|
Offences
|
Penalties
|
Section
of this Act to which offence has reference. |
|
1
|
2
|
3
|
| 1.
If any person contravenes any provision of this Act or any rule made
thereunder, or abets any such contravention or fails to comply with
any provision of this Act or any such rule with which it was his duty
to comply where no express penalty has been provided elsewhere for
such contravention or failure, |
Such
person shall be liable to a penalty not exceeding 1[twenty-five
thousand] rupees. |
General |
| 2.
(I) If any goods imported by sea or air be unloaded or attempted to
be unloaded at any place other than a customs-port or customs-airport
declared under section 9 for unloading of such goods; or |
Such
person shall be liable to a penalty not exceeding 1[ten
thousand] rupees; and such goods shall be liable to confiscation. |
9
& 10 |
| (ii)
If any goods be imported by land or inland water through any route
other than a route declared under clause (c) of section 9 for the
import of such goods; or |
|
|
| (iii)
If any goods be attempted to be exported by sea or air from any place
other than a customs-port or customs airport appointed
for
the loading of such goods; or
|
|
9
& 10 |
| (iv)
If any goods be attempted to be exported by land or inland water through
any route other than a route declared under clause (c) of section
9 for the export of such goods; or |
|
|
| (v)
If any imported goods be brought into any bay, gulf, creek or river
for the purpose of being landed at a place other than a customs-port;
or |
|
|
| (vi)
If any goods be brought near the land frontier or the coast of Pakistan
or near any bay, gulf, creek or river for the purpose of being exported
from a place other than a customs-station or where any place has been
approved under clause (b) of section 10 for the loading of such goods
from any place other than the place so approved, |
|
|
| 3.
(I) If any person exports or lands goods, or aids in the export
of landing of goods, or knowingly keeps or conceals or knowingly permits
or procures to be kept or concealed, any goods exported or landed
or intended to be exported or landed contrary to the provisions of
this Act; or |
such
person shall be liable to a penalty not |
General |
| (ii)
If any person be found to have been on board any conveyance liable
to confiscation on account of the commission of the offence under
clause 4 of this Table, while such conveyance is within any place
which is not a customs-station for the export and landing of goods, |
|
9
& 10 |
| 4.
If any conveyance which has been within the limits of any customs-station
in Pakistan with goods on board, be afterwards found anywhere in Pakistan
with the whole or any portion of such goods missing unless the person-in-charge
of the conveyance be
able
to account for the loss of, or deficiency in the goods,
|
the
duty in respect of goods so lost
Or
deficient shall be payable by the person-in-charge of the conveyance;
and such conveyance shall also be liable to confiscation.
|
9
& 10 |
| 5.
(I) If any goods are unloaded from any conveyance inward bound,
without the authority of the appropriate officer into any other conveyance
at any place other than a place declared under section 9 for the unloading
of goods; or if any goods are loaded into any conveyance outward
bound
from any other conveyance, without such authority, from or at any
place other than a place declared under section 9 for the loading
of goods; or
|
the
person-in-charge of every such conveyance used for irregular import
or export of goods shall
be
liable to a penalty not exceed 1[twenty-five thousand]
rupees; and the goods and the conveyance
Shall
also be liable to confiscation.
|
9
& 10 |
| (ii)
If any goods on which drawback has been
granted
are put, without such authority, on
board
any conveyance for the purpose of
being
relanded,
|
|
|
| 6.
If any vessel arriving at, or departing from, any customs-port fails,
when so required under section 14 to bring to any such
station
as has been appointed by the Collector of Customs for the boarding
or landing of an officer of customs,
|
The
master of such vessel shall be liable to a penalty not exceeding 1[ten
thousand] rupees. |
14 |
| 7.
(I) If any vessel arriving at any customs-port, after having come
to its proper place of mooring or unloading, removes from such place,
except with the authority of the Conservator, obtained in accordance
with the provisions of the Port Act, 1908 (XV of 1908) or other lawful
authority, to some other place of mooring or unloading; or |
The
master of such vessel shall be liable to a penalty not exceeding 1[ten
thousand] rupees, and the vessel, if not entered, shall not be allowed
to enter until the penalty is paid. |
14 |
| (ii)
if any vessel not brought into port by a pilot be not anchored or
moored in accordance with any direction of the Collector of Customs
under section 14, |
|
|
| 8.
