Importers, exporters: FBR will be bound to decide disputes within 120 days of ADRC recommendations

ISLAMABAD: The Federal Board of Revenue (FBR) would be bound to issue the final order to decide the disputes of importers and exporters within 120 days of the recommendations of the Alternate Dispute Resolution Committee (ADRC).

The FBR has notified SRO566(I)/2022 to issue draft amendments in the Customs Rules 2006, here on Monday.

The Board, after examining the recommendations of the committee, shall finally decide the dispute within 120 days 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 manner and within such period as may be specified by the Board in the order, the FBR’s new amendment added.

Earlier, there was no time restriction on the FBR to issue the final order for the resolution of disputes between the FBR and the importers/exporters.

Now, the Board has to issue the final order to decide the disputes of importers and exporters within 120 days.

Under the rules, 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 Board.

The Board, after examination of the contents of an application by an importer or exporter and facts stated therein and on the 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 94[District and Sessions Judge and retired Judges of High Court] 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 committees constituted. The Board, however, may also on its own, notify the constitution of such committee or committees in each collectorate as a standing arrangement for resolution of disputes under these rules and the aggrieved importer and exporter may make a direct reference to such committee for resolution of the dispute under the rules with a copy to the Board and Collector concerned. In case of an agreed decision, the Collector concerned may implement the agreed decision under intimation to the Board and Committee concerned.

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 FBR added.

Copyright Business Recorder, 2022