Settlement of customs duty: taxpayers won''t be allowed to apply for ADR mechanism

Taxpayers would not be allowed to apply for Alternative Dispute Resolution (ADR) mechanism for settlement of customs duty related-disputes in cases having larger revenue impact as per Federal Board of Revenue''s (FBR) opinion.
According to the Finance Bill 2019, the FBR has proposed to revise section 195C(Alternative dispute resolution) of the Customs Act 1969 to restrict the scope of the ADR for taxpayers. As per Finance Bill 2019, "195C Alternative dispute resolution (ADR).- (1) Notwithstanding anything contained in this Act, or the rules made there under, any aggrieved person, in connection with any dispute pertaining to liability of customs-duty, admissibility of refund or rebate, waiver or fixation of penalty or fine, confiscation of goods, relaxation of any time period or procedural and technical condition which is under litigation in any court of law or an appellate authority, except in the cases where first information reports (FIRs) have been lodged or criminal proceedings have been initiated or where interpretation of question of law having larger revenue impact in the opinion of the Board is involved, may apply to the Board for the appointment of a committee for the resolution of dispute in appeal, Finance Act 2019 added.