If any goods be smuggled into or out of Pakistan, |
such
goods shall be liable to confiscation and any person concerned in
the offence shall be liable to a penalty not exceeding ten times the
value of the goods, and upon conviction by a [Special Judge] he shall
further be liable to imprisonment for a term not exceeding 2[fourteen
years] and to fine not exceeding ten times the value of such goods,
and, if the 1[Special Judge] in his discretion so orders,
also to whipping 3[:] |
General |
|
1[Provided
that, in the case of such goods essential to the life of the community
as may be notified by the Federal Government in the official Gazette,
the sentence of imprisonment shall not be less than five years and
the person convicted shall also be awarded sentence of whipping, and
the whole or any part of his property shall also be liable to confiscation
in accordance with the provisions of the Prevention of Smuggling Act,
1977.] |
|
| 9.
(I) If any goods, not being goods referred to in clause 8, are
imported into or exported from Pakistan evading payment of leviable
customs-duties or in violation of any prohibition or restriction on
the importation or exportation of such goods imposed by or under this
Act or any other law; or |
Such
goods shall be liable to confiscation; and any person concerned in
the offence shall also be liable to a penalty not exceeding two times
the value of the goods. |
15
& 16 |
| (ii)
If any attempt be made so to import or export any such goods; or |
|
|
| (iii)
If any such goods be found in any package produced before any officer
of customs as containing no such goods; or |
|
|
| (iv)
If any such goods be found either before or after landing or shipment
to have been concealed in any manner on board any conveyance within
the limits of any seaport, airport, railway station or other place
where conveyances are ordinarily
loaded
or unloaded; or
|
|
|
| (v)
If any such goods, the exportation of which is prohibited or restricted
as aforesaid be brought within a customs area or to a wharf, with
the intention of loading them on a conveyance for exportation in violation
of such prohibition or restriction, |
|
|
| 10.
If, upon an application to pass any goods through the custom-house,
any person not being the owner of such goods, and not having proper
and sufficient authority from the owner, subscribes or attest any
document
relating to any goods on behalf of such owner,
|
Such
person shall be liable to a penalty not exceeding 1[twenty-five
thousand] rupees. |
General |
| 2[10(A)
If any condition, limitation or restriction imposed by Federal
Government or by the Board for grant of partial or total exemption
from customs duties is violated in respect of the goods on which exemption
has been granted, |
Such
goods shall be liable to confiscation and the person to whom the exemption
was granted shall be liable to a penalty not exceeding ten times the
value of goods; and upon conviction by a Special Judge he shall further
be liable to imprisonment for a term not exceeding two year.] |
19
& 20 |
| 11.
If any goods which have been allowed temporary admission under
section 21 without payment of duty subject to the condition of subsequent
export be not exported, or any goods duty on which has not been paid
or having been paid has been refunded be sold or transferred or otherwise
disposed
of in contraction of the rules or a special order made under that
section,
|
any
person who sells, transfers or
otherwise
disposes of such goods or aids or abets the sale, transfer or disposal
of such goods, and any person in whose possession such goods are
found shall be liable to a penalty not exceeding five times the
duty chargeable on such goods; and such goods shall also be liable
to confiscation
|
21 |
| 12.
If any person who without any reasonable excuse fails to comply
with any requisition made under section 26 or to Furnish any information
as
required
by or under the rules to be furnished,
|
Such
person shall be liable to a penalty not exceeding 1[ten
thousand] rupees. |
26 |
| 13.
If any person willfully contravences any rule relatable to section
28 with respect to any spirits, |
such
person shall be liable to a penalty not exceeding 4[ten
thousand] rupees; and all such spirit shall be liable to
confiscation
|
28 |
| 14.
If any person commits an offence under section 32, |
Such
person shall be liable to a penalty not exceeding 4[twenty
five thousand] rupees or three times the value of the goods in respect
of which such offence is committed, whichever be greater; and such
goods shall also be liable to confiscation 2[;] 2[and
upon conviction by a 3[Special Judge], he shall further
be liable to imprisonment for a term not exceeding three years, or
to fine, or to both.] |
32 |
| 15.
