Law:

Section:

S.No. Description Redemption fine on customs value (1) (2) (3) 1. Offences related to misdeclaration of: (a) difference between ascertained and declared weight or quantity subject to the condition that the percentage difference is more than 5%. 20% (b) Origin 20% (c) Physical description 35% (d) value with difference of more than 30% in declare viz, ascertained value determined on the basis of direct evidence after due process of adjudication. 35% (e) Classification where ascertained PCT attracts higher rate of duty 20% if) Claim of any concession or exemption under an SRO or a notification whereby duty and taxes are evaded. 20% (g) Units of measurement other than as specified in Pakistan Customs Tariff against the specific tariff heading where due to incorrect unit duty and taxes are evaded. 20% -2 Other offences related to: (a) Offending goods imported in the bales of second hand clothing in violation of provisions of Imports and Exports (Control) Act, 1950 (XXXIX of 1950). 35% (b) Baggage imported in commercial quantities by incoming passengers. 20% (c) Old and used machinery parts or components imported by the industrial importers for their plants, if not importable in terms relevant Import Policy Order, for the time being in force. 20% 2(d) Old and used spare parts and accessories for use in 20% second hand plant and machinery used in manufacturing of goods. (e) auto-parts imported in used or second hand condition. (f) Lawfully registered conveyance including packages and containers, not covered under clause (b) of the preamble of this notification, found carrying offending goods under section 2(s) of the Customs Act, 1969 (IV of 1969). [Explanation: The provisions of serial number 1, clauses (e), (f) and (g), in the TABLE of this notification shall apply on the clearance from Model Customs Collectorate (PaCCS) only.] 7. The vehicle in question along with foreign origin goods were seized on 02.09.2018 when the provisions of the SRO No. 499(I)/2009 dated 13.06.2009 were in field. According to clause (b) of the preamble of the said SRO no option shall be given to pay fine in lieu of confiscation in respect of the seized vehicle. 8. The Federal Board of…

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