KARACHI: In order to ensure smooth and quick proceedings under Transports Internationaux Routiers (TIR), Collector of Customs Adjudication-II has proposed to notify a new set of TIR Rules.
According to proposed Rules, where any goods are entered for transit across Pakistan to a destination outside Pakistan, the appropriate officer may be authorized to allow the goods to be so transited without payment of the duties, which would otherwise by chargeable on such goods.
A transit fee may be levied on any goods or class of goods in transit across Pakistan to a foreign territory at such rates as the Board may prescribe.
In order to invoke the application of Section 32 of the Customs Act, 1969 it should be suitably amended to embody violation of TIR Rules as an offence under this section to attract this section even in the absence of any evasion of duties and taxes, short levy or erroneous refund.
As there would be no involvement of duties and taxes on the TIR transit goods, therefore, pecuniary powers of the officers of Customs as prescribed under Section 179 of the Customs Act, 1969 need to be re-defined to fix the limit of each customs officers in term f of value of the goods for the purpose of TIR Transit Goods.
For expeditious disposal of cases in relation to TIR Transit Goods, the Board may fix a specific time frame for adjudication under Section 179 of the Customs Act, 1969. However, in order to make it practicable time limits should also be fixed for issuance of show cause notice, submission of replies both by the prosecution and the respondents and number of adjournments to be allowed and hearing.
It is also proposed that for disposal of TIR Transit Goods cases, Board may also consider to take them out of the jurisdiction of the Collectorates of Adjudication to the respective Directorates.
The proposals emphasize that expeditious adjudication as envisaged by the Board in relation to TIR transit goods can not be achieved without fixing a certain time frame.