If any goods in respect of which drawback has been paid or any
warehoused goods cleared for exportation are not duly exported or
after being exported are unloaded or relanded at any other place in
Pakistan otherwise than in accordance with the provisions of this
Act and the rules, |
Any
person who fails to export such goods or who unloads or relands the
goods or any person who aids or abets the evasion of export or such
unloading or relanding shall be liable to a penalty not exceeding
three times the value of such goods or 4[twenty five thousand]
rupees, whichever be higher; and the goods which are not so exported
or which are so unloaded or relanded together with the conveyance
from which they are unloaded or relanded shall also be
Liable
to confiscation.
|
35
& 105 |
| 16.
If any provisions of stores on which drawback has been paid or on
which duty has not been paid for reason of their being provisions
or stores meant to be exported for use on board are not loaded on
board or after being loaded are subsequently unloaded without the
permission of the appropriate officer, |
Such
provisions or stores shall be liable to confiscation. |
24
& 35 |
| 17.
If any person fraudulently claims drawback on any goods on which
drawback disallowed under section 39 or includes any such goods in
his claim for drawback, |
1[such
person shall be liable to a penalty not exceeding twenty-five thousand
rupees; and such goods shall also be liable
To
confiscation].
|
39 |
| 18.
If, in any river or port wherein a place has been fixed under section
43 by the Board, any vessel arriving passes beyond such place, before
delivery of a manifest to the pilot, officer of customs, or other
person duly authorized to receive the same, |
The
master of such vessels shall be liable to a penalty not exceeding
1[twenty-five thousand] rupees. |
43 |
| 19.
If the master of any vessel arriving, who remains outside or below
any place fixed, under section 43, willfully omits, for twenty-four
hours after anchoring, to deliver a manifest as required by this Act. |
such
master shall be liable to a
Penalty
not exceed 1[twenty five thousand rupees].
|
43 |
| 20.
If, after any vessel has entered any customs-port in which a place
has not been fixed under section 43, the master of such vessel willfully
omits, for twenty-four hours after anchoring, to deliver a manifest
as required by this Act, |
Such
master shall be liable to a penalty not exceeding 1[twenty
five thousand rupees]. |
43 |
| 21.
If, after any conveyance other than a vessel has entered any land
customs-station or customs-airport, the person-in-charge of such conveyance
willfully omits, for twenty-four hours after arrival, to deliver a
manifest as required by this Act, |
Such
person shall be liable to a penalty not exceeding 1[twenty
five thousand rupees.] |
44 |
| 22.
If any person required by this Act to receive an import manifest
from the person-in-charge of a conveyance refuses to do so, or fails
to countersign the same or to enter thereon the
particulars
referred to in section 46,
|
Such
person shall be liable to a penalty not exceeding 1[ten
thousand rupees].
`
|
43
& 46 |
| 23.
(I) If, any import or export manifest delivered any provision of this
Act is not signed by the person delivering the same or is not in the
form prescribed under this Act or does not contain the
particular
of the conveyance, goods and journey required to be stated in such
manifest by or
under
this Act, or
|
Under
the person delivering such manifest shall be liable to a penalty not
exceeding 1[twenty-five thousand] rupees. |
45
& 53 |
| (ii)
If any manifest so delivered does not contain a specification true
to the best of such person's
knowledge
of all goods imported or to be exported in such conveyance,
|
|
|
| 24.
(I) If any goods entered in the import manifest of a conveyance are
not found in that conveyance; or |
the
person-in-charge of such conveyance shall be liable to a penalty not
exceeding twice the amount of duty chargeable on the goods not found
on the conveyance |
45,
53 & 55 |
| (ii)
If the quantity found in the conveyance, 2[container or
any other package] is short, and the shortage is not accounted for
to the satisfaction of the officer-in-charge of the customhouse. |
Or,
if such goods are not dutiable or the duty thereon cannot be ascertained,
to a penalty not exceeding 1[fifteen thousand] rupees for
every missing or deficient rupees for every missing or deficient Of
the customhouse. Package or separate article, and in the case of bulk
goods to a penalty not exceeding the value of the goods, or 1[twenty-five
thousand] rupees, Whichever be higher. |
|
| 25.
