Cases filed up to June 30, 2012: Collector of Customs empowered to decide appeals

RECORDER REPORT

ISLAMABAD: The Federal Board of Revenue (FBR) has empowered the Collector of Customs (Appeals) to decide all pending customs related appeals, filed up to June 30, 2012 against the orders passed by the Additional Collectors.

In this connection, the FBR has issued an SRO.1022 here on Monday to remove an ambiguity in the law about the competent authority to decide cases of appeals filed before June 30, 2012. According to the notification, all appeals, against the orders passed by the Additional Collectors, filed up to June 30, 2012 shall be decided by the respective Collector of Customs (Appeals).

Sources told Business Recorder here on Monday that the FBR had established new Collectorates of Customs (Adjudication) for exclusively dealing with all customs related disputes including violations of Customs Act 1969, imposition of fine/penalty on importers and adjudication for recovery of duties/taxes from importers, starting July 1, 2012.

The purpose of establishing Collectorates of Customs (Adjudication) is to separate functions of executive from quasi-judicial fora. In this connection, the FBR had issued a notification to empower the adjudication authorities including Collector of Customs, Additional Collectors, Deputy Collectors, Assistant Collectors, Superintendents and Principal Appraisers to deal with the customs related matters for adjudication purposes.

The issue came to the light to ascertain whether the orders passed by the Additional Collectors of Customs would be heard by Collectors of Customs Appeals or Collectors of Customs (Adjudication). Through the SRO.1022, the FBR has clarified the matter about the competent authority for deciding customs related appeals passed by the Additional Collectors of Customs Appeals. However, the question arises whether the tribunals or customs adjudication would hear the appeals against the orders passed by the Additional Collectors after July 1, 2012.

Following is the text of the notification issued here on Monday: SRO.1022(I)/2012:- In exercise of the powers conferred by section 3 of the Customs Act, 1969 (IV of 1969), the Federal Board of Revenue is pleased to direct that [in its Notification No.SRO.248(I)/2012, dated the 14th April, 2010] the following amendments shall be made, namely:-

In the preamble, for the word “upto” the word “below” shall be substituted; and

After the table the following proviso shall be added, namely:-

“Provided that all appeals, against the orders passed by the Additional Collector, filed upto the 30th June, 2012 shall be decided by the respective Collector of Customs (Appeals).”