Islamabad, July 27, 2023 – The Federal Board of Revenue (FBR) in Pakistan has taken significant steps to enhance the process of litigation and prosecution in Pakistan Customs with the issuance of SRO 960 (I)/2023, notifying a draft amendment to the Customs Rules, 2001.
The amended rules outline the key responsibilities and actions to be taken by the Directorate General of Law and Prosecution, a specialized division within the FBR. These measures are aimed at streamlining legal processes, ensuring effective presentation of cases, and maintaining proper coordination with legal authorities at various levels of litigation.
READ MORE: FBR Unveils IRIS 2.0: A Game-Changer for Efficient Tax Return Filing
Under the new rules, the Directorate General of Law and Prosecution will be responsible for the following within its jurisdiction:
1. Handling of Legal Matters: This includes the preparation of challans, supplementary challans, and other necessary legal documents. The Directorate will also ensure effective representation of cases before different levels of litigation, including the Special Judge, Special Appellate Court, High Courts, and the Supreme Court of Pakistan.
2. Investigations and Prosecutions: The Directorate will conduct investigations in cases where FIRs (First Information Reports) have been lodged. It will oversee all prosecutions resulting from FIRs related to seizures and contraventions at ports, airports, and border customs stations.
3. Legal Scrutiny and Appeals: The Directorate will be responsible for the legal scrutiny of court judgments and decisions, and based on this analysis, it will recommend filing appeals if necessary. It will also monitor References filed before High Courts and Appeals before the Supreme Court of Pakistan.
READ MORE: FBR Elaborates New Withholding Tax Regime for Motor Vehicles
4. Coordination with Special Prosecutors: The Directorate will maintain effective coordination with Special Prosecutors handling criminal litigation cases and monitor their performance.
5. Formation of Panel of Advocates: The Directorate will propose the names of competent advocates to the Board to form a panel of Advocates. It will also monitor and supervise their performance before all legal forums.
The rules further outline the actions to be taken by the Directorates of Law and Prosecution upon receiving an FIR from the field formation. The Directorate of Law and Prosecution is mandated to conduct a comprehensive investigation and prepare all related documents, including the challan, before the stipulated period as required by the relevant provisions of the Code of Criminal Procedure, 1898.
READ MORE: Your Guide to FBR’s Latest Tax Changes: Cash Withdrawal Tax Explained
Additionally, the rules specify that the officer authorized by the Director shall be responsible for the retention and safe custody of seized property or samples related to any offense. These samples shall be deemed to be the entirety of the property in any inquiry or proceeding in relation to such an offense before any authority or court.
Moreover, the Director of the Directorate of Law and Prosecution is entrusted with the responsibility of maintaining scanned copies of records referred by the Collectorates and Directorates, in addition to hard copies, for reporting on the performance of Special Prosecutors and Panel Advocates.
READ MORE: FBR Explains Newly Introduced Additional Tax on Windfall Profit
These strengthened rules for litigation and prosecution in Pakistan Customs are expected to streamline legal proceedings, ensure fair and efficient handling of cases, and enhance the overall effectiveness of the customs enforcement system in the country.
