GOVERNMENT OF PAKISTAN

CENTRAL BOARD OF REVENUE

NOTIFICATIONS

Islamabad, the 19th January, 1993.

CUSTOMS

                S.R.O.  56(I)/93.—  In exercise of the  powers  conferred  by clause  (b) of section 2 of the Customs Act, 1969 (IV  of  1969), and in suppression of its Notification No. S.R.O. 806(I)/84, dated the 20th September, 1984, the Central Board of Revenue is pleased to assign the functions  of the  “appropriate officer”, referred to in various provisions  of the  Customs Act, 1969, given in column 2 of the table below,  to the  officers of customs mentioned in the corresponding entry  in column 3  of the said table.

TABLE

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S. No.                      Provisions of the Customs Act,   1969.                                               Officers of Customs

--------------------------------------------------------------------------------------------------------------------------------------------------------   1                                                               2                                                                                                               3

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    1.                         Omitted.

 

    2.                         Section 24                                                                                Superintendent/Principal Appraiser.

 

    3.                         Section 25A                                                                             Additional Collector.

 

    4.                         Section  26                                                                               Deputy   Superintendent/Inspector 

                                                                                                                                Preventive Service/Appraiser.

    5.                         Section 32

                                                                                                                                Officer of  Customs  competent  to

                                                                                                                                adjudicate the case under section

                                                                                                                                179 of the Customs Act, 1969.

                                 

    6.                         Section 35                                                                                Ministerial Clerk/ Inspector

                                                                                                                                /Preventive Officer /Examiner.

 

    7.                         Section 44                                                                                Inspector/Preventive Officer.

 

    8.                         Section 45                                                                                Superintendent/Principal Appraiser.

 

    9.                         Section 47                                                                                Deputy Superintendent/Inspector

                                                                                                                                Preventive Service/ Appraiser.

 

    10.                       Section48                                                                                 Inspector/Preventive

                                                                                                                                Officer/Examiner.

 

    11.                       Section 49                                                                                Superintendent/Principal Appraiser.

 

    12.                       Section 50                                                                                Inspector/Preventive

                                                                                                                                Officer/Examiner

 

    13.                       Section 51                                                                                Inspector/Preventive

                                                                                                                                Officer/Examiner

 

    14.                       Section 52                                                                                Inspector/Preventive Officer.

 

    15.                       Section 53 (2)

                                        (i)  Clauses (a) and (b)                                                      Ministerial Clerk/ Inspector/

                                                                                                                                Preventive Officer /Examiner

                                        (ii) Clause (c)                                                                   Inspector/Preventive

                                                                                                                                Officer/Examiner

 

 

    16.                               Section 54 (2)

                                        (i)  Clauses (a) and (b)                                      Ministerial Clerk/Inspector/Preventive Officer/

                                                                                                                Examiner.

                                        (ii) Clauses (c)                                                    Inspector/Preventive Officer/Examiner.

   

    17.                               Section 55 (1) 

                                         (i) Clauses (a) and (b)                                      Inspector/Preventive Officer/Examiner

                                         (ii) Clauses (c), (d) and (e)                               Superintendent/Principal Appraiser.

 

    18.                               Section 56                                                        Inspector/Preventive Officer/Examiner

 

    19.                               Section 57                                                        Assistant Collector.

 

    20.                               Section 58                                                        Inspector/Preventive Officer/Examiner.

 

    21.                               Section  60                                                       Deputy  Superintendent/Inspector   Preventive 

                                                                                                                Service/Appraiser.

 

    22.                               Section  62                                                       Deputy  Superintendent/Inspector   Preventive

                                                                                                                Service/Appraiser.

 

    23.                               Section 64                                                        Superintendent/Principal Appraiser.

 

    24.                               Section 65                                                        Superintendent/Principal Appraiser.

 

    25.                               Section 66                                                        Superintendent/Principal Appraiser.

 

    26.                               Section  68                                                       Deputy   Superintendent/Inspector Preventive

                                                                                                                Service/Appraiser.

 

    27.                               Section 74                                                        Inspector/Preventive Officer.

 

    28.                               Section 75                                                        Inspector/Preventive Officer/Examiner

 

    29.                               Section 76                                                        Inspector/Preventive Officer/Examiner

 

    30.                               Section 77                                                        Superintendent/Principal Appraiser

 

    31.                               Section 78 (1)                                                  Superintendent/Principal Appraiser

                                        Section 78 (3)                                                    Inspector/Preventive Officer/Examiner.

