GOVERNMENT OF
PAKISTAN
CENTRAL BOARD
OF REVENUE
ORDER
Islamabad, the 17th December, 1998
CUSTOMS
S.R.O. 1374(I)/98.- In exercise of the powers conferred by section 181 of the Customs Act,
1969 (IV of 1969), and in suppression of the Customs General Order No. 19 of
1998, dated the 7th September, 1998, the Central Board of Revenue is pleased to
order that --
(a) no option shall be given to pay fine in lieu of confiscation in respect of goods or class of goods specified in column (2) of Table-I below except autoparts covered under Serial No. 3 of the said Table, in respect of which import general manifests have been filed on or before the 26th November, 1999, which shall be allowed an option to redeem the same on payment of fine equal to one hundred twenty-five per cent of the ascertained value of the said autoparts;
(b) the quantum of fine in lieu of confiscation shall be at the rate specified in column (2) below in case of goods, other than those specified in Tables I and II, if imported into Pakistan by misdeclaration relating to the matters described in column (1).
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Description Minimum
redemption fine on the duties and taxes
attempted
to be evaded
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(1) (2)
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(i) Value subject to the
condition that the difference between the
ascertained
and declared value is more than thirty per cent. 100%
(ii) Weight subject to the
condition that the percentage difference
between
ascertained and declared weight is:
(a) upto 5% Nil
(b) more
than 5% 100%
(iii) Quantity 100%
(iv) Origin 100%
(v) Physical description 100%
(c) the quantum of fine in lieu of
confiscation shall not be less than fifty per cent of the ascertained value of
the goods specified in column (2) of
Table II; and
(d) the quantum of fine in lieu of
confiscation shall be such as specified in column (3) of Table III in respect
of the goods specified in column (2)
thereof.
TABLE - I
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Sr.
No. Goods
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1. Smuggled
goods except goods mentioned in Sr. No. 4 of Table-III below falling under
clause (s) of section 2 of the Customs Act, 1969.
2. Goods
imported in violation of section 15 or notification issued under section 16 of
the Customs Act, 1969.
3. Goods
imported into the country in breach of restrictions or conditions imposed under
chapter 3 of the prevalent Import Policy Order and goods mentioned in the
Negative List of the prevalent Import Policy Order made under the Imports and
Exports (Control) Act, 1950 (XXXIX of 1950).
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TABLE - II
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Sr.
No. Goods
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1. Dunnage
wood and unserviceable ship stores imported in violation of the provision of
Imports and Exports (Control) Act, 1950 (XXXIX of 1950).
2. Old
and used spare parts and accessories subject to a maximum value not exceeding
five per cent of the value of the machinery, if imported alongwith the
second-hand plant and machinery used in the manufacturing of goods.
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TABLE - III
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Sr.
No. Goods Extent
of redemption fine
on
the ascertained value
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1 2 3
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1. Offending
goods imported in the bales of second hand clothings imported 25%
in violation of provisions of Imports and Exports Control Act, 1950 (XXXIX
of 1950).
2. Stock-lot
goods imported in violation of provisions of Imports and Exports 15%
Control
Act, 1950 (XXXIX of 1950), provided these are assessed as prime quality goods.
3. Freely
importable goods, other than vehicles all sorts, which are not originally 25%
imported
for Pakistan but are sought to be
cleared for home consumption having
been
imported in contravention of the provisions of Imports and Exports (Control)
Act,
1950 (XXXIX of 1950).
4. Cars,
4 x 4 vehicles, trucks, tankers, prime movers, trailers, dumpers, Nil
tractors,
buses, coaches, vans, wagons and pick ups
for which customs-duties
and
taxes are paid by the 15th March, 2000.
5. Vehicles
imported under the Transfer of Residence/Baggage Scheme in 2%
violation
of any condition as envisaged in the Notification No. S.R.O.599(I)/93,
dated
the 17th July, 1993, for which clearance permit/no objection
certificate
for release has been issued by the Ministry of Commerce.
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[C.No.2(16)L&P/98]
M. ANWAR ALI
MEMBER
(CUSTOMS)
As amended
S.R.O.116(I)/99, dated 23.02.1999
S.R.O.496(I)/99, dated 22.04.1999
S.R.O.739(I)/99, dated 12.06.1999
S.R.O.843(I)/99, dated 13.07.1999
S.R.O.927(I)/99, dated 13.08.1999
S.R.O.1014(I)/99, dated 04.09.1999
S.R.O.1053(I)/99, dated 16.09.1999
S.R.O.1110(I)/99, dated 23.10.1999
S.R.O.1116(I)/99, dated 28.10.1999
S.R.O.1301(I)/99, dated 26.11.1999
S.R.O.1355(I)/99, dated 16.12.1999
S.R.O.1367(I)/99, dated 22.12.1999
S.R.O.21(I)/2000, dated 24.01.2000
S.R.O.58(I)/2000, dated 15.02.2000
Appendix VIII- Assessment
of Motor Vehicles
S.No. SRO
No. Date Description Page No.
1. S.R.O.974(I)/79. - dated
23.10.1979. Temporary
Importation of Motor Vehicles Rules
1979. 867
2. S.R.O. 735(I)/87. - dated
09.09.1987. Freight
on motor vehicles. 869
3. S.R.O.
506(I)/88. - dated 26.06.1988. Import of sale of motor vehicles by
diplomats. 870
4. S.R.O.538(I)/92. - dated 01.06.1992. Deferred
payment of customs duty on import of vehicles
by
the registered tour operators/travel agents. 871
5. C.G.O. No.4 of 1993.- dated 07.07.1993. Depreciation on import
of used vehicles (CG.O.). 874
6. S.R.O.
599(I)/93. - dated 17.07.1993. Rules regarding import of vehicles by
overseas Pakistanis. 875
7. S.R.O.502(I)/94. - dated 09.06.1994 Exemption
of customs duty (specified rates) on components
of
specified vehicles. 885
8. S.R.O.403(I)/96, - dated 13.06.1996 Sales of vehicles, including motor cars
imported, free of
duties, by priviliged organization, Offices or 887
agencies. 887
9. S.R.O.749(I)/98, - dated
29.06.1998 Exemption of customs duty
on Vehicles imported by Exploration
and
Production Companies in excess of rates specified in the
table. 887
10. S.R.O.812(I)/99, - dated01.07.1999 Conditions attached to grant of exemption
under section 18 of the
Finance
Act, 1999 (IV of 1999) i.e. customs duties in certain cases
(Transport Scheme, House Scheme, gift to
Federal 888
Government
etc.)
11. Section 18 of the 30.06.1999 Levy of customs-duties in US Dollars per
Vehicle under
Finance Act, 1999 Finance
Act, 1999 (IV of 1999). 890
12. S.R.O.531(I)/2000 - dated02.08.2000 Exemption from payment of customs duty as is in
excess
of 10% ad val. and whole of sales
tax on unsold cars
imported under erstwhile yellow cab scheme".