GOVERNMENT
OF PAKISTAN
MINISTRY
OF FINANCE, PLANNING AND DEVELOPMENT
CENTRAL
BOARD OF REVENUE
ORDER
Islamabad, the 24th April, 1973
CUSTOMS
S.R.O. 603(I)/73.-
In suppression of the Ministry
of Finance (Revenue Division)
Resolution No. 1, dated the 18th August, 1958, the Government of Pakistan is
pleased to make the following order for grant of rewards to the following
category of persons:-
(a)
Persons giving information
leading to the seizure of smuggled goods or goods in respect of which an
attempt to smuggle them out or to smuggle them into the country has taken
place;
(b) Persons giving
information leading to the
detection of evasion of customs
duty;
(c) Officers
and staff of the Customs Department or
other anti-smuggling agencies
who are actually involved in the operation
of seizure of smuggled goods or goods in respect of which an attempt has
been made to smuggle them into the country;
(d)
Officers and staff of the
Customs Department detecting cases of
evasion of customs duty.
2. The following shall be
the scale of rewards:-
VALUE OF THE GOODS
SEIZED AMOUNT
OF REWARD
Rs. 20,000 or less 50%
of the value of the goods.
More than Rs. 20,000 but
not more than 5,00,000. Rs.
10,000+25% of the value of the
goods
in excess of Rs. 20,000.
Over Rs. 5,00,0000. Rs. 1,30,000+10% of the value of
the
goods in excess of Rs. 5,00,000.
1[Provided that the
scale of reward in the case of smuggled vehicle shall be 25% of the CIF value
of the vehicle.]
2[3. Out of the amount of
reward admissible according to
paragraph 2, the following shall be the distribution:-
(i) Informer. 15%
of the admissible reward.
(ii) Staff and Officers of the Customs
Department or other 51.7% of the admissible reward.
anti-smuggling agencies involved in seizure operations.
(iii) Common
Pool for the welfare of the staff and
officers 33.3% of the
admissible reward.
of the Unit which carried out the seizure. ]
4. Notwithstanding anything contained in paragraph 3 the reward to a serving officer shall not
ordinarily exceed 2 years’ salary in any one case.
5. 3[Half of the
admissible reward shall be paid
immediately after seizure to the informer only [and in the case of
smuggled vehicle, to the seizing staff].]
6. 4
[Notwithstanding anything contained
in the preceding paragraph,
rewards shall be given at a fixed rate of Rs. 30 per bag in the case of seizure of wheat.]
5[6A. Notwithstanding anything
contained in the preceding paragraphs, reward equivalent to 10% of the sale
proceeds of the confiscated goods seized by the Civil Armed Forces along
Pakistan's Western Border shall be allowed.]
7. The value of seized
goods shall mean the C.I.F. value
for import goods and F.O.B. value for export goods.
--------------------------------------------------------------------------------------------------------------------------------------------------------1. Added
vide S.R.O.881I)/98, dated 05.08.1998
2. Substituted by S.R.O._____(I)/98, dated 01.10.1998
3. Substituted by S.R.O. (I)/80.- dated 6.4.1980.
4. Substituted by S.R.O.779(I)/76, dated 30.07.1976 (with
effect from 29.04.1976)
5. Added vide S.R.O._____(I)/97, dated 30.10.1997.
8. In the case of
information leading to detection of evasion
of customs duty, the same scale
of rewards shall mutatis mutandis apply except that the value of the seized goods shall mean
the amount of duties
and other taxes which
were being evaded. Likewise, the confiscation of
property shall in this case mean the final
disposition of the case
involving recovery of duty
and taxes being evaded.
9. 1[(i) Officers
set out in the Schedule to
this order may sanction reward to the officers upto
grade 2{19] or equivalent rank provided such officers
actually participate in operation
of seizure. These Officers
may delegate powers to
any officer subordinate to them
within the limits prescribed in the
order.
(ii) In
respect of officers of grade 2[20] and
above where such officers have actually participated in
the operation of seizure, reward shall
be sanctioned by
the Administrative Ministries/Divisions/Departments
concerned.]
