"\u003chtml xmlns:v=\"urn:schemas-microsoft-com:vml\"\r\nxmlns:o=\"urn:schemas-microsoft-com:office:office\"\r\nxmlns:w=\"urn:schemas-microsoft-com:office:word\"\r\nxmlns:st1=\"urn:schemas-microsoft-com:office:smarttags\"\r\nxmlns=\"http://www.w3.org/TR/REC-html40\"\u003e\r\n\r\n\u003chead\u003e\r\n\u003cmeta http-equiv=Content-Type content=\"text/html; charset=windows-1256\"\u003e\r\n\u003cmeta name=ProgId content=Word.Document\u003e\r\n\u003cmeta name=Generator content=\"Microsoft Word 10\"\u003e\r\n\u003cmeta name=Originator content=\"Microsoft Word 10\"\u003e\r\n\u003clink rel=File-List href=\"2004J5912_files/filelist.xml\"\u003e\r\n\u003ctitle\u003eLIST OF NOTIFICATIONS REPRODUCED IN THE\u003c/title\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"date\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"City\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"place\"/\u003e\r\n\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:DocumentProperties\u003e\r\n  \u003co:Author\u003eziaqat\u003c/o:Author\u003e\r\n  \u003co:Template\u003eNormal\u003c/o:Template\u003e\r\n  \u003co:LastAuthor\u003eAdministrator\u003c/o:LastAuthor\u003e\r\n  \u003co:Revision\u003e2\u003c/o:Revision\u003e\r\n  \u003co:TotalTime\u003e62\u003c/o:TotalTime\u003e\r\n  \u003co:Created\u003e2006-03-11T10:15:00Z\u003c/o:Created\u003e\r\n  \u003co:LastSaved\u003e2006-03-11T10:15:00Z\u003c/o:LastSaved\u003e\r\n  \u003co:Pages\u003e1\u003c/o:Pages\u003e\r\n  \u003co:Words\u003e715\u003c/o:Words\u003e\r\n  \u003co:Characters\u003e4078\u003c/o:Characters\u003e\r\n  \u003co:Company\u003eORATIER\u003c/o:Company\u003e\r\n  \u003co:Lines\u003e33\u003c/o:Lines\u003e\r\n  \u003co:Paragraphs\u003e9\u003c/o:Paragraphs\u003e\r\n  \u003co:CharactersWithSpaces\u003e4784\u003c/o:CharactersWithSpaces\u003e\r\n  \u003co:Version\u003e10.2625\u003c/o:Version\u003e\r\n \u003c/o:DocumentProperties\u003e\r\n\u003c/xml\u003e\u003c![endif]--\u003e\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003cw:WordDocument\u003e\r\n  \u003cw:DrawingGridHorizontalSpacing\u003e6 pt\u003c/w:DrawingGridHorizontalSpacing\u003e\r\n  \u003cw:DisplayHorizontalDrawingGridEvery\u003e2\u003c/w:DisplayHorizontalDrawingGridEvery\u003e\r\n  \u003cw:Compatibility\u003e\r\n   \u003cw:BreakWrappedTables/\u003e\r\n   \u003cw:SnapToGridInCell/\u003e\r\n   \u003cw:WrapTextWithPunct/\u003e\r\n   \u003cw:UseAsianBreakRules/\u003e\r\n  \u003c/w:Compatibility\u003e\r\n  \u003cw:BrowserLevel\u003eMicrosoftInternetExplorer4\u003c/w:BrowserLevel\u003e\r\n \u003c/w:WordDocument\u003e\r\n\u003c/xml\u003e\u003c![endif]--\u003e\u003c!--[if !mso]\u003e\u003cobject\r\n classid=\"clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D\" id=ieooui\u003e\u003c/object\u003e\r\n\u003cstyle\u003e\r\nst1\\:*{behavior:url(#ieooui) }\r\n\u003c/style\u003e\r\n\u003c![endif]--\u003e\r\n\u003cstyle\u003e\r\n\u003c!--\r\n /* Font Definitions */\r\n @font-face\r\n\t{font-family:Wingdings;\r\n\tpanose-1:5 0 0 0 0 0 0 0 0 0;\r\n\tmso-font-charset:2;\r\n\tmso-generic-font-family:auto;\r\n\tmso-font-pitch:variable;\r\n\tmso-font-signature:0 268435456 0 0 -2147483648 0;}\r\n /* Style Definitions */\r\n p.MsoNormal, li.MsoNormal, div.MsoNormal\r\n\t{mso-style-parent:\"\";\r\n\tmargin:0in;\r\n\tmargin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-fareast-language:EN-US;}\r\np.Style3, li.Style3, div.Style3\r\n\t{mso-style-name:\"Style 3\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:.35in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-fareast-language:EN-US;}\r\np.Style5, li.Style5, div.Style5\r\n\t{mso-style-name:\"Style 