The document details the framework for the levy, exemption, and repayment of customs duties in Pakistan, outlining the types of goods subject to duty, exemptions, and the processes for appeals and adjudications. It specifies the powers and procedures related to customs appeals to the appellate tribunal, including timelines, fees, and roles of judicial and technical members. Additionally, it addresses the procedure for references to the high court concerning the decisions of the appellate tribunal.

1. LEVY OF EXEMPTION FROM AND
REPAYMENT OF CUSTOMS DUTIES
Goods dutiable
Levy of customs duties
Rates of duty and taxes and determination of
origin under trade agreements.
Levy of fee and service charges
Minimal duties not to be demanded

2. It is levied at the rate not exceeding
the Federal Excise duty(15%)
Levi able under the Federal excise act
2005 on the goods manufactured and
produced in PAKISTAN.

3. GOODS DUTIABLE
Goods imported in PAKISTAN.
Goods brought in bond from one
custom station to another.
Goods brought from any foreign
country to any customs station.
Goods transported to any one
custom station.

4. Levy of customs duties
 Custom duty shall be levied describe in
fifth schedule.
 No exports duty shall be levied on the
goods exported from PAKISTAN.

5. EXEMPTION FROM CUSTOM DUTY
The federal government may exempt from the whole or any part of
the custom duties chargeable on any of the following good:
 Goods imported to PAKISTAN.
 Goods exported from PAKISTAN.
 Goods imported into any specified area ,port or station.
 Goods under exported from any specified area, port and station.
 Goods under circumstances of exceptional nature.

6. REPAYMENT OF CUSTOM DUTY
The Board may authorize:
 The delivery without payment of custom duties chargeable thereon
of goods which ae imported only temporarily with a view to
subsequent exportation.
 Repayment is made for the goods which have been used in
production,manufacture,processing or repair of goods that are
meant for exportation.

7. FEE AND SERVICE CHARGES
 The govt may levy fee and service charges by giving the
notification in the official gazette.
 The rates for fee charges will also specified in the notification.
 The govt may impose such conditions, limitations and restrictions as
it may deem fit to impose.
 The charges may be levied for examination, scanning
,inspection,sealing,de-sealingvaluation check.

8. Power of
Adjudication
Appeals and
Revision

9. Power of Adjudication
 Cases involving confiscation of goods or recovery of duty and
other taxes
i. Collector no limit
ii. Additional Collector not exceeding three million rupees
iii. Deputy Collector not exceeding not exceeding one million
rupees
iv. Assistant Collector not exceeding five hundred thousand rupees
v. Superintendent not exceeding fifty thousand rupees
vi. Principal Appraiser not exceeding fifty thousand rupees

10. Power of Adjudication
 Board may fix or vary the jurisdiction and powers
 The cases shall be decided within ninety days of the issuance.
 The Board shall have the powers to regulate the system of
adjudication

11. Appeals to Collector
1. Appeals within thirty days
2. Verification of Appeals
3. Fees shall be paid

12. Procedure in Appeal
1. Opportunity to the appellant
2. Ground of appeal
3. Period of inquiry
4. Disposal of Appeal

13. Appellate Tribunal
1. Judicial Members
2. Technical Members

14. Functioning of the Appellate
Tribunal
The Chairman of the Appellate Tribunal may constitute benches
to perform the functions of Tribunal.

15. Appeals to the Appellate Tribunal
1. Appeal to the Appellate Tribunal
i. A decision or order passed by an officer of customs not below the
rank of Additional collector.
ii. An order passed by the collector
iii. It stood immediately before the appointed day.
iv. An order passed by the Board.
v. And order passed in revision by the Director General Customs
Valuation.

16. Appeals to the Appellate Tribunal
2. Aggrieved by an order passed by the Collector.
3. Shall be filed within sixty days of the communication of the disputed
order.
4. On receipt of notice that an appeal has been filed, the other party
may file within thirty days.
5. The (AT) may admit an appeal or permit the filing of a memorandum
of cross-objections after the expiry of the relevant period.
6. (AT) shall be in such form and shall be verified in such mannar as
may be specified by rules accompanied by a fee of one thousand
rupees.
7. All cases pending immediately before the commencement of the
Finance Ordinance, with the Collector shalll stand transferred to the
(AT) for disposal in accordance with law.

