From one customs field formation to another: FBR empowered to transfer investigations of criminal cases

ISLAMABAD: The Federal Board of Revenue (FBR) has been empowered to immediately transfer the investigation of criminal cases from one customs field formation to another to expedite criminal investigations against the tax evaders and smugglers. In this regard, the FBR has amended section 185D (Transfer of cases) of the Customs Act through the Finance Act 2023.

Finance Act 2023 has given these legal powers to the FBR speedy completion of customs-related cases pending in the field formations. Under the new law, the Board may at any stage of investigation direct transfer of investigation of criminal case from one field formation to other formation.

The section 185D (Transfer of cases) of the Customs Act says: “Where more than one Special Judge are appointed within the territorial jurisdiction of a Special Appellate Court, the Special Appellate Court, and where not more than one Special Judge is so appointed, the Federal Government, may, by order in writing direct the transfer, at any stage of the trial, of any case from the court of one Special Judge to the Court of another Special Judge for disposal. Whenever it appears to the Special Appellate Court or, as the case may be, the Federal Government, that such transfer will promote the ends of justice or tend to the general convenience of the parties or witnesses.”

Copyright Business Recorder, 2023