If any bulk is broken on a vessel in contravention of section
47 or without a special pass granted under section 49. |
The
master of such vessel shall be liable to a penalty not exceeding
1[twenty-five thousand] rupees. |
47
& 49 |
| 26.
(I) If any bill of lading or copy required under section 48, is false
and the person-in-charge of the conveyance is unable to satisfy the
appropriate officer that he was not aware of the fact; or if any such
bill or copy has been altered with fraudulent intent; or |
The
person-in-charge of such conveyance shall be liable to penalty not
exceeding 1[twenty-five thousand] rupees. |
48 |
| (ii)
If the goods mentioned in any such bill or copy have not been bona
fide shipped or loaded as shown therein; or if any such bill of lading
or any bill of lading of which a copy is delivered has not been made
previously to the departure of the conveyance from the place where
the goods referred to in such bill of lading were shipped or loaded;
or |
|
|
| (iii)
If any part of the cargo or goods has been stayed, destroyed or thrown
over board, or if any package has been opened and any part of the
cargo or goods be not accounted for to the satisfaction of the appropriate
officer. |
|
|
| 27.
If the person-in-charge of a conveyance attempts to depart from
the customs-station without a port-clearance or written permission
of the appropriate officer, granted under section 51 or section 52,
as the case may be. |
Such
person shall be liable to a penalty not exceeding 1[twenty-five
thousand] rupees. |
51
& 52 |
| 28.
If any conveyance actually departs from a customs-station without
obtaining the port-clearance or the written permission of the appropriate
officer, as the case may be. |
The
person-in-charge of such conveyance shall be liable to a penalty not
exceeding 1[twenty five thousand] rupees. |
51
& 52 |
| 29.
If any pilot takes charge of any vessel proceeding out of Pakistan
notwithstanding that the master of the vessel does not produce a port-clearance; |
Such
pilot shall be liable to a penalty not exceeding 1[twenty
five thousand] rupees. |
51 |
| 30.
If the person-in-charge of a conveyance refuses to receive on
board any officer of customs deputed under section 60. |
such
person shall be liable to a penalty not exceeding 1[ten
thousand] rupees for each day during which such officer is
Not
received on board the conveyance and the conveyance if not entered
shall not be allowed to enter until such penalty is paid.
|
61 |
| 31.
If the master of a vessel or the person-in-charge of a conveyance
other than a vessel or an aircraft refuses to provide such officer
with suitable accommodation and adequate quantity of fresh water, |
Such
master or person shall, in each such case, be liable to a penalty
not exceeding 1[ten thousand] rupees. |
61 |
| 32.
(I) If the person-in-charge of any conveyance refuses To allow
such conveyance or any box, place or Close receptacle therein to be
searched when so Required by an officer of customs bearing a written
order to search; or |
Such
person shall be liable to a penalty not exceeding 1[twenty
five thousand) rupees. |
62 |
| (ii)
If an officer of customs places any lock, mark or
seal
upon any goods in any conveyance, and
such
lock, mark or seal is willfully opened,
altered
or broken before due delivery of such
goods;
or
|
|
|
| (iii)
If any such goods are secretly conveyed away; or |
|
|
| (iv)
If any such hatchway or entrance to the hold of a conveyance after
having been fastened down by an officer of customs is opened without
is his
Permission.
|
|
|
| 33.
If the person-in-charge of a conveyance laid up by the withdrawal
of the officer of customs shall, before application is made by him
for an officer of customs to superintend the receipt of goods, causes
or suffers to be put on board such conveyance and goods what ever
in contravention of section 64. |
Such
person shall be liable to a penalty not exceeding 1[twenty-five
thousand] rupees and the goods if protected by a pass or written order
shall be liable to be relanded for examination at the expense of the
person-in-charge and, if not protected by a pass or written order,
shall be liable to confiscation. |
64 |
| 34.
If the person-in-charge of a conveyance, in any case other than
that provided for in clause 33 of this Table, causes or suffers any
goods to be discharged,, put on board the conveyance or water-borne
contrary to the provisions of section 64 or section 65 or any rules
relating to baggage. |
Such
person shall be liable to a penalty not exceeding 1[twenty
five thousand] rupees, and all goods so discharged put on board the
conveyance or writer-borne shall be liable to confiscation. |
64,
65 & 141 |
| 35.
