FBR empowers DCs, ACs to raid, seize illegal cigarettes

ISLAMABAD: The Federal Board of Revenue (FBR) has empowered provincial officials including deputy commissioner/additional deputy commissioner/assistant commissioner to conduct raids on cigarettes retail outlets, warehouses and motor vehicles on the roads to seize illicit/smuggled cigarettes.

The FBR has issued an SRO 1279(I) 2025 to grant powers of seizure of smuggled/illicit cigarettes to the provincial tax officials including revenue officials.

According to the notification, the following officers shall be authorised to exercise the powers and perform the functions of the officers of Inland Revenue under Section 26 and sub-section (1) of section 27 of the said Federal Excise Actin respect of cigarettes in retail outlet, warehouses and motor vehicles on the roads: Deputy Commissioner, Additional Deputy Commissioner, Assistant Commissioner, Central Assistant Revenue, or any equivalent designation in any provincial hierarchy of respective Revenue Departments.

Illicit cigarettes, raw materials worth Rs648m destroyed

The Excise and Taxation Officer, Assistant Excise and Taxation Officer or any officer of Excise and Taxation shall not below be BS-16.

The provincial officials would have the authority to seize counterfeited cigarettes or beverages which have been manufactured or produced unlawfully and other dutiable goods on which duty of excise has not been paid. These items would be liable to seizure along with the conveyance, which has been used for the movement, carriage or transportation of such goods.

The cigarettes (or beverages) seized for the reasons of counterfeiting shall be liable to outright confiscation and shall be destroyed in the manner prescribed, the FBR added. The provincial officers as authorized shall exercise their respective powers and functions under the following conditions:

The officers specified in shall exercise their powers and functions in respect of cigarettes in warehouses and shall exercise their powers and functions in retail outlet selling cigarettes and motor vehicles on the roads.

The authorized officers shall seize cigarettes along with the conveyance, which has been used for the movement, carriage, or transportation of the cigarettes, if cigarettes are found without valid tax stamps affixed thereon or the tax stamps affixed on cigarettes are fake. After seizure, the authorized officers shall deposit the cigarettes with the Additional Commissioner (HQ) in the nearest Regional Tax Office for further necessary action as per law.

The authorized officers shall report the incident of seizure of cigarettes and deposit thereof, on the Application developed for this purpose by the Federal Board of Revenue, within 48 hours of such deposit. Secretary, implementation and coordination or equivalent in respective Provincial governments or any officer as nominated by the respective Chief Secretary shall receive the reports submitted for onward transmission to the Director General, Intelligence and Investigation. Federal Board of Revenue, the notification added.

Copyright Business Recorder, 2025