Government of Pakistan

(Revenue Division)

Central Board of Revenue

****

††††††††††††††††††††††††††††††††††† Islamabad, the 1st January, 2005.

 

NOTIFICATION

(Customs, Sales Tax & Central Excise)

 

S.R.O †08†††††† (I)/2005.- In exercise of the powers conferred by section 179 of the Customs Act, 1969 (IV of 1969), read with section 3 thereof, section 45 of the Sales Tax Act, 1990, read with section 30 thereof, section 33 of the Central Excises Act, 1944 (I of 1944), and rule 4 of the Central Excise Rules, 1944, and in supersession of its Notification No.S.R.O.780(I)/2004 dated the 13th September, 2004, the Central Board of Revenue is pleased to direct that subject to paragraphs 2 and 3, the Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), specified in column (2) of the table below, shall adjudicate the cases relating to areas or, as the case may be, the registered persons, falling in the jurisdiction of the Collectorates, or as the case may be, the Large Taxpayers Units, mentioned in column (3) of that table.-

 

 

TABLE

S.No

Collector (Adjudication)

 

Collectorate

(1)

(2)

 

(3)

1.

Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Karachi-I.

(i)

 

(ii)

 

(iii)

(iv)

 

 

(v)

†Collectorate of Customs

Appraisement), Karachi.

Collectorate of Customs, Port

Muhammad Bin Qasim, Karachi.

Model Customs Collectorate, Karachi.

Directorate of Intelligence & Investigation (Customs & Excise), Karachi (for cases pertaining to Appraisement matters).

Directorate of Inspection and Internal Audit, Karachi.

 

 

 

 

2.

Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Karachi-II.

(i)

 

(ii)

 

(iii)

(iv)

Collectorate of Customs (Exports), Karachi.

Collectorate of Customs,

(Preventive), Karachi.

Coast Guards, Karachi.

Director of Intelligence & Investigation (Customs & Excise), Karachi (for cases pertaining to Exports and Preventive matters).

 

 

3.

Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Karachi-III.

(i)

(ii)

(iii)

Sales Tax House, Karachi.

Large Taxpayers Unit (LTU) Karachi.

Directorate of Intelligence, Karachi (for cases pertaining to Sales Tax and Central Excise matters).

4.

Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Quetta.

(i)

 

(ii)

(iii)

 

Collector of Customs, Sales Tax and Central Excise, Quetta.

Frontier Corps, Quetta.

Directorate of Intelligence & Investigation (Customs & Excise), Quetta.

 

 

 

 

5.

Collector, Collectorate of Customs Sales Tax and Central Excise (Adjudication), Hyderabad.

(i)

 

(ii)

Collectorate of Customs, Sales Tax and Central Excise, Hyderabad.

Directorate of Intelligence & Investigation (Customs & Excise), Hyderabad.

 

 

 

 

6.

Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Multan.

(i)

 

(ii)

 

Collectorate of Customs, Sales Tax

and Central Excise, Multan

Directorate of Intelligence & Investigation (Customs & Excise), Multan.

 

 

 

 

7.

Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Faisalabad.

(i)

(ii)

 

(iii)

Collectorate of Customs, Faisalabad.

Collectorate of Sales Tax and Central Excise, Faisalabad.

Directorate of Intelligence & Investigation (Customs & Excise), Faisalabad

 

8.

Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Lahore.

(i)

(ii)

 

(iii)

 

(iv)

(v)

 

(vi)

(vii)

Collectorate of Customs, Lahore

Collectorate of Sales Tax and Central Excise, Lahore.

Collectorate of Sales Tax and

Central Excise, Gujranwala.

Collectorate of Customs, Sambrial/Sialkot.

Directorate of Intelligence & Investigation (Customs & Excise), Lahore.

Large Taxpayers Unit (LTU), Lahore.

Directorate of Inspection & Internal Audit, Lahore.

 

9.

Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Rawalpindi.

(i)

(ii)

 

(iii)

 

(iv)

Collectorate of Customs, Rawalpindi.

Collectorate of Sales Tax and

Central Excise, Rawalpindi.

Directorate of Intelligence & Investigation (Customs & Excise), Rawalpindi.

Directorate of Inspection and Internal Audit, Rawalpindi.

 

10.

Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication), Peshawar.

(i)

(ii)

 

(iii)

 

Collectorate of Customs, Peshawar.

Collectorate of Sales Tax and

Central Excise, Peshawar.

Frontier Corps, Peshawar.

 

 

 

2.†††††††† The cases of following categories shall not be adjudicated by the adjudicating officers of Collectorate of Customs, Sales Tax and Central Excise (Adjudication), namely:-

 

(a)††††††† cases involving rejection of claims for refund of customs and central excise duties and sales tax;

 

(b)††††††† cases involving technical violation of manifest clearance;

 

(c)††††††† cases involving violation of baggage rules;

 

(d)††††††† cases involving technical violations of import/export restrictions without the involvement of any evasion of duty or taxes;

 

(e)††††††† cases involving adjudication by the officers of Controller of Customs Valuationís Office.

 

(f)†††††††† cases specifically remanded by superior courts to the officers of the concerned Collectorates by name or by designation;

 

(g)††††††† cases involving routine condonations of time limit or procedural omissions;

 

(h)††††††† cases relating to Makran Civil Division, involving goods the value of which does not exceed one million rupees (excluding the value of conveyance used for transportation of seized goods); and

 

(j)†††††††† cases relating to Northern Areas, involving goods the value of which does not exceed one million (excluding the value of conveyance used for transportation of the seized goods).

 

(k)     †††††††cases involving non-filing, late filing, short filing and wrong filing of sales tax returns which shall, subject to the provisions of section 11A of the Sales Tax Act, 1990, be adjudicated by an officer not below the rank of Superintendent or, as the case may be, Senior Auditor of the respective Collectorate, Sales Tax House, Karachi, or of the Large Taxpayers Unit specified in column (3) of the said table, and all such pending cases, if any, shall be transferred to such officers.

 

3.†††††††††††††††††††† The Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication) shall specify the jurisdiction of the Additional Collectors of Customs, Sales Tax and Central Excise (Adjudication) and Deputy Collectors of Customs, Sales Tax and Central Excise (Adjudication) in the Collectorate with the prior approval of the Board.

_________________________________________________________________________

[C. No. 2(25)S/Adj/2004]

 

 

 

 

(Saeed Ahmad Zaidi)

Member (Legal)