S.R.O. 1630 (I)/2026, Islamabad, the 18"’ September. 2026.

NOTIFICATION S.R.O. 1630 (I)/2026.- In exercise of the powers conferred by section 219 of the Customs Act. 1969 (IV of 1969), section 50 of the Sales Tax Act. 1990, section 40 of the Federal Excise Act. 2005 and section 237 of the Income fax Ordinance. 2001 (XLIX of 2001). the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Customs Rules. 2001. the same having been previously published vide Notification No. S.R.O 1458(I)/2026. dated 10th September. 2026, as required by sub-section (3 A) of section 219 of the Customs Act, 1969 (IV of 1969), namely:- In the aforesaid Rules, in CHAPTER-V,- in rule 61. for clause (d). the following shall be substituted, namely: - "(d) the goods shall be available for inspection by the bidders prior to the auction date as per time line approved by the Collector concerned.’’: in rule 73. after sub-rule (4), the following shall be added, namely: "(5) The successful bidder shall give an undertaking that he has inspected the goods for which bidding is being done, in the form as set out in Appendix - A to this Chapter.”: and           (c) in rule 75.- after sub-rule (2), the following new sub-rule shall be added, namely -                                                "(3) Any bidder aggrieved by an order passed by the Collector under                                            sub-rule (1). within fifteen days of the dale of such order, may prefer an appeal before the Chief Collector concerned. The Chief Collector, alter \                giving an opportunity of hearing, shall decide such appeals w…