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Tag: Customs Act 1969

  • Definitions of Customs Act, 1969

    Definitions of Customs Act, 1969

    Section 2 of Customs Act, 1969 has defined various provisions of the act to better understand the law.

    The Federal Board of Revenue (FBR) issued the Customs Act, 1969 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021.

    Following is the text of section 2 of the Customs Act, 1969.

    2. Definitions. – In this Act, unless there is anything repugnant in the subject or context:-

    (a) “adjudicating authority” means any authority competent to pass any order or decision under this Act, but does not include the Board, the Collector (Appeals) or the Appellate Tribunal;

    (ai) ―advance ruling‖ means a written decision by the Board or any officer or a committee authorized by the Board, on the request of an applicant for determination of classification, origin or applicability of a particular relief or exemption on goods prior to their importation or exportation, valid for a specified period of time;

    (aa) “agent” means a person licensed under section 207 or permitted to transact any business under section 208;‖

    (aaa) “appellate tribunal” means the Customs Appellate Tribunal constituted under section 194;

    (b) “appropriate officer”, means the officer of customs to whom such functions have been assigned by or under this Act or the rules made there under;

    bb) “assessment” includes provisional assessment, reassessment and any order or assessment in which the duty assessed is nil;

    (bba) “audit” means examination of books, records, documents, correspondence, stocks and inventory of goods relating to import, export and other business activities of the persons referred to in section 211, in order to ascertain their liability of duties and taxes and compliance with relevant laws and rules;

    (bbb) “baggage” includes unaccompanied baggage but does not include motor vehicles;

    (c) omitted.

    (d) omitted.

    (e) “Board” means the Central Board of Revenue established under the Central Board of Revenue Act, 1924 (IV of 1924), and on the commencement of Federal Board of Revenue Act, 2007, the Federal Board of Revenue established under section 3 thereof;

    (ea) “carrier” means the person actually transporting goods or incharge of, or responsible for, the operations of the means of transport or the owner thereof;

    (f) “coastal goods” means the goods transported in a vessel from one port in Pakistan to another, but does not include imported goods on which customs duty has not been paid;

    (fa) “Collector” means Collector of Customs appointed under section 3 and includes any other officers equivalent in rank with any other designation appointed under this Act to perform specified functions in own jurisdiction;

    (ff) “Collector (Appeals)” means a person appointed to be a Collector of Customs (Appeals) under section 3;

    “controlled delivery‖ means supervised and coordinated operational activities that allow suspected consignments of prohibited and restricted goods, including items mentioned in section 2(s), to pass out of, through or into the territory of Pakistan, with a view to identifying persons involved in the commission of an offence cognizable under this Act;

    (g) “conveyance” means any means of transport used for carrying goods or passengers such as a vessel, aircraft, vehicle or animal;

    (h) “customs-airport” means any airport declared under section 9 to be a customs- airport;

    (i) “customs-area” means the limits of the customs-station specified under section 10 and includes any area in which imported goods or goods for export are ordinarily kept before clearance by the customs authorities;

    (ia) “Customs Computerized System” means a comprehensive Customs information technology system specified in Chapter XVI-A;

    (ib) omitted.

    (ic) ―Customs controls‖ means measures applied by the officers of customs or through Customs Computerized System to manage risks and ensure compliance.

    (j) “customs-port” means any place declared under section 9 to be a customs-port;

    (jj) omitted.

    40(k) “customs-station” means any customs-station, customs-airport, an inland river port, land customs-station or any place declared as such under section 9;

    (kk) “detain”, in relation to goods, means to prohibit the disposal or use of the goods, pending the finalization of any proceedings under this Act in relation to the goods or the owner thereof;

    (kka) “documents” means a goods declaration, application for claim of refund, duty drawback or repayment of duty, import or export general manifest, passenger manifest, master bill of lading, bill of lading, airway bill, certificate of origin commercial invoice and packing list or similar other forms or documents used for customs clearance or making a declaration to Customs, whether or not signed or initialed or otherwise authenticated, and also includes,-

    (i) any form of writing on material, data or information recorded, transmitted, or stored by means of a tape recorder, computer or any other device, and material subsequently derived from information so recorded, transmitted or stored;

    (ii) a label, marking or other form of writing that identifies anything of which it forms part or to which it is attached by any means;

    (iii) a book, map, plan, graph, or drawing; and

    (iv) a photograph, film, negative, tape, or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced.

