ISLAMABAD: Federal Board of Revenue (FBR) directed Collectorate of Customs Appraisement & Facilitation East, Karachi to facilitate the Afghan importers in the light of customs appellate tribunal judgment no: K-840/202 and K-841/2020 by initiating the following steps:-
- The HC-GDs filed in the Collectorate by the Afghan importers may be cancelled void-ab-initio.
- These consignments may be allowed to transit to Afghanistan as per their manifested destination.
- The duty/taxes paid/deposited against these consignments may be refunded to the importers.
- The DG Transit Trade Karachi may facilitate in filing of Afghan Transit GDs.
- Delay and detention certificate in respect of the above consignment may be issued.
- A compliance report in this regard may be furnished to Federal Board of Revenue in a week time.
The Federal Board of Revenue (FBR) in a letter addressed to Chief Collector Customs Appraisement & Facilitation South and Director-General , Directorate-General of Afghan Transit Trade Karachi also enclosed the representation of Muhammad Naeem c/o Nadeem Agencies (Importers/Exporters), Karachi.
The letter further stated that FBR has examined the issue and the amendment in the country code of a manifest is not covered under sub-section (2) of Section 45 of the Customs Act, `969.
Further that the scope of Rule 484-K of Customs Rules, 202 amended vide SR 121(I)/2014 dated 24.2.2014 also does not provide any change in country of destination of goods manifested for Afghanistan.
The subject rule stipulates that “all types of amendment in IGM shall be allowed by the deputy/assistant director transit trade after arrival of cargo at office of departure. Pertinently that cargo referred in the subject rules are “transit goods” which by virtue of clause (xxx) of sub rule 471 of the rules ibid are defined as “goods whether commercial or non-commercial transited through Pakistan, to and from Afghanistan. Hence the same cannot be manifested for a place that is other than the originally manifested of destination.
