SRO 1374(I)/1998

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). -------------------------------------------------------------------------------------------------------------------------------------------------------- Description Minimum redemption fine on the duties and taxes attempted to be evaded -------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) -------------------------------------------------------------------------------------------------------------------------------------------------------- (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 -------------------------------------------------------------------------------------------------------------------------------------------------------- Sr. No. Goods -------------------------------------------------------------------------------------------------------------------------------------------------------- 1 2 -------------------------------------------------------------------------------------------------------------------------------------------------------- 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). -------------------------------------------------------------------------------------------------------------------------------------------------------- TABLE - II -------------------------------------------------------------------------------------------------------------------------------------------------------- Sr. No. Goods -------------------------------------------------------------------------------------------------------------------------------------------------------- 1 2 -------------------------------------------------------------------------------------------------------------------------------------------------------- 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. -------------------------------------------------------------------------------------------------------------------------------------------------------- TABLE - III -------------------------------------------------------------------------------------------------------------------------------------------------------- Sr. No. Goods Extent of redemption fine on the ascertained value -------------------------------------------------------------------------------------------------------------------------------------------------------- 1 2 3 -------------------------------------------------------------------------------------------------------------------------------------------------------- 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. -------------------------------------------------------------------------------------------------------------------------------------------------------- [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".