The Collectors of Customs (Appeals) would be bound to dispose of stay applications of taxpayers within seven working days of fixation under the revised procedure for filing and disposal of stay application. The Federal Board of Revenue (FBR) has issued revised procedure for filing of appeals by taxpayers with the Collectors of Customs (Appeals). Through SRO 648(I)/2018 issued here on Saturday, the FBR has issued draft amendments to the Customs Rules, 2001.
Under the draft procedure, on receipt of application for grant of stay against the implementation of order appealed, the official authorized in this behalf shall fix the application for hearing in the laid down manner. For an application received before 01:00pm on a working day, hearing shall be fixed on the next working day and for applications received after 01:00pm on a working day, hearing shall be fixed on the day after the next working day. The stay applications shall be disposed by the Collector of Customs (Appeals) within seven working days of fixation.
Under the prescribed form of appeal to the Collector of Customs (Appeals), the FBR said that an appeal under section 193 shall be filed as memorandum of appeal on the format as set out in Appendix-I and verified in the manner indicated therein. Any officer authorized by the Collector of Customs (Appeals) in this behalf shall endorse on front page of every memorandum of appeal the date on which it is presented or deemed to have been presented under sub-rule (2), sign the endorsement and thereafter the endorsed appeal memo shall be entered in a register as provided under rule 732. A memorandum of appeal sent by registered post or courier under sub-rule (1) shall be deemed to have been presented to officer authorized by the Collector of Customs (Appeals) on the day on which it was received in the office of the Collector of Customs (Appeals).
Every memorandum of appeal shall be accompanied with the following documents along with checklist specifying the documents attached with the memorandum in duplicate, one of which shall be a certified copy including original or assessment order under section 80, etc; proof of payment of appeal fee; a certificate showing the date of service of the impugned order-
in-original or duty assessment order to the appellant; a certificate showing the date of communication of the memorandum of appeal and grounds of appeal to the respondent department; affidavit duly signed by the appellant; and stay application if any.
The appellant shall annex an index on face of memorandum of appeal, showing the documents filed under this rule along with paging in paper book form in duplicate.
The appellant shall before filing of appeal send a copy of the memorandum of appeal and grounds of appeal to the respondent and a certificate to this effect shall be appended with the appeal. The Collector of Customs (Appeals) office shall also forward a copy of appeal to the respondent for submission of comments.
Where a fact, which cannot be borne out by or is contrary to the record, is alleged, it shall be stated clearly and concisely by a duly sworn affidavit and shall have to be filed with the memorandum of appeal.
Where a memorandum of appeal is not filed in the manner specified in these rules, the official authorized under rule 719 may require the appellant or his authorized representative, if any, to bring the memorandum of appeal in conformity with the provisions of these rules within such time, not exceeding three working days, as he may specify.
Where the appellant or his authorized representative does not meet the requirement under sub-rule (1), the authorized officer shall place the matter before the Collector of Customs (Appeals) for appropriate orders.
Upon the presentation of memorandum of appeal, the officer authorized under rule 719, shall examine the copy of the order appealed against and shall calculate whether after allowing time given in section 193 of the Act, the memorandum of appeal has been presented within time or not. If the memorandum of appeal is presented after the limitation period, as prescribed under section 193 of the Act, a note to this effect shall be recorded by the officer authorized in this behalf, the FBR added.
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