5\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:.4in;\r\n\tmargin-bottom:.0001pt;\r\n\tline-height:18.6pt;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-fareast-language:EN-US;}\r\np.Style6, li.Style6, div.Style6\r\n\t{mso-style-name:\"Style 6\";\r\n\tmargin-top:.05in;\r\n\tmargin-right:.1in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:.25in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\ttext-indent:.5in;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-fareast-language:EN-US;}\r\np.Style4, li.Style4, div.Style4\r\n\t{mso-style-name:\"Style 4\";\r\n\tmargin-top:.1in;\r\n\tmargin-right:.1in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:.8in;\r\n\tmargin-bottom:.0001pt;\r\n\ttext-align:justify;\r\n\ttext-indent:-.3in;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-fareast-language:EN-US;}\r\np.Style7, li.Style7, div.Style7\r\n\t{mso-style-name:\"Style 7\";\r\n\tmargin-top:0in;\r\n\tmargin-right:0in;\r\n\tmargin-bottom:0in;\r\n\tmargin-left:.2in;\r\n\tmargin-bottom:.0001pt;\r\n\tline-height:150%;\r\n\tmso-pagination:none;\r\n\ttext-autospace:none;\r\n\tfont-size:12.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-fareast-font-family:\"Times New Roman\";\r\n\tmso-fareast-language:EN-US;}\r\np.Style1, li.Style1, div.Style1\r\n\t{mso-style-name:\"Style 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l1:level1\r\n\t{mso-level-start-at:2;\r\n\tmso-level-tab-stop:.85in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.3in;\r\n\ttext-indent:.2in;\r\n\tcolor:black;}\r\n@list l2\r\n\t{mso-list-id:370194357;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1281859398;}\r\n@list l2:level1\r\n\t{mso-level-start-at:0;\r\n\tmso-level-number-format:bullet;\r\n\tmso-level-text:q;\r\n\tmso-level-tab-stop:.7in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.7in;\r\n\ttext-indent:-.35in;\r\n\tfont-family:Wingdings;\r\n\tmso-bidi-font-family:Wingdings;\r\n\tcolor:black;}\r\n@list l3\r\n\t{mso-list-id:398714552;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1781058503;}\r\n@list l3:level1\r\n\t{mso-level-start-at:0;\r\n\tmso-level-number-format:bullet;\r\n\tmso-level-text:q;\r\n\tmso-level-tab-stop:.7in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.7in;\r\n\ttext-indent:-.35in;\r\n\tfont-family:Wingdings;\r\n\tmso-bidi-font-family:Wingdings;\r\n\tcolor:black;}\r\n@list l4\r\n\t{mso-list-id:400557920;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1286164439;}\r\n@list l4:level1\r\n\t{mso-level-start-at:0;\r\n\tmso-level-number-format:bullet;\r\n\tmso-level-text:q;\r\n\tmso-level-tab-stop:1.0in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.65in;\r\n\ttext-indent:0in;\r\n\tfont-family:Wingdings;\r\n\tmso-bidi-font-family:Wingdings;\r\n\tcolor:black;}\r\n@list l5\r\n\t{mso-list-id:419796634;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1260497049;}\r\n@list l5:level1\r\n\t{mso-level-start-at:0;\r\n\tmso-level-number-format:bullet;\r\n\tmso-level-text:q;\r\n\tmso-level-tab-stop:.75in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.4in;\r\n\ttext-indent:0in;\r\n\tfont-family:Wingdings;\r\n\tmso-bidi-font-family:Wingdings;\r\n\tcolor:black;}\r\n@list l6\r\n\t{mso-list-id:511724216;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1249830252;}\r\n@list l6:level1\r\n\t{mso-level-start-at:7;\r\n\tmso-level-tab-stop:.8in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.3in;\r\n\ttext-indent:.15in;\r\n\tcolor:black;}\r\n@list l7\r\n\t{mso-list-id:568116528;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:2013026926;}\r\n@list