S.R.O. 623(I)/2004, Islamabad the 19th July, 2004

SROS: S.R.O. 623(I)/2004, Islamabad the 19th July, 2004 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE NOTIFICATION (CUSTOMS) S.R.O. 623(I)/2004, Islamabad the 19th July, 2004:- In exercise of powers conferred by section 219 of the Customs Act 1969(IV of 1969) , the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Custom Rules, 2001, namely:- In the aforesaid rules after ˜CHAPTER XVI, the following new chapter ˜CHAPTER XVII, shall be inserted, namely:- CHAPTER XVII ALTERNATE DISPUTE RESOLUTION 377. Application. The Provisions of this chapter shall apply to all cases of disputes brought or specified for resolution under section 195-C of the Act. 378. Definitions, (1) In this chapter, unless there is anything repugnant in the subject or context,- (a) ˜Act means the Customs Act, 1969; (b) ˜Applicant means a person or a class of persons who has brought a dispute for resolution under section 195-C of the Act; (c) ˜Committee means a committee constituted under sub-section(2) of section 195-C of the Act; and (d) ˜Dispute means a case where, for evidently valid reasons, and importer or exporter is aggrieved in connection with any matter of customs specified in sub-section(1) of section 195-C of the Act and prima facie deserves relief of the elimination of possible hardship. (2) All other words and expressions used but not defined in this chapter shall have same meanings as are assigned to them in the Act. 379. Application for alternate dispute resolution. Any importer or exporter inserted for resolution of any dispute under section 195-C may submit a written application for alternate dispute resolution to the Board, stating there in, the following particulars, namely:- (a) The Collectorate of Customs or a Collectorate of Customs. Sales Tax and Central Excise or a Collectorate of Customs and Central Excise with whom a dispute has arisen; (b) The particulars of the case; (c) The grounds on the basis of which a resolution of a dispute is being sought by the applicant, duty supported with relevant documents; (d) The extent or the amount of customs duty, other taxes and penalties etc, which the…