Confiscation of goods and minimum pitch of redemption fine.

Government of Pakistan Revenue Division Central Board of Revenue **** Islamabad, the 6th June, 2005. NOTIFICATION (CUSTOMS) S.R.O.574(I)/2005.- In exercise of the powers conferred by section 181 of the Customs Act, 1969 (IV of 1969), and in supersession of the Notification S.R.O. No. 374(I)/2002 dated the 15th June, 2002, 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 the following goods or classes of goods, namely:- (i) Smuggled goods 2[excluding vehicles with non tampered chassis frame] 3[and auto-parts imported in used or second hand condition falling under clause (s) of section 2 of the Customs Act, 1969 (IV of 1969); or (ii) 1[Lawfully registered conveyance including packages and containers found carrying smuggled goods in false cavities or being used exclusively or wholly for transportation of offending goods under section 2(s) of the Customs Act,969, or] (iii) goods imported in violation of section 15 of the Customs Act, 1969 (IV of 1969); or (iv) banned items, goods of Israel origin and goods of India origin other than those importable from India in the Import Trade and Procedure Order; or (v) job lot and stock lot goods; or (vi) restricted and other items which are subject to procedural requirements under Import Trade and Procedure Order unless such condition and procedural requirements are fulfilled; or (vii) 2[omitted] (viii) commodities which are not importable in used or second hand condition under the Import Trade and Procedure Order. (b) Subject to the provisions of clause (1), where an option is given to pay fine in lieu of confiscation, the quantum of fine in lieu of confiscation in respect of offences specified in column (2) of the Table below shall 2[be at a rate] than that specified in column (3) of the Table below and shall be over and above the Customs Duties and other taxes and penalties imposed under the relevant law:- TABLE S.No. | Description | 2 [omitted] redemption fine on customs value. (1) | (2) | (3) (a) Offences related to misdeclaration of,- (i) | difference between ascertained and declared weight or quantity subject to the condition that the percentage difference is more than 5%. | 30% (ii) | origin; | 30% (iii) | physical description. | 50% (iv) | value with difference of more than 20% in declared viz determined value. | 50% (b) Other offences related to,- (i) | offending goods imported in the bales of second hand clothing in violation of provisions of Imports and Exports (Control) Act, 1950 (XXXIX of 1950). | 50% (ii) | 3 [baggage imported in commercial quantities by incoming passengers;”; | 30%] (iii) | old and used machinery parts or components imported by the industrial importers for their plants, if not importable in terms of relevant Import Trade Procedure. | 30% (iv) | old and used spare parts and accessories, if imported along with the second hand plant and machinery used in manufacturing of goods. | 30% 3 [(v) | Auto-parts imported in used or second hand condition. | 30%] 1 [(vi) | Lawfully registered conveyance including packages and containers, not covered under sub-clause (ii) of clause (a), found carrying offending goods under section 2(s) of the Customs Act,2969. | 30%] 2 [(vii) | Smuggled vehicles with non tampered chassis frame and vehicles imported in violation of the relevant Import Trade and Procedure Order and vehicles imported in violation of the Import of Vehicles Rules under the Personal Baggage, Transfer of Residence and Gift Scheme as specified in the relevant Import Policy Order. | 30%] 3&4 [(viii) | Those on highway dump-trucks falling under PCT heading 8704.2000 of the First Schedule to the Customs Act, 1969 as it existed on 4 th June, 2006, entered for clearance up to the 4 th June, 2006, if that were cleared up to the 30 th September, 2006. . | 5%] _________________________________________________________________________________________ [C. No.10(17)L&P/05] (AKHLAQ AHMAD KHATTAK) Secretary (Law and Procedure) As amended: 1. S.R.O.1147(I)/2005. dated 18.11.2005 2. S.R.O.179(I)/2006. dated 02.03.2006 3. S.R.O.___(I)/2006 dated 15.06.2006 4. S.R.O.___(I)/2006 dated 21.09.2006