l7:level1\r\n\t{mso-level-start-at:0;\r\n\tmso-level-number-format:bullet;\r\n\tmso-level-text:q;\r\n\tmso-level-tab-stop:.75in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.4in;\r\n\ttext-indent:0in;\r\n\tfont-family:Wingdings;\r\n\tmso-bidi-font-family:Wingdings;\r\n\tcolor:black;}\r\n@list l8\r\n\t{mso-list-id:613761042;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1242815306;}\r\n@list l8:level1\r\n\t{mso-level-start-at:3;\r\n\tmso-level-tab-stop:.8in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.8in;\r\n\ttext-indent:-.3in;\r\n\tcolor:black;}\r\n@list l9\r\n\t{mso-list-id:798287903;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1261527108;}\r\n@list l9:level1\r\n\t{mso-level-number-format:roman-lower;\r\n\tmso-level-text:\"\\(%1\\)\";\r\n\tmso-level-tab-stop:.7in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.7in;\r\n\ttext-indent:-.35in;\r\n\tcolor:black;}\r\n@list l10\r\n\t{mso-list-id:803883109;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:728455052;}\r\n@list l10:level1\r\n\t{mso-level-start-at:2;\r\n\tmso-level-tab-stop:.7in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.15in;\r\n\ttext-indent:.2in;\r\n\tcolor:black;}\r\n@list l11\r\n\t{mso-list-id:899764019;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:199259223;}\r\n@list l11:level1\r\n\t{mso-level-start-at:0;\r\n\tmso-level-number-format:bullet;\r\n\tmso-level-text:q;\r\n\tmso-level-tab-stop:1.0in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.65in;\r\n\ttext-indent:0in;\r\n\tfont-family:Wingdings;\r\n\tmso-bidi-font-family:Wingdings;\r\n\tcolor:black;}\r\n@list l12\r\n\t{mso-list-id:1033021588;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:1643885519;}\r\n@list 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l31:level1\r\n\t{mso-level-start-at:2;\r\n\tmso-level-tab-stop:.75in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.2in;\r\n\ttext-indent:.2in;\r\n\tcolor:black;}\r\n@list l32\r\n\t{mso-list-id:2111438217;\r\n\tmso-list-type:simple;\r\n\tmso-list-template-ids:544872766;}\r\n@list l32:level1\r\n\t{mso-level-start-at:0;\r\n\tmso-level-number-format:bullet;\r\n\tmso-level-text:q;\r\n\tmso-level-tab-stop:1.0in;\r\n\tmso-level-number-position:left;\r\n\tmargin-left:.65in;\r\n\ttext-indent:0in;\r\n\tfont-family:Wingdings;\r\n\tmso-bidi-font-family:Wingdings;\r\n\tcolor:black;}\r\nol\r\n\t{margin-bottom:0in;}\r\nul\r\n\t{margin-bottom:0in;}\r\n--\u003e\r\n\u003c/style\u003e\r\n\u003c!--[if gte mso 10]\u003e\r\n\u003cstyle\u003e\r\n /* Style Definitions */\r\n table.MsoNormalTable\r\n\t{mso-style-name:\"Table Normal\";\r\n\tmso-tstyle-rowband-size:0;\r\n\tmso-tstyle-colband-size:0;\r\n\tmso-style-noshow:yes;\r\n\tmso-style-parent:\"\";\r\n\tmso-padding-alt:0in 5.4pt 0in 5.4pt;\r\n\tmso-para-margin:0in;\r\n\tmso-para-margin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";}\r\n\u003c/style\u003e\r\n\u003c![endif]--\u003e\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:shapedefaults v:ext=\"edit\" spidmax=\"2050\"/\u003e\r\n\u003c/xml\u003e\u003c![endif]--\u003e\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:shapelayout v:ext=\"edit\"\u003e\r\n  \u003co:idmap v:ext=\"edit\" data=\"1\"/\u003e\r\n \u003c/o:shapelayout\u003e\u003c/xml\u003e\r\n \r\n\r\n\u003cbody lang=EN-US style=\u0027tab-interval:.5in\u0027\u003e\r\n\r\n\u003cdiv class=Section1\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003ePROCUREMENT OF\r\nDUTY AND TAX FREE INPUT GOODS FROM BONDED WAREHOUSE UNDER DTRE