Writing off Powers of Collector

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE *** Islamabad, the 31st October, 2007. NOTIFICATION (CUSTOMS) S.R.O. 1070 (I)/2007.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of Revenue is pleased to direct that the following further amendment shall be made in the Customs Rules, 2001, namely:- In the aforesaid Rules, after rule 215 the following new rule shall be inserted, namely:- “215-A. Writing off of irrecoverable amount.- (1) Subject to the provisions contained in the Customs Act, 1969 (IV of 1969), and after following the procedure in the rules under this chapter, the amount which may be payable by way of duty, surcharge, fee, service charges, fine or penalty or any other amount which is adjudged or payable under any bond, guarantee or other instrument executed under this Act or the rules made thereunder, may be written off by the competent authority after recording reasons in writing subject to the following conditions, namely:- (i) the recovery officer appointed under the rules issues Irrecoverability Certificate that all the steps prescribed under this chapter to recover the arrears have been taken and the arrears could not be recovered; and (ii) there has not been any serious negligence on the part of some individual official or officer or officers which may possibly call for disciplinary action requiring the orders of any higher authority. (2) The monetary limits for writing off irrecoverable arrears are as specified in the Schedule below, namely:-

SCHEDULE Serial MONETARY AUTHORITY TO PROCEDURE No. LIMIT WRITE OFF (1) (2) (3) (4) 1. Upto Rs. One Collector The Collector may write off the arrears million. on the recommendation of the committee consisting of one Additional Collector and two Deputy Collectors. 2. Rs. one million Chief Collector Chief Collector may write off the to 2.5 million. arrears on the specific recommendations of the concerned Collector. 3. Rs.2.5 to 10 Collector with the Arrears of more than 2.5 millions Million. approval of required to be written off shall be Member forwarded to the Board by the (Customs) Collector clearly stating that all the requirements under the law and the rules have been completed, all possible efforts have been made and there is no lapse on the part of the officials/officers in this behalf 4. More than Collector with the Arrears of more than Rs. 10 million Rs.10 million. approval of required to be written off shall be Chairman, CBR. forwarded to the Board by the Collector clearly stating that all the requirements under the law and the rules have been completed, all possible efforts have been made and there is no lapse on the part of the officials/officers in this behalf (3) Consolidated statement regarding all sanctions to write off shall be communicated to the Board for bringing to notice any defect of system. Annual statement of all the amounts written off shall be submitted to the Accountant General for reconciliation.”. _______________________________________________________________________ [C. No.2(2)L&P/07-Pt-81/2007] (MIRZA MUBASHIR BAIG) Secretary (Law & Procedure)