(I) If, when a boat-note is required by section 68, any goods
water-borne for the purpose of being landed from any vessel and warehoused
or passed for importation, or of being shipped for exportation, be
found without such note; |
the
person by whose authority the goods are being landed or shipped, and
the person-in-charge of the boat, shall each be liable to a penalty
not exceeding twice the amount of duty leviable on the goods, or,
if such goods be non-dutiable to a penalty not exceeding 1[two
thousand] rupees; and such goods shall also be liable
To
confiscation.
|
68 |
| (ii)
If any goods are found on board any boat in excess of such boat-note,
whether such goods
Are
intended to be landed, from, or to be shipped on board any vessel.
|
|
|
| 36.
If any person refuses to receive, or fails to sign, or to note
the prescribed particulars upon, any boat-note, as required by section
68, or if any master or officer of a vessel receiving the same fails
to deliver it when required so to do by any officer of customs authorized
to make such requisitions, |
Such
person, master or officer shall be liable to a penalty not exceeding
1[ten thousand] rupees. |
68 |
| 37.
(I) If any goods are, without permission, shipped or loaded on
board a conveyance proceeding out of Pakistan or are water-borne to
be so shipped or loaded or are landed except from or at a wharf or
other place duly appointed for the purpose; or |
The
person by whose authority the goods are shipped, loaded, landed, water-borne
or transshipped and the person-in-charge of the conveyance employed
in coveying them shall each be liable to a penalty not exceeding five
times the value of the goods; and such goods shall also be liable
to confiscation. |
66,
69 & 70 |
| (ii)
If any goods water-borne for the purpose of being landed or shipped
or loaded are not landed, shipped or loaded without unnecessary delay;
or |
|
|
| (iii)
If the boat containing such goods be found out of the proper track
between the vessel and the wharf or other proper place of landing
or shipping or loading
and
such deviation be not accounted for to the satisfaction of the appropriate
officer; or
|
|
|
| (iv)
If any goods are transhipped contrary to the provisions of section
70, |
|
|
| section
71 with regard to any port, any goodsare found within the limits of
such port on board any boat not duly licensed and registered, |
the
owner or the person-in-charge
of
the boat shall be liable to a penalty not exceeding 1[two
thousand] rupees; and such goods
shall
also be liable to confiscation,
Unless
they are covered by a special permit of the Collector of Customs.
|
71 |
| 39.
If any boat or vessel not exceeding one hundred tons does not
comply with the rules relatable to section 72, |
Such
boat or such vessel shall be liable to confiscation. |
72 |
| 40.
If any person-in-charge of any conveyance unloads or suffers to be
unloaded any goods not duly entered in the manifest of such conveyance, |
Such
person shall be liable to a penalty not exceeding 1[twenty-five
thousand] rupees. |
45
& 75 |
| 41.
If any goods are found concealed in any place, box or close receptacle
in any conveyance and are not duly accounted for to the satisfaction
of the officer-in-charge of the customhouse. |
Such
goods shall be liable to confiscation. |
General |
| 42.
If any goods are found on board any conveyance in excess of those
entered in the manifest, or not corresponding with the specification
therein contained, |
Such
goods shall be liable to confiscation. |
45
& 75 |
| 1[43.
If any goods, after having landed and before they have been processed
and cleared by the Customs, are by the owner or any other person,
fraudulently concealed in, or attempted to remove from the bonded
area of any Port, Airport and Dry port, or abstracted from any package
or transferred from one package to another to another, or otherwise,
for the purpose of illegal removal or concealment, with the intention
of defrauding the revenue. |
If
the goods cannot be recovered, the owner shall be liable, in addition
to full duty, to a penalty not exceeding five times the amount of
such duty, or if such goods are not dutiable or duty thereon cannot
be ascertained, to a penalty not exceeding twenty-five thousand rupees,
for every missing or deficient package or separate article, and in
the case of bulk goods to a penalty not exceeding twenty-five thousand
rupees or three times of the value
Of
the goods, whichever is higher.
And
the owner or any person
Guilty
of such removal, concealment, abstraction or transferment and every
person aiding or abetting him shall, upon conviction by a special
Judge, be liable to imprisonment for a term not exceeding five years.
|
79
& 80 |
| 44.