    (kkb) “electronic duty drawback filing and payment system” means Electronic Duty Drawback Filing and Payment System as specified by the rules;

    (kkc) ―electronic assessment‖ means assessment of a goods declaration in Customs Computerized System by an officer of Customs or by the computerized system according to the selectivity criteria;

    (kkk) “export manifest” means export manifest delivered under sub-section (2) of section 53 and includes electronically filed export manifest;

    (l) “goods” means all movable goods and includes-

    (i) conveyance,

    (ii) stores and materials,

    (iii) baggage, and

    (iv) currency and negotiable instruments;

    (la) ―goods declaration‖ means a goods declaration filed under sections 79, 10439,121, 131, 139 42, 144 42 or 147 and includes a goods declaration electronically filed;

    (lb) “import manifest” means import manifest delivered under section 43 or 44 as the case may be and includes electronically filed import manifest;

    (Ic) “KIBOR” means Karachi Inter Bank Offered Rate prevalent on the first day of each quarter of the financial year.

    ld “Vessel Intimation Report” or VIR‖ means an intimation regarding impending arrival of a vessel at a customs sea port, where the customs computerized system is operational, to the customs authorities in the form and manner b, by the carrier or his agent, as may be prescribed by rules;

    41(m) Omitted;

    (n) “master” when used in relation to any vessel, means any person, except a pilot or harbour master, having command or charge of such vessel;

    (o) “officer of customs” means an officer appointed under section 3;

    (p) “Pakistan customs-waters” means the waters extending into the sea to a distance of twenty-four nautical miles measured from the appropriate base line on the coast of Pakistan;

    (pa) ”person” includes a local manufacturer, a company, an association, a body of individuals whether incorporated or not;

    (q) “person-in-charge” means –

    (i) in relation to a vessel, the master of the vessel;

    (ii) in relation to an aircraft, the commander or pilot in charge of the aircraft;

    (iii) in relation to a railway train, the conductor, guard or other person having the chief direction of the train;

    (iv) in relation to any other conveyance, the driver or any other person having control of the conveyance;

    (qa) “principal” means the owner of the goods or the person primarily responsible for making a declaration to Customs under this Act and includes the person in-charge of the conveyance, carrier, custodian of cargo, and the terminal operator;

     “(qb) ―Risk Management System‖ means the systematic application of Customs Controls and Management Procedures on pre-arrival, Customs clearance processes and post clearance of goods and passengers, for identifying, analyzing, evaluating, monitoring, reviewing and treating the risk associated with them;

    (qc) ―Risk Management Committee‖ means a committee headed by a BS-21 officer of Customs, constituted under the rules, to review functioning and supervise implementation of the Risk Management System and shall comprise as many BS-19 and BS-20 officers of Customs as may be notified by the Board;

    (r) “rules” means the rules made under this Act;

    (rr) “seize” means to take into custody, physically or otherwise, goods in respect of which some offence has been committed or is believed to have been committed under this Act or the rules, and all cognate words and expressions shall be construed accordingly;

    (rrr) ―Selectivity Criteria‖ means the risk parameters determined by the Risk Management Committee constituted under the rules for the application of Risk Management System;

    (s) “smuggle” means to bring into or take out of Pakistan, in breach of any prohibition or restriction for the time being in force, or in any way being concerned in carrying, transporting, removing, depositing, harbouring, keeping, concealing,retailing, or en route pilferage of transit goods or evading payment of customs-duties or taxes leviable thereon,-

