Text of (CUSOTMS) SRO 487 (I)/2007.

GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)

Islamabad, the 9th June, 2007

NOTIFICATION
(CUSTOMS)
In exercise of the powers conferred by section 181 of
the Customs Act, 1969 (IV of 1969), and in suppression of its Notification No SRO. 255(I)/2007, dated the 17 th March, 2007, the Central Board of Revenue is pleased to direct that no option shall be given to pay fine in lieu of confiscation in respect of the following goods or classes of goods, namely:-(
a) Smuggled goods falling under clause (s) of section 2 of the Customs Act, 1969 (IV of 1969);
(b) lawfully registered conveyance including packages and containers found carrying smuggled goods in false cavities or being used exclusively or wholly for transportation of offending goods under section 2(s) of the Customs Act, 1969 (IV of 1969); or
(c) goods imported in violation of section 15 of the Customs Act, 1969
(IV of 1969);
(d) banned items, goods of Israeli origin and goods of Indian origin other than those importable from India in accordance with the Import Policy Order, for the time being in force; or
(e) job lot and stock lot goods;
(f) restricted and other items which are subject to procedural requirements under Import Policy Order, for the time being in force unless such condition and procedural requirements are fulfilled; or
(g) commodities which are not importable in used or second-hand condition under the Import Policy Order, for the time being in force:
Provided that in respect of the following goods or classes of goods where an option is given to pay fine in lieu of confiscation, the quantum of fine in lieu of confiscation in respect of offences specified in column (2) of the Table below shall be at a rate specified in column (3) of that Table and shall be over and above the customs-duties and other taxes and penalties imposed under the relevant law, namely:

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TABLE
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S.No.                  Description                                      Redemption fine
                                                                      on customs value.
 (1)                      (2)                                                       (3)
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1 Offences related to misdeclaration of,-
  (a) difference between ascertained and declared weight or                         30%
  quantity subject to the condition that the percentage
  difference is more than 5%.
(b) origin.                                                                         30%
(c) physical description.                                                           50%
(d) value with difference of more than 30% in declared viz;                         50%
    ascertained value determined on the basis of direct evidence
    after due process of adjudication.
2.  Other offences related to,-
    (a) offending goods imported in the bales of second hand                        50%
    clothing in violation of provisions of Imports and Exports
    (Control) Act, 1950 (XXXIX of 1950).
    (b) baggage imported in commercial quantities by incoming                       30%
     passengers.
    (c) old and used machinery parts or components imported                         30%
     by the industrial importers for their plants, if not importable
     in terms of relevant Import Policy Order, for the time being in force.
    (d) old and used spare parts and accessories, if imported                       30%
     along with the second-hand plant and machinery used in
     manufacturing of goods.
    (e) auto-parts imported in used or second-hand condition                        30%
    (f) lawfully registered conveyance including packages and                       30%
    containers, not covered under clause (b) of the preamble
    of this notification, found carrying offending goods under
    section 2(s) of the Customs Act, 1969 (IV of 1969).
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[C No 10(17)L&P/05]
(MIRZA MUBASHIR BAIG)
Secretary (Law & Procedure)