Customs Act, 1969

CHAPTER-XIXA

SETTLEMENT OF CASES

Customs Act, 1969 CHAPTER-XIXA SETTLEMENT OF CASES From: 2023-08-01 - To: 0000-00-00 1[196O. Omitted. ____________________________________________________________ 1-Omitted by the Finance Ordinance, 2000 (XXI of2000), S.4(13), page 204. At the time of omission section 196-O were as under: 196O. Disposal of applications by the Commission.-(1) The Commission may, before disposing of any application, call for such particulars as it may require in respect of the application brought before it, or cause further enquiries to be made by the Collector of Customs and the basis of his report and having regard to the nature and circumstances of the case, it may, by order, allow the application to be proceeded with or reject the application: Provided that an application shall not be rejected under this sub-section unless an opportunity of being heard is provided to the applicant. (2) Notwithstanding anything contained in sub-section (1), an application shall not be proceeded with under that sub-section if the Collector of Customs objects to such application on the ground that the particulars of evasion on the part of the applicant or perpetration of fraud by him for evading customs duty under this Act and the rules made thereunder has been established or is likely to be established by an Officer of Customs: Provided that where the Commission does not agree with the objections raised by the Collector, it may, after giving the Collector an opportunity of being heard, accept the application to being proceeded with under sub-section (1). (3) Where an application is allowed to be proceeded with under sub-section (1), the Commission may call for the relevant records from the Collector of Customs, and after examination of such records, if the Commission is of the opinion that any further inquiry in the matter is necessary, it may direct the Collector to make or cause to be made such further enquiry and furnish a report on the matters within such time as it may fix. (4) After examination of the records and report of the Collector received under sub-section (1) or sub section (3), and after giving an opportunity to the applicant and to the Collector to be heard, in person or through…