Ultimate Law Resources : Database for Lawyers

(Customs) Act, 1969

Topic Serial #	Content	Case Law
	LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES
18	Goods dutiable	Case Law
18	18-A Special customs duty on imported goods
18	18-B Omitted
18	18-C Rates of duty and taxes and determination of origin under trade agreements
18	[18-D Levy of fee and service charges
19	General power to exempt from customs-duties	Case Law
19	19-A Presumption that incidence of duty has been passed on to the buyer
19	19-B Rounding off of duty, etc
19	[19-C Minimal duties not to be demanded
20	Board’s power to grant exemption from duty in exceptional circumstances	Case Law
21	Power to deliver certain goods with-out payment of duty and to repay duty on certain goods
21	[(21-A Power to defer collection of customs-duty
22	Re-importation of goods produced or manufactured in Pakistan
22	[22-A Temporary export of imported plant and machinery
23	Goods, derelict, wreck, etc
24	Provisions and stores may be exported free of duty
25	Value of imported and exported goods	Case Law
25	25-A Power to determine the customs value
25	[25-B Omitted.]
25	[25-C Power to takeover the imported goods
25	[25-D Review of the value determined
26	Obligation to produce documents and provide information
26	[26-A Conducting the audit
26	26-B Access for the purposes of audit
27	Abatement allowed on damaged or deteriorated goods	Case Law
27	27-A Allowing denaturing or mutilation of goods
28	Power to test and denature imported spirit
29	Restriction on amendment of bill of declaration
30	Date of determination of rate of import duty	Case Law
30	30-A Date of determination of rate of duty for clearance through the Customs Computerized System
31	Date for determination of rate of [duty on goods exported]	Case Law
31	31-A Effective rate of duty	Case Law
32	False statement, error, etc	Case Law
32	32-A Fiscal fraud	Case Law
32	32-B Compounding of offence
33	Refund to be claimed within one year	Case Law
34	Power to give credit for, and keep account-current of duties and charges
	CHAPTER – VI
	DRAWBACK
35	Drawback of the export on imported goods
36	Drawback on goods taken into use between importation and exportation
37	Drawback on goods used in the manufacture of goods which are exported
38	Power to declare what goods are identifiable and to prohibit draw-back in case of specified foreign territory
39	When no drawback allowed
40	Time of payment of drawback
41	Declaration by parties claiming drawback
	CHAPTER – VII
	ARRIVAL AND DEPARTURE OF CONVEYANCE
42	Arrival of conveyance
43	Delivery of import manifest in respect of a vessel	Case Law
44	Delivery of import manifest in respect of a conveyance other than a vessel
45	Signature and contents of import manifest and amendment thereof
46	Duty of person receiving import manifest
47	Bulk not to be broken until manifest, etc., delivered and vessel entered inwards
48	Power to require production of documents and ask questions
49	Special pass for breaking bulk
50	Order for entry out-wards or loading of goods to be obtained before export goods are loaded
51	No vessel to depart without port clearance
52	No conveyance other than vessel to leave without permission
53	Application for port clearance of vessels
54	Conveyances other than vessels to deliver documents and answer questions before departure
55	Power to refuse port clearance to vessels or permission for departure to other conveyance
56	Grant of port clearance or permission for departure
57	Grant of port clearance or permission for departure on security of agent
58	Power to cancel port-clearance or permission for departure
59	Exemption of certain classes of conveyance from certain provisions of this Chapter
	CHAPTER VIII
	GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS
60	Power to depute officers of customs to board conveyances
61	Officer to be received and accommodation to be provided
62	Officer’s power of access, etc
63	Sealing of conveyance
64	Goods not to be loaded or unloaded or water-borne except in presence of officer
65	Goods not to be loaded or unloaded or passed on certain days or at certain times
66	Goods not to be loaded or unloaded except at approved places
67	Power to exempt from sections 64 and 66
68	Boat-note
69	Goods water-borne to be forthwith landed or shipped
70	Goods not to be transshipped without permission
71	Power to prohibit plying of unlicensed cargo-boats
72	Plying of ships of less than one hundred tons
72	72-A Responsibilities of person in charge or master of a conveyance, agent and owner of the conveyance
	CHAPTER IX
	DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS
73	Discharge of cargo by vessels may commence on receipt of due permission
74	Discharge of goods by conveyances other than vessels
75	Imported goods not to be unloaded unless entered in the import manifest
76	Procedure in respect of goods not unloaded by vessels within time allowed
77	Power to land small parcels and hold unclaimed parcels
78	Power to permit immediate discharge
79	Declaration and assessment for home consumption or warehousing	Case Law
80	Checking of goods declaration by the Customs	Case Law
81	Provisional determination of liability	Case Law
82	Procedure in case of goods	Case Law
	CHAPTER X

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