    (i) gold bullion, silver bullion, platinum, palladium, radium,

    precious stones, antiques, currency, narcotics and narcotic and

    psychotropic substances; or

    (ii) manufactures of gold or silver or platinum or palladium or radium or precious stones, and any other goods notified by the Federal Government in the official Gazette, which, in each case, exceed 37,five hundred thousand rupees in value; or

    (iii) any goods by any route other than a route declared under

    section 9 or 10 or from any place other than a customs-station. and includes an attempt, abetment or connivance of so bringing in or taking out of such goods; and all cognate words and expressions shall be construed accordingly;

    (ss) “Special Judge” means a Special Judge appointed under Section 185;

    (sss) “Special Appellate Court” means a Special Appellate Court constituted under section 46 of the Prevention of Smuggling Act,1977;

    (ssss) “surcharge” means an amount or charge required to be paid under sections 21A, 83,86,98 and 202A or any surcharge payable as such under this Act;

    (t) “warehouse” means any place appointed or licensed under section 12 or section 13;

    (u) “warehousing station” means a place declared as a warehousing station under section 11;

    (v) “wharf” means any place in customs-port approved under clause (b) of section 10 for the loading and unloading of goods or any class of goods;

    (w) “arrears” means the amount of any duty, surcharge, fine or penalty or any other amount which is adjudged or demanded through an adjudication order passed by the competent authority or the amount referred to in the notice under sub-section (2) of section 202 which is recoverable in full or in part and is not paid within the time prescribed;

    (x) “default” means the failure to pay the outstanding arrears as defined in clause (w); and

    (y) “defaulter” means the person and in the case of a company or firm every director or partner of the company or, as the case may be of the firm and of which he is a director or a partner of proprietor, and includes the guarantor who fails to pay outstanding arrears.

    (Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

  • FBR explains amendments to Customs Act 1969

    FBR explains amendments to Customs Act 1969

    ISLAMABAD: The Federal Board of Revenue (FBR) has issued explanation of amendments in the Customs Act, 1969 made through Finance (Supplementary) Act, 2022.

    The FBR issued Customs Circular No. 01 of 2022 to explain the changes.

    Power to determine the customs value:

    Under Section 25A of the Customs Act, 1969, both the Collector of Customs and the Director Valuation were authorized to determine the Customs Value of imported or exported goods on his own motion or on a reference made to him by any person after following the methods laid down in Section 25 of the Customs Act 1969. However, in order to being uniformity, the role of Collector of Customs has been omitted and now the powers under section 25A have been entrusted with the respective Director of Customs Valuation to bring standardization in the process of fixation of values of goods.

    READ MORE: PTBA demands date extension for filing sales tax return

    Review of the value determined:

    The post of Member Customs (Policy) and the Director General of Customs Valuation are both administrative in nature. Therefore, on the principle of natural justice, amendment has been made in section 25D so that appeal against the decision of DG valuation should not lie before the Member Customs (Policy) and should be taken up at judicial fora to redress the grievances.

    READ MORE: All shopkeepers to install POS machines: CTO Chief

    Checking of goods declaration by the Customs:

    Limiting the checking of goods declaration within three years of its clearance under Sub-section (1) of Section 83 of the Customs Act, 1969 is uncalled for as the time limit aspect has already been dealt under Section 32 of the Customs Act, 1969. Accordingly, section 80 has been amended.

    Provisional determination of liability:

    Corporate guarantee is the instrument in which the guarantor is the entity or the individual submitting the guarantee whereas in case of bank guarantee or pay order the issuing bank is the guarantor. In order to secure government revenue “Corporate Guarantee” has been omitted from section 81 of the Customs Act, 1969, retaining only bank guarantee and pay order for the purpose.

