The Federal Board of Revenue (FBR) has clarified the provisions of Section 7 of the Customs Act, 1969, shedding light on the assistance extended to customs officers.
The FBR recently released an updated version of the Customs Act, 1969, incorporating amendments introduced through the Finance Act, 2021, up to June 30, 2021.
Section 7 of the Customs Act, 1969, defines the extent and nature of assistance that various government officers, including those from federal and provincial bodies, are mandated to provide to customs officers. This provision reinforces cooperation and collaboration among different government entities to ensure the effective discharge of customs-related functions.
Text of Section 7: Assistance to the Officers of Customs
Section 7 of the Customs Act, 1969, as amended by the Finance Act, 2021, reads as follows:
“7. Assistance to the officers of customs.- All officers of Federal and Provincial Governments, including Inland Revenue, Police, National Highways and Pakistan Motorway Police, Civil Armed Forces, Border Military Police (BMP) and officers engaged in the collection of land-revenue are hereby empowered and required to assist the officers of customs in the discharge of their functions under this Act. The provision of assistance so requested shall be binding.”
This provision empowers and mandates officers from various government bodies, encompassing Federal and Provincial Governments, Inland Revenue, Police, National Highways and Pakistan Motorway Police, Civil Armed Forces, Border Military Police (BMP), and officers involved in land-revenue collection. They are obligated to provide assistance to customs officers in the execution of their duties as outlined in the Customs Act, 1969.
Binding Nature of Assistance
One key aspect highlighted in Section 7 is the binding nature of the assistance. When customs officers request support from the mentioned government officers, it is not just a discretionary act but an obligation. The provision makes it clear that the assistance sought shall be binding on the officers from other government entities. This ensures a seamless and cooperative environment where all relevant authorities work together to enforce customs regulations effectively.
Enhancing Synergy Across Government Departments
The inclusion of officers from diverse government departments signifies a holistic approach to customs enforcement. In addition to customs-specific entities, the involvement of officers from Inland Revenue, Police, and other law enforcement agencies enhances the synergy across different government departments. This collaborative effort is essential for addressing the complexities of modern cross-border trade and ensuring the compliance of businesses with customs regulations.
Significance of the Amendment
By clarifying and emphasizing the collaborative role of various government officers, Section 7 contributes to the overall efficiency and effectiveness of customs operations. It reinforces the principle of shared responsibility among government entities, promoting a coordinated response to challenges in customs enforcement.
Customs practitioners, legal experts, and businesses engaged in international trade should be aware of these provisions to navigate the regulatory landscape effectively. The updated Customs Act, with its amendments, provides a comprehensive framework for customs officers to carry out their responsibilities, supported by assistance from a range of government officials.
