Text of (CUSOTMS) SRO 480(I)/2004.
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 12th June, 2004
NOTIFICATION
(Customs, Sales Tax and Central Excise)
SRO 480(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, 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 super-session of its Notification No. SRO 377(I)/2002, dated the 15th June, 2002, 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 or, as the case may be, the registered persons, falling in the jurisdiction of the Collectorates, or as the case may be, the Large Taxpayers Units, mentioned in column (3) of the table.-
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TABLE
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S.No Collector (Adjudication) Collectorate
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(1) (2) (3)
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1 Collector, Collectorate of Customs , (i) Collectorate of Customs
Sales Tax and Central Excise (Appraisement), Karachi
(Adjudication), Karachi-I.
(ii) Collectorate of Customs,
Port Muhammad Bin Qasim,
Karachi.
2 Collector, Collectorate of Customs, (i) Collectorate of Customs
Sales Tax and Central Excise (Exports), Karachi.
(Adjudication), Karachi-II.
(ii) Collectorate of Customs,
(Preventive), Karachi.
(iii) Coast Guards, Karachi.
3 Collector, Collectorate of Customs, (i) Sales Tax House, Karachi.
Sales Tax and Central Excise (ii) Large Taxpayers Unit,
(Adjudication), Karachi-III. Karachi
4 Collector, Collectorate of Customs, (i) Collectorate of Customs,
Sales Tax and Central Excise Sales Tax and Central
(Adjudication), Quetta. Excise, Quetta.
(ii) Collectorate of Customs,
Sales Tax and Central
Excise, Hyderabad.
(iii) Frontier Corps, Quetta.
5 Collector, Collectorate of Customs, (i) Collectorate of Customs,
Sales Tax and Central Excise, Faisalabad.
(Adjudication) Multan.
(ii) Collectorate of Sales Tax
and Central Excise,
Faisalabad.
(iii) Collectorate of Customs,
Sales Tax and Central
Excise, Multan.
6 Collector, Collectorate of Customs, (i) Collectorate of Customs,
Sales Tax and Central Excise Lahore.
(Adjudication), Lahore. (ii) Collectorate of Sales Tax
and Central Excise,
Lahore.
(iii) Collectorate of Sales Tax
and Central Excise,
Gujranwala.
(iv) Collectorate of Customs,
Sambrial, Sialkot.
(v) Large Taxpayers Unit,
Lahore.
7 Collector, Collectorate of Customs, (i) Collectorate of Customs,
Sales Tax and Central Excise Rawalpindi.
(Adjudication), Rawalpindi.
(ii) Collectorate of Sales Tax
and Central Excise,
Rawalpindi.
(iii) Collectorate of Customs,
Peshawar.
(iv) Collectorate of Sales Tax
and Central Excise,
Peshawar.
(v) Frontier Corps,
Peshawar.
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1.2 The cases of following categories shall not be adjudicated by the adjudicating officers of Collectorate of Customs, Sales Tax and Central Excise (Adjudication), namely:-
2.3 The Collector, Collectorate of Customs, Sales Tax and Central Excise (Adjudication) shall specify the jurisdiction of the Additional Collectors of Customs, Sales Tax and Central Excise (Adjudication) and Deputy Collectors of Customs, Sales Tax and Central Excise (Adjudication) in the Collectorate, with the prior approval of the Board.
(a) cases involving rejection of claims for refund of customs and central excise duties and sales tax;
(b) cases involving technical violation of manifest clearance;
(c) cases involving violation of baggage rules;
(d) cases involving technical violations of import or export restrictions without the 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 condonation of time limit or procedural omissions ;
(h) cases relating to Makran Civil Division, involving goods the duties and taxes of which do not exceed ten hundred thousand rupees (excluding the conveyance used for transportation of seized goods; and
(i) cases involving non-filing, late filing, short filing and wrong filing of sales tax returns which shall, subject to the provisions of section 11A of the Sales Tax Act, 1990, be adjudicated by an officer not below the rank Superintendent or, as the case may be, Senior Auditor of the respective Collectorate, Sales Tax House, Karachi, or of the Large Taxpayers Unit specified in column (3) of the said Table, and all such pending cases, if any, shall be transferred to such officers.
[C.No. 1/33-STB/2004]
(Dr Fareed Iqbal Qureshi)
Secretary (STB)
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