10. For the purpose of expenditure on the welfare of the unit, the
relevant officer mentioned in the
Schedule to this order shall constitute a Board of Trustees of
which he shall be the Chairman and the
expenditure incurred from the Common Pool may include the following items:-
(a) Financial help for the education,
health and marriage of the dependent
children of the officers and staff of the Unit.
(b) Improvement of the amenities for the officers
and staff including recreational
facilities.
(c) Special rewards
to the family of the
officers and staff concerned, in cases of
loss of life or injury to
the anti-smuggling personnel.
3[11. Where there is no
informer., the amount of admissible reward to him shall be credited to the
Common Pool Fund].
12. The amount of fine and penalty shall not
be taken into consideration for reward purposes.]
4[13. Notwithstanding anything
contained in these rules,
the Central Board of Revenue may sanction special rewards
to the officers and the members
of the staff of the Customs Department, working in the Central Board of Revenue
or any of the Departments or subordinate offices under its control, who
render meritorious services. The
expression ‘meritorious services’ shall include an outstanding performance in one or more of the following spheres, namely:-
(a) making original contribution in
any field-relating to the Customs and displaying extraordinary
devotion to duty;
(b) exceeding
budgetary targets through
extraordinary planning and
efforts; and
(c) displaying
exceptional overall results in the
detection of evasion of duty and allied taxes, anti-smuggling operations
or recovery of arrears.]
5[14. The Ministry of Interior
shall be the authority competent to sanction rewards to the personal of the
anti-smuggling agencies under its control.
15. Notwithstanding anything
contained in paragraphs 3 and 5, payment to informers, in excess detected by
the anti-smuggling agencies under the control of the Ministry of Interior,
shall be approved by the Ministry of Interior in consultation with the Head of
the Department concerned.]
616. A special reward of Rs.
5000/- (Rupees five thousand) per vehicle will be allowed to the person who
supplies BONAFIDE information in writing leading to the seizure of Yellow Taxi
cars for use other than public transport and breach of conditions as laid down
by the Federal Government from time to time.
The reward shall become payable upon seizure and proof of misuse of
yellow taxi cabs. No further reward
shall be admissible under any other provisions of this Notification. The officers set out in the schedule to this
Notification may sanction the reward.
SCHEDULE
(Please see paragraph 9)
1. All Collectors of Customs;
2. All Collectors of Land
Customs;
3. Director of Customs
Intelligence and Investigation;
4. Director General, Rangers;
5. Director General, Coast
Guards;
6. Inspector General, Frontier
Constabulary;
7. Commandant
Frontier Constabulary;
8. All Inspectors General of
Police
--------------------------------------------------------------------------------------------------------------------------------------------------------
1. Substituted by S.R.O.412(I)/76, dated 04.05.1976
2... Substituted by S.R.O.288(I)/99, dated 20.03.1999.
3. Inserted by S.R.O. (I)/80.- dated 6.4.1980 and substituted
by S.R.O.288(I)/99, dated 20.03.1999.
4 . Inserted by S.R.O. 1072(I)/81.-dated 26.9.1981.
5. Added by S.R.O. 306(I)/88.- dated 25.4.1988.
6. Added by S.R.O.255(I)/93,-dated 06.04.1993.
1[ 9. Chief, Vigilance Wing;]
2 [ 10. Director General, F.I.A.,]
3 [ 11. Central Board of Revenue;
12. Ministry of Interior;
13. Ministry of Defence;
14. All Home Departments of the Provinces;]
4 [15. Director General Vigilance
Wing;]
5 [ 16. Controller of Valuation;]
17. Director Inspection.
6[18. Director-General of Customs
Intelligence and Investigation.]
19. Director-General of
Vigilance and Inspection.
720. Director General, Maritime
Security Agency.
8[21. Director General Inspection
& Internal Audit.
22. Director Inspection & Internal Audit.]
H.N. AKHTAR
Member (Customs)
Ex.Officio
Joint Secretary
to
the Government of Pakistan