SCHEME\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eBy\u003cbr\r\nstyle=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![if !supportLineBreakNewLine]\u003e\u003cbr style=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![endif]\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003eMr. Javed Akhtar, Advocate, \u003c/span\u003e\u003c/b\u003e\u003cst1:City\u003e\u003cst1:place\u003e\u003cb\u003e\u003cspan\r\n  style=\u0027letter-spacing:.1pt\u0027\u003eLahore\u003c/span\u003e\u003c/b\u003e\u003c/st1:place\u003e\u003c/st1:City\u003e\u003cb\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eUnder DTRE Rules, an exporter can\r\nimport input goods free of duty and taxes. A question has arisen whether a DTRE\r\napproved person can procure duty and tax free input goods from a bonded\r\nwarehouse. In case of private bonded warehouse, the input goods are primarily\r\nimported by the same person who has been granted DTRE approval. In such a case,\r\nhe can file ex-bond bill of entry and get exemption of duty and taxes on these\r\ninput goods under DTRE. However, in case of goods imported by some other person\r\nand placed a public warehouse, can a DIRE approved person procure these goods\r\nwithout payment of duty and taxes. This question was referred to C.B.R. by\r\nCollector of Customs, Port Qasim, \u003cst1:City\u003e\u003cst1:place\u003eKarachi\u003c/st1:place\u003e\u003c/st1:City\u003e\r\nvide his letter No. S6/IMP/Port/10/PQ-Bulk dated \u003cst1:date Month=\"11\" Day=\"4\"\r\nYear=\"2003\"\u003e4-11-2003\u003c/st1:date\u003e the following two observations were primarily\r\nraised:\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(i) Under Serial\r\nNo. 11 of C.B.R\u0027s. Letter C.No. 4(8)TEPI/2001, dated 7th April, 2003, a DTRE\r\napproved manufacturer can purchase goods free of duties and taxes from a\r\nprivate bonded warehouse, while in the instant case the warehouse is a public\r\nbonded warehouse.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(ii) Under rule\r\n297(5)(ii), DTRE exporter can procure imported goods free of duties and taxes\r\nfrom another DTRE approved person after approval from the Collector while\r\nMessrs Cargil Pakistan Holdings, Karachi are not DTRE approval person. \u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e2. C.B.R. vide its Letter C.No.\r\n4(8)2001-DTRE dated \u003cst1:date Month=\"11\" Day=\"17\" Year=\"2003\"\u003e17-11-2003\u003c/st1:date\u003e\r\nhas been pleased to observe that:\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003eRule 297(5)(ii)\r\ncovers sale or purchase of goods already imported free of duty and taxes under\r\na DIRE approval provided such sale or purchase takes place between two DIRE\r\napproved persons. This provision does not create any obstacle for purchase of goods\r\nfree of duty and taxes by a DTRE approved person from a private bonded\r\nwarehouse, in which case, the licensee of the warehouse is the owner of\r\nwarehoused goods and needs not be a DIRE approved person. The said provision\r\nshould, by implication; not create any bar on the purchase of goods free of\r\nduty and taxes under a valid DTRE approval from a public bonded warehouse where\r\nthe owner (importer) of the goods is a different person from the licensee of\r\nthe warehouse.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e3. C.B.R. vide its above referred\r\nletter dated \u003cst1:date Month=\"11\" Day=\"17\" Year=\"2003\"\u003e17-11-2003\u003c/st1:date\u003e\r\nhas been pleased to clarify that a DTRE approved person can purchase his approved\r\ninputs free of duty and taxes from an importer who may not be a DTRE registered\r\nperson and whose imported goods are stored in a public bonded warehouse. Copy\r\nof C.B.R\u0027s. letter dated \u003cst1:date Month=\"11\" Day=\"17\" Year=\"2003\"\u003e17-11-2003\u003c/st1:date\u003e\r\nis enclosed for your record.