If, in relation to any goods in respect of which a declaration is
required on a bill of entry or a bill of export, as the case may be,
it is found that the goods have apparently been packed so as to deceive
the officer of customs. |
The
owner of the goods and every person who aids or abets such packing
shall be liable to a penalty not exceeding 2[twenty five
thousand] rupees; and such goods shall also be liable to confiscation. |
79
& 131 |
| 45.
If any goods have been declared on a bill of entry or bill of
export, as the case may be, and it is found that goods not so declared
have been concealed in, or mixed with, the goods so declared. |
The
owner of such goods and every person who aids or abets such concealment
or mixing of goods shall be liable to a penalty not exceeding 2[twenty-five
thousand] rupees; and both the goods so declared and the goods not
so declared shall be liable to confiscation. |
79
& 131 |
| 46.
If, when goods are passed by bale or by package any omission or
misdescription thereof tending to injure the revenue is discovered. |
The
person guilty of such omission or mis-description shall be liable
to a penalty not exceeding ten times the amount of duty which might
have been lost to Government by such omission or misdescription, unless
it be proved to the satisfaction of the officer-in-charge of the custom-house
that the variance was accidental. |
79
& 88 |
| 47.
If, without entry duly made, any goods are taken or passed out
of any customs-station. |
The
person so taking or passing such goods shall, in every such case,
be liable to a penalty not exceeding five times the value of goods,
and such goods shall also be liable to confiscation. |
79 |
| 48.
If any prohibited 1[restricted] or dutiable goods are
found, either before or after landing, concealed in any passenger's
baggage. |
The
passenger shall be liable to a penalty not exceeding five times the
value of the goods; and such goods shall also be liable to confiscation. |
General |
| 49.
If any goods entered to be warehoused are carried into the warehouse
unless with the authority, or under the care, of the appropriate officer,
and in such manner, by such persons, within such time, and by such
roads or ways, as such officer directs. |
any
person so carrying them shall be liable to a penalty not exceeding
1[twenty five thousand
Rupees]
and such goods shall also be liable to confiscation.
|
87 |
| 50.
If any goods entered to be warehoused are not duly warehoused in pursuance
of such entry, or are withheld, or removed from any proper place of
examination before they have been examined and certified by the appropriate
officer. |
Such
goods shall be deemed not to have been confiscation. |
88 |
| 51.
If any warehoused goods were not warehoused in accordance with
the provisions of Chapter XI. |
such
goods shall be liable to confiscation |
Chapter
XI |
| 52.
If the licensee of any private warehouse licensed under this Act
does not open the same when required so to do by any officer entitled
to have access thereto, or, upon demand made by any such officer,
refuses access to any such officer. |
Such
licensee shall be liable to a penalty not exceeding 1[twenty
five thousand rupees], and shall further be liable to have his licence
forthwith cancelled. |
91 |
| 53.
If 1[licensee] of any public warehouse or the licensee
of any private warehouse neglects to show the goods warehoused therein,
so that easy access may be had to every package and parcel thereof. |
Such
2[*****] licensee shall, for every such neglect, be liable to
a penalty not exceeding 1[one thousand rupees]. |
Chapter
XI |
| 54.
If the owner of any warehoused goods, or any person in the employ
of such owner, clandestinely opens any warehouse, or, except in the
presence of the appropriate officer, gains access to his goods. |
such
owner or person shall in every such case, be liable to a penalty not
exceeding 1[twenty-
Five
thousand rupees].
|
93 |
| 55.
(i) If any warehoused goods are opened in contravention of the provisions
of
section
92; or
|
Such
goods shall be liable to confiscation. |
92
& 94 |
| (ii)
If any alteration were made in such goods or in packing thereof, except
as provided in section 94. |
|
|
| 56.
If any warehoused goods that have been delivered as stores and provisions
for use on board a conveyance under the
authority
of this Act are relanded, sold or disposed of in Pakistan without
due
Entry
and payment of duty.
|
the
person-in-charge of the conveyance shall be liable to a penalty not
exceeding 1[twenty-five thousand rupees]; and such goods
shall also be
Liable
to confiscation.
|
106 |
| 57.