                                        Section 78 (4)                                                  Superintendent/Principal Appraiser

 

    32.                               Section  79  (1)                                                Ministerial Clerk/Inspector/Preventive

                                                                                                                Officer/Examiner

                                        Section 79 (1) provisio                                    Superintendent/Principal Appraiser

                                        Section 79 (2)                                                    Assistant Collector.

 

    33.                               Section 80                                                        Superintendent/Principal Appraiser

 

    34.                               Section 81                                                        Assistant Collector

 

    35.                               Section 82                                                        Assistant Collector

 

    36.                               Section 83                                                        Superintendent/Principal Appraiser

 

    37.                               Section 86                                                        Assistant Collector

 

    38.                               Section 88 (1)                                                    Inspector/Preventive Officer/Examiner

                                        Section 88  (4)                                                   Deputy  Superintendent/Inspector   Preventive

                                                                                                                Service/ Appraiser.

    39.                               Section 91                                                        Inspector/Preventive Officer/Examiner.

 

    40.                               Section 92                                                        Inspector/Preventive Officer/Examiner.

 

    41.                               Section 93                                                        Deputy  Superintendent/Inspector Preventive

                                                                                                                Service/Appraiser

 

    42.                               Section 94(1)                                                   Superintendent/ Principal Appraiser

                                        Section 94(2)                                                   Assistant Collector.

 

    43.                               Section 96                                                        Assistant Collector.

 

    44.                               Section 98                                                        Additional Collector.

 

    45.                               Section  101                                                     Deputy  Superintendent/Inspector   Preventive

                                                                                                                Service/Appraiser.

 

    46.                               Section 107                                                      Superintendent/Principal Appraiser.

 

    47.                               Section 111                                                      Assistant Collector

 

    48.                               Section 112                                                      Assistant Collector

 

    49.                               Section 113                                                      Inspector/Preventive Officer/Examiner

 

    50.                               Section 114                                                      Superintendent/Principal Appraiser.

 

    51.                               Section 115                                                      Assistant Collector

 

    52.                               Section 116                                                      Collector of Customs

 

    53.                               Section 117                                                      Inspector/Preventive Officer/Examiner.

 

    54.                               Section 119                                                      Inspector/Preventive Officer/Examiner.

 

    55.                               Section 121                                                      Superintendent/Principal Appraiser.

 

    56.                               Section 124                                                      Superintendent/Principal Appraiser

 

    57.                               Section 129                                                      Superintendent/Principal Appraiser.

 

    58.                               Section  130                                                     Deputy  Superintendent/Inspector   Preventive

                                                                                                                Service/Appraiser.

    59.                               Section 131 

 

                                         (i)   clause   (a)  sub-clause (i)                          Ministerial Clerk/Inspector/Preventive

                                                                                                                Officer/Examiner.

 

 

 

                                         (ii)  clause  (a)  sub-clause  (iii)                        Superintendent/Inspector Preventive

                                                                                                                Service/Principal  Appraiser.

 

                                         (iii) clause (b)                                                  Deputy Superintendent/Inspector Preventive

                                                                                                                Service/Appraiser.

 

    60.                               Section 132                                                      Superintendent/Principal Appraiser.

 

    61.                               Section 133                                                      Assistant Collector

 

    62.                               Section 134                                                      Assistant Collector

 

    63.                               Section 135                                                      Superintendent/Principal Appraiser.

 

    64.                               Section 137                                                      Superintendent/Principal Appraiser.

    65.                               Section 139                                                      Inspector/Preventive Officer.

 

      69.                               Section  143                                                     Deputy  Superintendent/Inspector   Preventive

                                                                                                                Service.

 

    70.                               Section 145                                                      Ministerial Clerk. Inspector/Examiner.

 

    71.                               Section   147                                                      Ministerial    Clerk/Inspector/Preventive

                                                                                                                Officer/Examiner

 

    72.                               Section 148                                                      Superintendent/Principal Appraiser.

 

    73.                               Section 149                                                      Superintendent/Principal Appraiser

 

    74.                               Section 151                                                      Inspector/Preventive Officer/Examiner

 

    75.                               Section 153                                                      Superintendent/Principal Appraiser

 

    76.                               Section 156(5)                                                   Superintendent/Principal Appraiser.

