Seizure of Cigarettes without valid Tax Stamps or Fake Stamps

Govemment of Pakistan Revenue Division Federal Board of Revenue ****,* Istamabad. the 15th July, 2025 NOTIFICATION (Federal Excise Duty) S.R.O. 1279 (l\l2O2S. In exercise ofthe powers conferred by sub-section (4) of - section 27 of the Federal Excise Act, 2005, the following officers shall be authorized to exercise the powers and perlorm the functions of the officers of Inland Revenue under assection 26 and sub-section (1) oi section 27 of the said Act. under the conditions mentioned herein below, in respect of cigarettes in retail outlet, warehouses and motor vehicles on the roads, namely:- Deputy Commissioner, Assistant (A) Deputy Commissioner. Additional Commissioner. Ceneral Assistant Revenue, or any equivalent Revenue designation in any provincial hierarchy of respective Departments; and Assistant Excise and Taxation Officer or (B) Excise and Taxation Officer, I 6' any officer of Excise and Taxation not below BS - Conditions: The officers as authorized above shall exercise their respective powers and functions under the following conditions, namely:- (a) the officers specified in powers and functions in (i) sub-paragraph (A) shall exercise their respect ofcigarettes in warehouses; and porvers and functions in (ii) sub-paragraph (B) shall exercise their respect ofcigarettes in retail outlet and motor vehicles on the roads: (b) the authorized officers shall seize cigarettes along with the conveyance, which has been used for the movement, carriage, or transportation ofthe cigarettes, if-

(i) cigarettes are found without valid tax stamps affixed thereon; or (ii) the tax stamps affixed on cigarettes are fake; (c) after seizure, the authorized o{ficers shall deposit the cigarettes with the Additional Commissioner (HQ) in the nearest Regional Tax Office for further necessary action as per law; (d) the authorized officers shall report the incident of seizure of cigarettes and deposit thereof, on the Application developed for this purpose by the Federal Board of Revenue, within forty-eight hours of the such deposit as specified in the Schedule belo*': and (e) Secretary, lmplementalion and coordination or equivalent in respective Provincial Govemments. or any officer as nominated by the respective Chief Secretary shall receive the reports submitted under condition (d) for onward transmission to the Director General, Intelligence and Investigation. Federal Board of Revenue. SCHEDULE Report ofseizure of cigarettes uithout valid tax stamps or fake stamps Name and Date of Time of No. of Name of l,ocation of Registration Designation seizure seizure packets of the RTO the Retail No. of the c igarettes where outlet (name vehic le inofthe authorized seized seized also), case of officer who cigarettes warehouse seizure made have been or road made on the seizure of deposited where road cigarettes seizure was made (6) (7) (l) (l) (l) (4) (5) IC.No. 3(7)ST&FE-POLICY/20251 I o ( a erl Second Secretary (ST