LAHORE: The customs authorities are involved in transgressing the Afghanistan-Pakistan Transit Rules through wrong application of law against the goods imported under the arrangement, said sources.
The transit trade between Pakistan and Afghanistan is regulated under the provisions of the Customs Act 1969 and the rules made by the Federal Board of Revenue in exercise of powers conferred under the Customs Rules 2001, notified vide SRO 450(I)/2001 dated 18.6.2001 titled Afghanistan-Pakistan Transit Trade Rules.
These rules regulate the transit of goods from arrival of cargo into and their exit from Pakistan. These are self-contained and comprehensive rules dealing with all aspects of the transit of goods to Afghanistan through the territory of Pakistan.
All the transport companies avail the transit facility pursuant to the agreement between two sovereign states.
However, said sources, the customs officials, on examination of the consignments at the exit point of Nowshera, confiscate goods on account of excess quantity against what was declared at the port of entry. More interestingly, the customs authorities confiscate goods under the provisions related to the duty, taxes or charge, not levied or has been short levied or erroneously refunded.
They added that the customs officials fail to frame any allegation of having evaded or of making an attempt to evade the duties, taxes or any charge. According to sources, the customs authorities confiscate goods or class of goods, which are not prohibited to bring into Pakistan by sea, land or air in transit to a foreign territory.
Since most of the show-cause notices are issued under wrong provisions of the law, therefore, they could not be justified before the competent forums of adjudication, let alone the confiscation of the excess quantities of the imported consignments, said the sources.
However, they added, the customs authorities take the observations made by the appellant forums as placing clogs in their powers and functions in connection with the examination of the goods in transit and before their exit from the territory of Pakistan.
On the contrary, the rules are explicit and cover almost all aspects of the transit trade between Pakistan and Afghanistan, including the powers and functions of the department.
They said the powers and functions of the customs officials are subject to observance of the said rules which cannot be transgressed by them. It is only the wrong application of the law which leads to their defeat in litigation, they added.
Copyright Business Recorder, 2023
Comments
Comments are closed.