    READ MORE: FBR notifies transfers of BS-17-19 customs officers

    Appeals to the Appellate Tribunal:

    The powers of Member (Customs Policy) with regard to hearing of appeals against the decision/order of DG valuation has been withdrawn. Now, instead of filing appeal before the Member Customs (Policy) against the order/decision of DG Valuation, Section 194A has been amended so that the aggrieved party may file appeal before the Appellate Tribunal.

    Reference to High Court

    The amendment in this section 196 is the consequential effect of the amendment proposed in Section 25D of the Customs Act, 1969, whereby the powers of Member (Customs Policy) with regard to hearing of appeals against the decision/order of DG valuation have been omitted/withdrawn.

    READ MORE: FBR posts 30% growth to collect Rs3.35 trillion

  • Law authorizes customs officials to X-Ray suspects for detection of concealed goods

    Law authorizes customs officials to X-Ray suspects for detection of concealed goods

    KARACHI: Customs authorities have been empowered to screen or X-Ray bodies of suspected persons for detection of concealed goods.

    According to Customs Act, 1969, an officer not below the rank of an assistant collector of customs can order to screen or X-Ray a person for detection of concealed goods.

    Section 160 of the Act explained regarding the power to screen or X-Ray bodies of suspected persons for detecting secreted goods.

    (1) Where the appropriate officer has reason to believe that any person liable to search has any goods liable to confiscation secreted inside his body, he may detain such person and produce him without unnecessary delay before an officer of customs not below the rank of an Assistant Collector of Customs.

    (2) The aforesaid officer, if he has reasonable grounds for believing that such person has any such goods secreted inside his body and that it is necessary to have the body of such person screened or X-Rayed, may make an order to that effect , or else discharge such person forthwith, except where he is held on any other grounds.

    (3) Where the aforesaid officer orders such person to be screened or X-Rayed, the appropriate officer shall, as soon as practicable, take him to a radiologist possessing such qualifications as may be recognized by the Federal Government for that purpose and such person shall allow the radiologist to screen or X-Ray his body.

    (4) The radiologist shall screen or X-Ray the body of such person and forward his report thereon, together with any X-Ray picture taken by him to the aforesaid officer without unnecessary delay.

    (5) Where on the basis of a report from a radiologist or otherwise, the aforesaid officer is satisfied that any person has any goods liable to confiscation secreted inside his body, he may direct that suitable action for bringing such goods out of his body be taken on the advice and under the supervision of a registered medical practitioner and such person shall be bound to comply with such direction:

    Provided that in the case of a female no such action shall be taken except on the advice and under the supervision of a female registered medical practitioner.

    (6) Where any person is brought before an officer of customs not below the rank of an Assistant Collector of Customs as aforesaid, he may direct that pending completion of all action under this section such person be detained.

    (7) No person shall be subjected to screening or X-Ray if he confesses that goods liable to confiscation are secreted inside his body and of his own consent agrees to suitable steps being taken to bring out such goods.

  • Customs to confiscate properties acquired through proceeds of smuggling

    Customs to confiscate properties acquired through proceeds of smuggling

    ISLAMABAD: Customs authorities have been empowered to confiscate properties that are acquired through proceeds of smuggling.

    (more…)
  • Key changes to customs laws amended through Finance Bill 2020

    Key changes to customs laws amended through Finance Bill 2020

    ISLAMABAD: The government has announced major changes to Customs Act, 1969 through Finance Bill, 2020.

    EY Ford Rhodes Chartered Accountants highlighted the key changes to Customs Act, 1969 that are amended through Finance Bill, 2020.

