GOVERNMENT OF PAKISTAN

CENTRAL BOARD OF REVENUE

NOTIFICATION

Islamabad, the 2nd January, 1970

CUSTOMS

S.R.O. 3(I)/70.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of Revenue is pleased to make the following rules, namely:-

1. These rules may be called the Frustrated Cargo Export Rules, 1970.

2. Frustrated cargo will be such cargo as has been imported in any customs-station by reason of inadvertence or mis-direction or where the consignee is untraceable or has dis-honoured his commitments and the consignor wishes to have it re-shipped to him.

3. The master of the vessel or his authorized agent or the consignor of the goods himself or through his authorized agent shall apply in writing to the Collector of Customs concerned for permission to re-export the frustrated cargo.

4. Every application made under rule 3 shall be accompanied by the following documents, namely:-

(a) an export permit from the Chief Controller of Imports and Exports or permission from the Ministry of Commerce for the re-export of the goods as frustrated cargo; and

(b) a no objection certificate for the goods granted by the State Bank of Pakistan.

5. On receipt of an application under rule 3 together with the documents mentioned in rule 4, the Collector

Customs shall satisfy himself with reference to the relevant import manifests and other documents that the

goods are frustrated cargo as provided in section 138 of the Act.

6. If the Collector is so satisfied, he would permit re-export of the frustrated cargo under Customs supervision without payment of duties (whether of import or export) chargeable thereon.

[C.No. CA(lmp)-13/69.]

A. H. CHOUDHRI

First Secretary