The Central Board of Revenue (CBR) has sought the comments of the Federation of Pakistan Chambers of Commerce and Industry (FPCCI) on the amendments it proposes to make in its notification SRO 450(I)/2001 dated June 18, 2001 pertaining to dispute resolution.
The provisions of the new chapter, which would be inserted, would apply to all cases of disputes brought or specified for resolution under Section 195-C of the Customs Act, 1969 (IV of 1969).
APPLICATION FOR ALTERNATE DISPUTE RESOLUTION: Any importer or exporter interested for resolution of any dispute under Section 195-C may submit a written application for alternate dispute resolution to the CBR, stating inter alia the following:
-- The Collectorate of Customs or a Collectorate of Customs, Sales Tax and Central Excise or a Collectorate of Customs and Central Excise with whom a dispute has arisen.
-- The particulars of the case.
-- The grounds on the basis of which, a resolution of a dispute is being sought by the applicant duly supported with relevant documents.
-- The extent or the amount of customs duty, other taxes and penalties etc, which the applicant agrees to pay, if any.
-- Details of amount already paid, if any.
-- The particulars of any person who will represent the applicant.
-- The applicant shall, if required, pay the remuneration of the members other than a public servant, of the committee to the extent and in the manner specified by the Chairman of the committee as laid down in rule 381.
APPOINTMENT OF ALTERNATE DISPUTE RESOLUTION COMMITTEE (ADRC):
-- The CBR, after examination of the contents of an application by an importer or exporter and facts stated therein and on satisfaction that a dispute deserves consideration for resolution for the removal of hardship under Section 195-C of the Act, shall constitute a committee, consisting of an officer of customs and two persons from a notified panel of chartered or cost accountants, advocates or reputable taxpayers for examination of the issues involved in the dispute and for taking other actions as provided under Sub-Section (3) of Section 195-C of the Act.
It may refer the dispute to one of the standing committee constituted under sub-rule (2) of this rule.
-- The CBR, however, may also on its own, notify constitution of such committee or committees in each collectorate as a standing arrangement for resolution of disputes under these rules and the aggrieved importer or exporter may make a direct reference to such committee for resolution of the dispute under the rules with a copy to the Board/collector concerned.
In case of an agreed decision, the collector concerned may implement the agreed decision under intimation to the Board/committee concerned.
The committee, however, may stay recovery proceedings initiated in the matter till completion of investigations or for a period of 15 days whichever is earlier.
-- The aggrieved importer or exporter shall have the right to get the goods released from customs control under Section 81 of the Customs Act, 1969.
-- The Board may appoint one of the members of the committee, other than a public servant, to be its chairman.
-- The Board may specify the time within which the committee shall be required to submit its report to the Board:
-- Provided that the time so specified may, if requested by the chairman of the committee for reasons to be recorded in the request, be extended by the Board to such extent and subject to such conditions and limitations as it may deem proper.
-- The Board, after examining the recommendations of the committee, shall finally decide the dispute and make such orders as it may deem fit for the resolution of the dispute under intimation to the applicant, the chairman of the committee and the concerned collectorate.
-- On receipt of the Board's order as aforesaid, the concerned collectorate shall implement the order in such a manner and within such period as may be specified by the Board in the order.
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