    Following are the key changes introduced through Finance Bill, 2020:

    • Procedure to obtain advance ruling has been prescribed along with revision in the definition of advance ruling
    • The penalties related to smuggling are proposed to be more rationalized along with the change in the definition of smuggling, to broaden its scope.
    • It is proposed to decide cases related to smuggling by the ATIR within a period of thirty days.
    • Exemption of customs duties on imports for setting up new industries in erstwhile FATA area is proposed to be extended up to year 2023.
    • Concessions available to Special Economic Zones are proposed to be enhanced.
    • Tariff protection is proposed for domestic industry by increasing / levy of regulatory duty on import of items which are locally manufactured.
    • Customs duty on 90 Tariff lines are proposed to be reduced from 11 percent to 3 percent and 0 percent for the purpose of Tariff rationalization under National Tariff Policy, 2019.
    • To boost exports and to secure domestic manufacturing sector, duties on more than 40 tariff lines are proposed to be exempted or reduced.
    • Reduction in regulatory duty on several items is proposed to discourage the smuggling of goods and to decrease the cost of doing business in several sectors.
    • Extension in exemption period, which was due to be expired on 20 June 2020, from customs duties on import of goods including edible oils and oil seeds covered under COVID-19 relief package.
    • Exemption / reduction in customs duty is proposed to be available to the manufacturers, subject to IOCO quota determination, in respect of the following-
    • Exemption – Butyl Acetate, Syringes and saline infusion sets, buttons, raw material for beverage can manufacturing and import of machinery, equipment and other project related items for setting up of internet cable landing station.
    • Reduction – Raw material for manufacturing of interlining/bukram, wire rod, food packaging.
    • Additional customs duty is proposed to be reduced on those tariffs lines on which customs duty is applicable at 0 percent, including on Palm Stearin for incentivizing soap manufacturing industry.
    • Regulatory duty on Hot Rolled Coils (HRC) of Iron and steel falling under PCT Codes 7208 and 7225 & 7226 respectively is proposed to be reduced from 12.5 percent and 17.5 percent to 6 percent and 11 percent respectively.
    • Exemption in duties & taxes on import of dietetic foods for children with inherited metabolic disorders, diagnostic kits for cancer and corona virus, Ready to use Supplementary Foods (RUSF), lifesaving drug Meglumine Antimonite for treatment of leishmaniasis.
  • Customs law amended related to burden of proof

    Customs law amended related to burden of proof

    ISLAMABAD: The Finance Bill 2020 has made amendments to Customs Act, 1969 and made it mandatory for a person alleged of any offence is required to prove that property acquired by him is not from proceed of crime.

    The Finance Bill 2020 proposed to amend Section 187 of Customs Act, 1969. Following amendment has been proposed (changes in red):

    187. Burden of proof as to lawful authority etc.- When any person is alleged to have committed an offence under this Act and any question arises whether he did any act or was in possession of anything with lawful authority or under a permit, license or other document prescribed by or under any law for the time being in force, the burden of proving that he had such authority, permit, license or other document shall lie on him:

    “Provided that any person, alleged to have committed an offence under this Act, shall bear the burden of proof that any property owned by him in his name or someone else name was not acquired from the proceeds of such crime:

    Provided further that the procedure for forfeiture of such property shall be prescribed by the Board under the rules.”;

  • Concealment of currency, gold in baggage to be treated as smuggling

    Concealment of currency, gold in baggage to be treated as smuggling

    ISLAMABAD: The Finance Bill 2020 has made amendments to Customs Act, 1969 and defined any concealment of currency or gold in passengers’ baggage shall be treated as smuggling.

    In this regard amendment made to Section 139 of Customs Act, 1969 through Finance Bill, 2020 issued on Friday.

    (Note: Amendments in red)

    139. Declaration by passenger or crew of baggage.- (1) The owner of any baggage whether a passenger or a member of the crew shall, for the purposes of clearing it, make a verbal or written declaration of its contents in such manner as may be prescribed by rules to the appropriate officer and shall answer such questions as the said officer may put to him with respect to his baggage and any article contained therein or carried with him and shall produce such baggage and any such articles for examination:

    Provided that where the Customs Computerized System is operational, all declarations and communications shall be electronic.

    “(2) Where any passenger or a member of the crew makes a false declaration or fails to make such declaration as required under sub-section (1), he shall be guilty of an offence under this Act.”; and

    “(3) Notwithstanding the provisions of sub-section (2), where any person attempts to bring into or takes out of Pakistan, currency, gold, precious metals or stones, in any form, through concealment in baggage or circumventing customs controls at airports, sea-ports and land border custom-stations, he shall be guilty of an offence of smuggling within the meaning of clause (s) of section 2.”

