Karachi, January 26, 2024 – In a significant development, the Pakistan Customs has conferred the authority upon Collector (Appeals) to stay recovery for a maximum period of 30 days.
This empowerment is in accordance with the updated Customs Act of 1969 for the tax year 2024.
The specifics of this provision are detailed in Section 193A of the Customs Act, 1969. According to the section:
1. The Collector (Appeals) is mandated to provide the appellant with an opportunity to be heard.
2. During the appeal hearing, the Collector (Appeals) has the discretion to permit the appellant to delve into any ground of appeal not initially specified, provided the Collector (Appeals) deems the omission non-willful or unreasonable.
3. The Collector (Appeals) is authorized to stay the recovery of duty and taxes for a period not exceeding thirty days upon the filing of the appeal, following an opportunity for the concerned Collectorate or Directorate officer to be heard.
4. The Collector (Appeals) is required to pass an order within ninety days from the date of filing the appeal or within any extended period, confirming, modifying, or annulling the appealed decision or order.
• A maximum extension of sixty days is permissible, provided the Board further extends it during the appeal’s pendency.
• Exclusions for computation purposes include periods of adjournment due to stay orders, alternative dispute resolution proceedings, or adjournments not exceeding thirty days initiated by the petitioner.
• The Collector (Appeals) must notify the appellant within the specified time limit in Section 32 if any duty has not been levied, has been short-levied, or erroneously refunded.
5. The order issued by the Collector (Appeals) post-appeal disposal must be in writing, detailing the points for determination, the decision, and the reasons behind it.
6. Following the resolution of the appeal, the Collector (Appeals) is obligated to communicate the order to the appellant, the adjudicating authority, and the Collector of Customs.
This newfound authority for the Collector (Appeals) represents a nuanced approach towards the appeals process, emphasizing fairness, flexibility, and due process. As stakeholders navigate the implications of these amendments, it is expected that this provision will contribute to a more streamlined and efficient resolution of appeals within the customs framework, benefitting both appellants and the regulatory authorities alike.
