The Federal Board of Revenue (FBR) can approve any place to declare as warehousing stations for unloading of goods under Section 10 till 13 of Customs Act, 1969.
The FBR issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.
Following is the text of section 10 till 13 of the Customs Act, 1969:
10. Power to approve landing places and specify limits of customs-stations.- The Board may, by notification in the official Gazette:-
(a) specify the limits of any customs-station; and
(b) approve proper places in any customs-station for the loading and unloading of goods or any class of goods.
11. Power to declare warehousing stations.- The Board may, by notification in the official Gazette, declare places to be warehousing stations at which alone public warehouses may be appointed and private warehouses may be licensed.
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12.power to appoint or license public warehouses.-(1) At any warehousing station, the respective Collector of Customs in his own jurisdiction may, from time to time, appoint or license public warehouse wherein dutiable goods may be deposited without payment of customs-duty.
(2) Every application for license for a public warehouse shall be made in such forms as may be prescribed by the respective Collector of Customs in his own jurisdiction:
Provided that where the Customs Computerized System in operational, the application shall be filed to the respective Collector of Customs through the system in the manner as may be prescribed by rules.
(3) A license granted under this section may be cancelled by the respective Collector of Customs in his own jurisdiction for infringement of any condition laid down in the license or for any violation of any of the provisions of this Act or any rules made thereunder, after the licensee has been given proper opportunity of showing cause against the proposed cancellation.
(4) Pending consideration whether a license be cancelled under sub-section (3), the respective Collector of Customs in his own jurisdiction may suspend the licence.
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12A. Power to appoint or license common warehouses.- (1) At any warehousing station, the respective Collector of Customs in his own jurisdiction may, from time to time, appoint or license common warehouse wherein dutiable goods may be deposited without payment of customs-duty on owner or licensee own account.
(2) Every application for a license for a common warehouse shall be made in such form as may be prescribed by the respective Collector of Customs in his own jurisdiction:
Provided that where the Customs Computerized System is operational, the application shall be filed to the respective Collector of Customs through the system in the manner as may be prescribed by rules.
(3) A license granted under this section may be cancelled by the respective Collector of Customs in his own jurisdiction for infringement of any condition laid down in the license or for any violation of any of the provisions of this Act or any rules made thereunder, after the licensee has been given proper opportunity of showing cause against the proposed cancellation.
(4) Pending consideration whether a license be cancelled under sub-section (3), the respective Collector of Customs in his own jurisdiction may suspend the license.
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13. Power to licence private warehouse.-(1) At any warehousing station, the respective Collector of Customs in his own jurisdiction may, from time to time, licence private warehouse wherein dutiable goods may be deposited without payment of customs-duty.
(2) Every application for a licence for a private warehouse shall be made on such form as may be prescribed by the respective Collector of Customs in his own jurisdiction:
Provided that where the Customs Computerized System is operational, the application shall be filed to the respective Collector of Customs through the system in the manner as may be prescribed by rules.
(3) A licence granted under this section may be cancelled by the Collector of Customs in his own jurisdiction for infringement of any condition laid down in the license or for any violation of any of the provisions of this a Act or any rules made thereunder, after the license has been given proper opportunity of showing cause against the proposed cancellation.
(4) Pending consideration whether a licence may be cancelled under sub-section (3), the respective Collector of Customs in his own jurisdiction may suspend that licence.
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