  • Law tightened to prevent fiscal fraud on imported goods

    Law tightened to prevent fiscal fraud on imported goods

    ISLAMABAD: The Finance Bill, 2020 issued on Friday has proposed tightening customs law to prevent fiscal fraud on imported goods.

    The bill proposed amendment to Section 32A of Customs Act, 1969 which is related to fiscal fraud.

    A new clause (ca) has been proposed to insert to the section, which is:

    “(ca) declares value which is significantly higher or lower than the actual value, that is, the price actually paid or payable for the goods when sold for export to Pakistan, proceedings may be initiated under this section subject to conditions or limitations as may be prescribed by the Board under the rules;”; and

    in clause (e), for the expression “(c)” the expression “(c), (ca)” shall be shall be substituted; and

    In sub-section (2), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

    “Provided that an offence, having no revenue implication but covered under sub-section (1), shall also be served with show cause notice within a period of one hundred and eighty days of detection of such fraud for penal action under the relevant provisions of law.”;

    The existing text of the Section is read as:

    32A. Fiscal fraud.- (1) If any person, in connection with any matter related to customs-

    (a) causes to submit documents including those filed electronically, which are concocted, altered, mutilated, false, forged, tempered or counterfeit to a functionary of customs;

    (b) declares in the goods declaration electronically filed customs declaration, the name and address of any exporter or importer which is physically non-existent at the given address;

    (c) declares in the goods declaration electronically filed customs declaration, an untrue information regarding payment of duties and taxes through self-assessment, description, quantity, quality, origin and value of goods;

    (d) alters, mutilates or suppresses any finding of the customs functionary on any document or in the computerized record; or

    (e) attempts, abets or connives in any action mentioned in clauses (a), (b), (c) and (d) above, he shall be guilty of an offence under this section.

    (2) Where, by any reason as referred to in sub-section (1) as aforesaid, any duty or tax charged or fee or fine and penalty levied under any provision of law has not been levied or has been short levied or has been refunded, the person liable to pay any amount on that account shall be served with a notice within a period of 180 days of the date of detection of such custom duty and tax fraud, requiring him to show cause as to why he should not pay the amount specified in the notice along with any other amount imposed as fine or penalty under the provisions of this Act.

    (3) The appropriate Adjudicating Officer, after considering the written or verbal representation of such person, may determine the amount of duty or tax chargeable or fee payable by such person which shall in no case exceed the amount specified in the notice and such person shall pay the amount so determined besides the fine or penalty or both.

  • No claim of compensation against customs officials

    No claim of compensation against customs officials

    KARACHI: An owner of goods has not entitled for claiming compensation from customs officials for any damage done during lawful detention.

    Customs officials said that in case any consignment is detained lawfully and during detention any damage occurred to the goods unintentionally then the owner of goods cannot claim compensation for such damage.

    They said that Section 216 of Customs Act, 1969 explained as:

    Section 216: No compensation for loss or injury except on proof of neglect or willful act

    No owner of goods shall be entitled to claim from any officer of customs compensation for the loss of such goods or for damage done to them at any time while they remain or are lawfully detained in any custom-house, customs area, wharf or landing place under the charge of any officer of custom, unless it be proved that such loss or damage was occasioned by gross negligence or willful act of such officer.

    Section 214: Remission of duty and payment of compensation to the owner in certain cases

    Where, on prosecution by the owner of any goods, an officer of customs is convicted of an offence connected with the removal of such goods from the warehouse without payment of duty, the whole of the duty on such goods shall be remitted, and, the Collector of Customs, shall, in accordance with the rules, pay to the owner due compensation for the damage caused to the owner by such offence.

