIZED IMPORT OF MISCELLANEOUS GOODS.
The assessment of miscellaneous containerized cargo imported from free ports Dubai, Singapore, Bankok, Hong Kong etc., was centralized in Group-VII with a view to --maintaining uniformity of assessment vide Public Notice No. 2/98(A) read with office order 3/98(A) dated 18.3.1998 and subsequent Standing Order No. 3/98 (Exam) dated 'V6.1998 issued by the defunct Examination Collectorate and letter No. SI/MISC/15/9- - 5TT Coll (AIB) dated 13th June 1998 were also issued by the Appraisement Collectorate wherein it was prescribed the shifting of .these containerized mixed goods from 1st appraisement to 2nd Appraisement system.The Examination Collectorate constituted a special Examination Committee under the direct supervision of concerned Assistant I: actor (Wharves) for conducting detailed examination of these containerized mixed goods.
2. The experience of the assessment of containerized miscellaneous goods under 2nd appraisement system could not produce desired results as in some cases it was noted that the unscrupulous importers abused this facility.
3. In order to curb the malpractice it has been decided that with immediate effect and in suppression of previous orders, bill of entry of the miscellaneous containerized goods shall be processed under 1st appraisement system of examination before assessment The importer or the Customs Agents shall however, be required to make complete declaration of description, quantity, model no. are no / part non brand and origin of the goods imported by them before filing of such bill of entry. Bills of entry which are’ found wanting in this respect shall not be processed by the group and shall be returned In importers/clearing agents to furnish complete declaration.
4. It has been further decided that the examination of containerized miscellaneous I goods will be carried out by a special committee comprising of following staff under the direct supervision of respective Assistant Collector of Wharf:
i.) Principal Appraiser (Sheds)
ii.) Appraising Officer (Sheds)
iii.) Examining Officer (Sheds)
5. The above referred committee shall carry out 100% examination in detail after complete de-stuffing of the containers and verifying the contents description, quantity, PC I Headings set as per declaration given in the bill of entry and thereafter refer back the bill of entry to the concerned group alongwith duty sealed and signed representative samples through the examining officer of the examination committee of assessment. The aforesaid committee shall ensure that the exact description, quantity, brand, make or any other factor/aspect or specification which has a direct bearing in determining of value of an item should invariably be reported. In case of any failure the examination staff will be held responsible and action will be taken against such delinquent staff. The bill of entry bearing examination report of the committee so constituted above shall be presented to the concerned group of assessment. The Appraising Staff shall, inter-alia ascertain the value of each item in consolation with other respective groups and keeping in view the physical attributes of the item given by the shed staff, if the appraising staff needs any clarification with regard to any item, the value of such items may not be determined and the matter will be referred again to the aforesaid committee for providing further details. In case of any discrepancy fount on account of willful mis-declaration of quantity, description, value or specification etc. proceeding under Customs Act, 1969 shall be initiated against the importer.
6. A complete record of all such releases shall be maintained in the group for the importers and the clearing agents.
7. This supersedes all previous Standing Orders/Instructions issued on this subject.
Signed by
(MANZOOR AHMED)
COLLECTOR
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