17. Features of Appeal to the AT
1. The appeal should be filed within sixty days form the date on which
the orders are communicated.
2. The appeal should be filed on the prescribed form and manner.
3. An appeal must accompany a fee of one thousand rupees.
4. The (AT) gives parties to appeal an opportunity of being heard.
5. The appeal is heard by a single member if the amount of fine or
penalty involved does not exceed one thousand rupees. In other
cases, a Special Bench hears the appeals.

18. Features of Appeal to the AT
6. The (AT) in disposing of an appeal may:
a) Pass such orders as he thinks fit.
b) Confirming, modifying or annulling the decision.
c) Refer the case back to the authority which passed
such decision for a fresh adjudication or decision.
d) Increase the assessment.
e) Reduce the assessment.
f) Issue directions to the authority.
7. It is necessary that the decision of appeal should be
made within six months in which the appeal has
been made.

19. Orders of AT
1. (AT) being heard, pass such orders thereon as it thinks fit confirming,
modifying or annulling the decision or order appealed against.
2. The (AT) at any time within one year from the date of order with a
view of rectifying any mistake apparent from the record, amend any
order passed by it under sub section (1) and shall make such
amendments if the mistake is brought to its notice by the Collector of
customs or the other party to the appeal
3. The (AT) shall send a copy of every order passed by it under this
section, disposing of an appeal, to the Officer of Customs and in
valuation cases also to the Controller, Valuation, and the other party
to the appeal.
4. Save as otherwise expressly provided in Section 196 an order passed
by the (AT) in appeal shall be final.

20. Procedure of Appellate Tribunal
1. (AT) may be exercised and discharged by Benches constituted by
the Chairman from amongst the members thereof.
2. Subject to the provisions contained in sub-sections (3) and (4), a
Bench shall consist of one judicial member and one technical
member.
3. Every appeal against a decision shall be heard by a Special Bench
constituted by the Chairman for hearing such appeals and such
Bench shall consist of not less than two members and shall include
at least one judicial member and one technical member.
4. (AT) shall have power to regulate its own procedure and the
procedure of the Benches thereof in all matters arising out of the
exercise of its power or of the discharge of its functions.

21. Procedure of Appellate Tribunal
5. (a) discovery and inspection.
(b) enforcing the attendance of any person and examining him
on oath;
(c) compelling the production of books of account and other
documents; and
(d) issuing commissions.
6. Any proceedings before the (AT) shall be deemed to be judicial
proceeding within the meaning of sections 193 and 228 and for
the purpose of section 196 of the Pakistan Penal Code (Act XLV of
1860), and the (AT) shall be deemed to be a court for all the
purposes of sections 480 and 482 of the code of Criminal
Procedure, 1898 (Act V of 1898).

22. Reference to High Court
1. Within ninety days of the date on which the aggrieved person or
Collector or Director of Intelligence and investigation or Director of
Valuation, as the case may be, was served with order of the (AT)
under the sub section (3) of section 194B.
2. The statement to the High Court, referred to in sub-section(1), shall
set out the facts, the determination of the (AT) and the question of
law, which arises out of such order.
3. Where a question of law arises out of the order, referred to in sub-
section (1), it may proceed to hear the case.

23. Reference to High Court
4. A reference to the High Court shall be heard by
a bench of not less than two judges of the High
Court.
5. The High Court upon hearing a reference under
this section shall decide the question of law
raised by the reference and pass judgment
thereon specifying the grounds on which such
judgment is based and the Tribunal’ s order shall
stand modified accordingly.
6. Where a reference has been made to the High
Court the duty shall be payable in accordance
with the order of the (AT).

24. Reference to High Court
7. Where recovery of duty has been stayed by the
High Court by an order, such order shall cease to
have effect on the expiration of a period of six
months following the day on which it is made unless
the reference is decided, or such order is withdrawn
by the High Court earlier.
8. Section 5 of the Limitation Act, 1908 (IX of 1908),
shall apply to an application made to the High
Court under sub-section (1).
9. An application under sub-section(1) by a person, or
such officer as authorized by the Collector shall be
accompanied by a fee of one hundred rupees.