 

    77.                               Section 156(16)                                               Superintendent/Principal Appraiser.

 

    78.                               Section 156(26)                                               Inspector/Preventive Officer/Examiner.

 

    79.                               Section 156(27)                                               Inspector/Preventive Officer/Examiner.

 

    80.                               Section 156(28)                                               Inspector/Preventive Officer/Examiner

 

    81.                               Section 156(37)                                               Inspector/Preventive Officer/Examiner

 

    82.                               Section 156(49)                                               Superintendent/Principal Appraiser.

 

    83.                               Section 156(50)                                               Inspector/Preventive Officer/Examiner.

 

    84.                               Section 156(54)                                               Inspector/Preventive Officer/Examiner.

 

    85.                               Section 156(58)                                               Inspector/Preventive Officer/Examiner.

 

    86.                               Section 156(61)

 

                (i)    Appropriate officer to sanction removal from

                        one warehouse to another under sections 99 & 100          Collector of Customs

                 (ii)    removal of such goods as samples under  section 94.       Assistant Collector.                                 

                 (iii)    In all other cases of removal of goods from

                         a warehouse.                                                                    Superintendent/Principal Appraiser.

 

    87.                               Section 156(70)                                                 Inspector/Preventive Officer.

 

    88.                               Section 157                                                      Officer of customs competent to adjudicate the      

                                                                                                                case under section 179 of the Customs Act, 1969.

 

    89.                               Section 158                                                      Inspector/Preventive Officer/Examiner.

 

    90.                               Section 160                                                      Inspector/Preventive Officer/Examiner.

 

    91.                               Section 164                                                      Inspector/Preventive Officer/Examiner.

 

    92.                               Section 165                                                      Inspector/Preventive Officer/Examiner.

 

    93.                               Section 168                                                      Inspector/Preventive Officer/Examiner.

 

    94.                               Section 169                                                      Inspector/Preventive Officer/Examiner.

 

    95.                               Section 174                                                      Inspector/Preventive Officer/Examiner.

 

    96.                               Section 183(1)                                                 Officers of customs competent to adjudicate

                                Section 183(2)                                                 the case under section 179 of the Customs

                                                                                                        Act, 1969.

                                                                                                               

    97.                               Section 186                                                      Inspector/Preventive Officer/Examiner.

 

    98.                               Section 194                                                      Assistant Collector.

 

    99.                               Section 197                                                      Inspector/Preventive Officer/Examiner.

 

    100.                             Section 198                                                      Inspector/Preventive Officer/Examiner.

 

    101.                             Section 199                                                      Inspector/Preventive Officer/Examiner.

 

    102.                             Section 202                                                      Assistant Collector.

 

    103.                             Section 208                                                      Inspector/Preventive Officer/Examiner.

 

    104.                             Section 210                                                      Superintendent/Principal Appraiser.

 

    105.                             Section 223                                                      Officer of customs competent to adjudicate the

                                                                                                                case under section 179 of the Customs Act, 1969                                                                                                                                      section 179 of the Customs Act, 1969/Collector Appeals.

   

    106.                             Section 224

 

                                        (i)   read with section 22 proviso (delay in

                                             re-importation of goods produced or

                                             manufactured in Pakistan).                                                Upto one year; Collector of Customs.

 

                                        (i-a) read  with section 33 (delay in claiming

                                                refund of customs-duties).                                              Upto one year; Collector of Customs.

 

                                        (ii)  read with section 96(3) (delay in

                                              discharge of demand for rent for dues)                                Assistant Collector.

 

                                        (iii)  read with section 107(2) (delay in submission

                                              of application for clearance of warehoused goods).                Superintendent/Principal Appraiser.

 

                                        (iv)  read with section 112(2) (delay in

                                              payment of duty etc.)                                                      Assistant Collector.

 

                                        (v)   read with section 198 (delay in filing of appeal)                  Collector Appeals

 

                                        (vi)  read with section 199(2) (delay in

                                               taking delivery of samples).                                            Superintendent/Principal Appraiser.

 

 

                                                                                                                                                Khalid Nasim

[C.No.2(8)-L&P/90-Pt.]                                                                                                                  Secretary

As amended

S.R.O.994(I)/94. -       dated  06.10.1994

S.R.O.23(I)/97,   -       dated  11.01.1997

S.R.O___(I)/00.  -       dated  10.08.2000