    Section 215: Service of order, decision, etc

    Any order or decision passed or any summons or notice issued under this Act shall be served-

    (a) by tendering the order, decision, summons or notice or sending it by registered post or the courier service or by any other mode of transmission subject to acknowledgement receipt to the person for whom it is intended or to his agent; or

    (b) if the order, decision, summons or notice cannot be served in any manner provided in clause (a), by affixing it on the notice board of the custom-house; or

    (c) in case of electronic orders, decisions, notices or summons, when these have been sent to the recipient from the Customs Computerized System.

  • Tax Amendment Ordinance: highlights of changes in customs law

    Tax Amendment Ordinance: highlights of changes in customs law

    ISLAMABAD: Federal Board of Revenue (FBR) on Wednesday issued salient features of to highlight amendments to Customs Act, 1969 made through Tax Law (Second Amendment) Ordinance, 2019.

    Following are the salient features of changes made to customs law:

    1. After section 3CC, the following new section is proposed to be inserted:-

    “3CCC. Directorate General of Law and Prosecution. – The Directorate General of Law and Prosecution is being proposed for the reason that in all the Collectorates and Directorates there are a number of cases which are framed for evasion of duty/taxes but owing to excessive work load and lack of expertise on the prosecution side the cases are not properly defended at subsequent legal fora. The Directorate General of Law and Prosecution will be established with specific power to handle legal issue and equipped with staff expert in handling legal issues.

    2. The penal clause 47A of section 156(1) provides for fix penalty @ Rs.5000/- for initial five days and thereafter @ Rs.10000/- per day upto a maximum limit of Rs.100000/- in case GD is filed after ten days of the date of arrival of goods into Pakistan.

    This clause was inserted to realize stuck up Government revenue as importer will suitably discharge their liabilities to avoid their penalties. However, bonafide person need to be excluded from this penal clause.

    However, the intent of the proposed amendment is to exclude the goods imported or received as gift by individuals without NTN or STRN through courier or air cargo, diplomatic cargo and imports made by government agencies.

    3. Changes are being proposed in section 156 to penalize persons carrying foreign currency. Previously, a person carrying foreign currency beyond the permissible amount of $10000 was being prosecuted.

    It is now being proposed by means of varying slabs being taken by passengers ,ranging from $10000- $200000 and above and accordingly proposing varying degrees of penalties from a mere fine and then imprisonment upto fourteen years depending on the amount of currency apprehended by the authorities.

    Similarly, slabs for smuggling of Gold, platinum and Silver has been proposed along with their varying degrees of fine and imprisonment depending on the quantum of precious metals.

    4. Owing to surge in smuggling activities and knowing that smugglers as well equipped, it is being proposed that section 164 may be suitably amended empowering Customs officials to fire in the Line of Duty.

    5. Currently, section 185A specifies the provisions for cognizance of offences by special Judges. It is proposed that a time period of six months may be fixed for the finalization of proceedings in criminal cases because cases keep on lingering without any outcome for years. No time limitation in decision of the case also accords time to the investigating officers to submit final challan without a time limit which aspect weakens the case as the time passed by.

    6. Section 194 of the Customs Act, 1969 provides for the constitution of a Customs Appellate Tribunal by the Federal Government which is competent to adjudicate upon appeals filed against orders passed by the Collector (Appeals).

    The said section specifies various pre-requisites for appointment as a judicial or technical member and empowers the Federal Government to appoint Chairman of the Customs Appellate Tribunal.

    In order to complement revenue collection efforts by FBR, streamline the affairs of the Tribunal(s), bring about greater transparency in the manner of appointment of judicial and technical members of the Tribunal(s) and to impart greater efficiency in the working of the Tribunal for ensuring maximum disposal of cases it is proposed that in addition to the prerequisite as already mentioned, the qualification of Judicial Members may also be prescribed under rules made by the Prime Minister.

    Furthermore the constitution and functioning of benches and procedure of the Appellate Tribunal may be regulated by rules approved by the Prime Minister.