Islamabad, the 13th September,2004.
S.R.O. 780(I)/2004.-- 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, and 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.480 (I)/2004, dated the 12th June, 2004, the Central Board of Revenue is pleased to direct that, subject to paragraph 2, 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 falling in the jurisdiction of the Collectorates specified 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) |
Collectorate of Customs Appraisement),
Karachi. Collectorate of
Customs, Port Muhammad Bin
Qasim, 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. Large Taxpayer
Unit, Karachi. Coast Guards,
Karachi. |
|
3. |
Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication),
Karachi-III. |
|
Sales Tax House
Karachi. |
|
4. |
Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication),
Quetta. |
(i) (ii) |
Collectorate of
Customs, Sales Tax and Central
Excise, Quetta. Frontier Corps,
Quetta. |
|
5. |
Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication),
Hyderabad. |
(i) |
Collectorate of
Customs, Sales Tax and Central
Excise, Hyderabad. |
|
6. |
Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication),
Faisalabad. |
(i) (ii) |
Collectorate of
Customs, Faisalabad. Collectorate of
Sales Tax and Central Excise, Faisalabad. |
|
7. |
Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication),
Multan. |
(i) |
Collectorate of
Customs, Sales Tax and Central
Excise, Multan. |
|
8. |
Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication),
Lahore. |
(i) (ii) (iii) (iv) |
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. |
|
9. |
Collector,
Collectorate of Customs, Sales Tax and Central Excise (Adjudication),
Rawalpindi. |
(i) (ii) |
Collectorate of
Customs, Rawalpindi. Collectorate of
Sales Tax and Central Excise,
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. |
(a) Cases involving rejection
of claims for refund of customs and central excise duties and sales tax;
(b) cases of involving
technical violation of manifest clearance;
(c) cases involving violation
of baggage rules;
(d) cases involving technical
violations of import or export restrictions without involvement of any evasion
of duty or taxes;
(e) cases involving
adjudication by the officers of Controller of Customs Valuation’s 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; and
(h) cases relating to Makran
Civil Division, involving goods the value of which does not exceed ten hundred
thousand rupees excluding the value of conveyance used for transportation of
seized goods.
[C. No. 2(25)S/Adj/2004]