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eC.B.R. LETTER\r\nC.NO. 4(8)/2001-DTRE DATED \u003c/b\u003e\u003cst1:date Month=\"11\" Day=\"17\" Year=\"2003\"\u003e\u003cb\u003e17th\r\n NOVEMBER, 2003\u003c/b\u003e\u003c/st1:date\u003e\u003cb\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:1.0in;text-align:justify;text-indent:\r\n-1.0in\u0027\u003eSUBJECT: \u003cspan style=\u0027mso-tab-count:1\u0027\u003e      \u003c/span\u003e\u003cb\u003ePROCUREMENT OF\r\nDTRE INPUT GOODS FROM BONDED WAREHOUSE\u003c/b\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003ePlease refer to your letter No.\r\nS6/IMP/Port/10/PQ-Bulk dated \u003cst1:date Month=\"11\" Day=\"4\" Year=\"2003\"\u003e4th\r\n November, 2003\u003c/st1:date\u003e, on the subject. You have primarily raised the\r\nfollowing two observations and solicited C.B.R\u0027s. clarification:\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(iii) Under\r\nSerial No. 11 of C.B.R\u0027s. Letter C.No. 4(8)TEPI/2001, dated 7th April, 2003, a\r\nDTRE approved manufacturer can purchase goods free of duties and taxes from a\r\nprivate bonded warehouse, while in the instant case the warehouse is a public\r\nbonded warehouse.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(iv) Under rule\r\n297(5)(ii), DTRE exporter can procure imported goods free of duties and taxes\r\nfrom another DTRE approved person after approval from the Collector, -while\r\nMessrs Cargil Pakistan Holdings, \u003cst1:City\u003e\u003cst1:place\u003eKarachi\u003c/st1:place\u003e\u003c/st1:City\u003e\r\nare not DTRE approval person.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e2. The matter has been examined\r\nin C.B.R. The viewpoint is that Rule 297(5)(ii) covers sale or purchase of\r\ngoods already imported free of duty and taxes under a DIRE approval provided\r\nsuch sale or purchase takes place between two DTRE approved persons. This\r\nprovision does not create any obstacle for purchase of goods free of duty and\r\ntaxes by a DIRE approved person from a private bonded warehouse, in which case,\r\nthe licensee of the warehouse is the owner of warehoused goods and needs not be\r\na DIRE approved person. The said provision should, by implication, not create\r\nany bar on the purchase of goods free of duty and taxes under a valid DIRE\r\napproval from a public bonded warehouse where the owner (importer) of the goods\r\nis a different person from the licensee of the warehouse.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e3. C.B.R. is, therefore, pleased\r\nto clarify that a DTRE approved person can purchase his approved inputs free of\r\nduty and taxes from an importer who may not be a DTRE registered person and\r\nwhose imported goods are stored in a public bonded warehouse.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e[Issued by C.B.R., under the\r\nsignature of Mr. Iftikhar Qutab, Chief (DDS), addressed to the Collector, Collectorate\r\nof Customs, Port Muhammad Bin Qasim Karachi, with reference to his Letter No.\r\nS6/IMP/Port/10/PQ-Bulk dated \u003cst1:date Month=\"11\" Day=\"4\" Year=\"2003\"\u003e4th\r\n November, 2003\u003c/st1:date\u003e and also copy endorsed to all the Collector.]\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\u003c/body\u003e\r\n\r\n\u003c/html\u003e\r\n"