The Central Board of Revenue (CBR) has announced new jurisdictions of the collectorates of customs, sales tax and central excise (adjudication) to adjudicate cases of registered taxpayers. The CBR has superseded SRO. 480(I)/2004 through an SRO. 780(I)/2004 issued here on Tuesday.
According to the revised jurisdiction, collector, collectorate of customs, sales tax and central excise (adjudication), Karachi-I, would adjudicate the cases falling in the jurisdiction of collectorate of customs (appraisement), Karachi and collectorate of customs, Port Muhammad Bin Qasim, Karachi.
Collector, collectorate of customs, sales tax and central excise (adjudication), Karachi-II, would deal with the cases relating to collectorate of customs (exports), Karachi, collectorate of customs, (preventive), Karachi, Coast Guards, Karachi and Large Taxpayers Unit (LTU), Karachi.
Collector, collectorate of customs, sales tax and central excise (adjudication), Karachi-III, would only deal with the cases pertaining to sales tax house, Karachi.
Collector, collectorate of customs, sales tax and central excise (adjudication), Quetta, would deal with the cases of collectorate of customs, sales tax and central excise, Quetta and Frontier Corps, Quetta.
Collector, collectorate of customs, sales tax and central excise (adjudication), Hyderabad, has been empowered to deal with the cases of collectorate of customs, sales tax and central excise, Hyderabad.
Collector, collectorate of customs, sales tax and central excise (adjudication), Faisalabad, would have the authority to deal with the cases of collectorate of customs, Faisalabad and collectorate of sales tax and central excise, Faisalabad.
Collector, collectorate of customs, sales tax and central excise, (adjudication) Multan, would deal with cases of collectorate of customs, sales tax and central excise, Multan.
Collector, collectorate of customs, sales tax and central excise (adjudication), Lahore, would deal with cases pertaining to collectorate of customs, Lahore, collectorate of sales tax and central excise, Lahore, collectorate of sales tax and central excise, Gujranwala and collectorate of customs, Sambrial, Sialkot.
Collector, collectorate of customs, sales tax and central excise (adjudication), Rawalpindi, would deal with the cases of collectorate of customs, Rawalpindi and collectorate of sales tax and central excise, Rawalpindi.
Collector, collectorate of customs, sales tax and central excise (adjudication), Peshawar, would deal with the cases of collectorate of customs, Peshawar, collectorate of sales tax and central excise, Peshawar and Frontier Corps, Peshawar.
According to the notification, the cases of following categories shall not be adjudicated by the adjudicating officers of collectorate of customs, sales tax and central excise (adjudication):
(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, duties and taxes, which do not exceed Rs100,000,0 (excluding the conveyance used for transportation of seized goods).
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 prior approval of the board.
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