Finance Bill 202-24 granted the Federal Board of Revenue FBR) the authority to transfer the investigation of criminal cases related to Customs from one field formation to another. This directive, aimed at enhancing efficiency and expediency in criminal investigations, allows for seamless transfers between different formations as deemed necessary by the Board.

The proposal grants the Board the discretion to transfer the investigation of a criminal case related to Customs at any stage of the process. This transfer may occur between different field formations within the law enforcement agencies involved in the case.

The objective behind this to optimize investigative efforts and overcome any hurdles that may arise during the course of an investigation. By enabling the transfer of cases between field formations, the authorities aim to leverage the expertise, resources, or specialized skills available in different units or locations.

This measure is expected to streamline investigations and ensure that cases progress effectively, regardless of any geographical or administrative constraints. It offers flexibility in addressing complex cases that may require the involvement of specific teams or personnel with relevant expertise.

This emphasizes the importance of collaboration and coordination among different field formations within law enforcement agencies. It serves as a mechanism to ensure that investigations proceed smoothly, enabling seamless information sharing, effective utilization of resources, and timely resolution of cases.

While the directive empowers the Board to facilitate the transfer of investigations, it also emphasizes the need for transparency and accountability. Any transfer of a criminal case must be carried out in accordance with established guidelines and protocols, ensuring that the rights of all parties involved are upheld and due process is followed.

This new measure signifies a proactive approach towards improving the efficiency and effectiveness of criminal investigations. By allowing the transfer of cases between field formations, the authorities aim to enhance the overall quality of investigations and expedite the delivery of justice.

Moving forward, it is expected that this will have a positive impact on the investigative process, ensuring that cases are handled by the most suitable and competent teams, regardless of geographical boundaries or administrative divisions within law enforcement agencies.