If any goods lodged in a private warehouse are found at the time of
delivery therefrom to be deficient, and such deficiency is not due
solely to to natural loss, as allowed under section 110. |
the
licensee of such warehouse shall, unless the deficiency be accounted
for to the satisfaction of
The
appropriate officer, be liable to a penalty equal five times the
duty chargeable on the goods so deficient.
|
116 |
| 58.
If the 1[licencee] of any public warehouse, or the licensee
of any private warehouse, fails, on the requisition of any officer
of customs, to produce any goods which have been deposited in such
warehouse, and which have not been duly cleared and delivered therefrom,
and is unable to account for
such
failure to the satisfaction of the appropriate officer,
|
such
2[***] licensee shall for every such failure, be liable
to pay the duties due on such goods, and also a penalty not exceeding
1[one
Thousand
rupees] in respect of every package or parcel so missing or deficient.
|
116 |
| 59.
If any goods, after being duly warehoused, are fraudulently concealed
in, or removed from the warehouse, or abstracted from any package,
or transferred from one package to another, or otherwise, for the
purpose of
illegal
removal or concealment,
|
any
person guilty of such removal,
Concealment,
abstraction or transferment and every person aiding or abetting
him shall be liable to a penalty not exceeding 1[twenty-
five thousand rupees], and 3[upon conviction by a Special
Judge, he shall further be liable to imprisonment for a term not
exceeding five years, or to fine, or to both.]
|
Chapter
XI |
| 60.
If any goods lodged in a private warehouse are found to exceed
the registered quantity. |
Such
excess, unless accounted for to the satisfaction of the officer-in-charge
of the customhouse, shall be charged with five times the duty leviable
thereon. |
Chapter
XI |
| 61.
If any goods be removed from the warehouse in which they were
originally deposited, except in the presence, or with the sanction,
appropriate officer or under the proper authority for their delivery, |
Any
person so removing them shall be liable to a penalty not exceeding
of the 3[one hundred thousand rupees]; and such goods shall
also be liable to confiscation. |
Chapter
XI |
| 62.
If any person illegally takes any goods out of any warehouse without
payment of duty, or aids, assists or is otherwise concerned therein. |
Such
person shall be liable to a penalty not exceeding 1[twenty-five
thousand] rupees, 2[and upon conviction by a Special Judge,
he shall be further liable to imprisonment for a term not exceeding
five years or to fine or to both.] |
Chapter
XI |
| 63.
If any person contravenes any rule relating to transhipment or tranships
goods not allowed to be transhipped, |
such
person shall be liable to a penalty not exceeding 1[twenty
five thousand rupees]; and any goods in respect of which such
Offence
has been committed shall also be liable to confiscation.
|
121 |
| 64.
If any person contravenes any rule or condition relatable to section
128 or section 129, |
such
person shall be liable to a penalty not exceeding 1[twenty
five thousand] rupees; and any goods in respect of which
Such
offence has been committed shall also be liable to confiscation.
|
128
& 129 |
| 65.
If any goods be taken on board any conveyance at any customs-station
in contravention of section 130, |
The
person-in-charge of such conveyance shall be liable to a penalty not
exceeding 1[twenty-five thousand] rupees. |
130 |
| 66.
If any goods not specified in a duly-passed bill of export or
not permitted to be exported are taken on board any conveyance, contrary
to the provisions of section 131, |
The
person-in-charge of such conveyance shall be liable to a penalty not
exceeding 1[one thousand] rupees for every package of such
goods. |
131 |
| 67.
If any goods specified in the manifest of any conveyance or in
any bill of export are not duly put on board before the departure
of such conveyance, or are relanded and notice of such short loading
or relanding be not given as required by section 134, |
The
owner of such goods shall be liable to a penalty not exceeding 1[two
thousand] rupees; and such goods shall also be liable to confiscation. |
134 |
| 68.
If any goods duly put on board any conveyance be landed, except under
sections 135, 136 or 137, at any place other than that for which they
have been cleared, |
The
person-in-charge of such conveyance shall, unless the landing be accounted
for to the satisfaction of the appropriate officer, be liable to a
penalty not exceeding three times the value of the goods so landed. |
135,
136 & 137 |
| 69.
If any goods on account of which drawback has been paid be not
found on board any conveyance referred to in section 136, |
The
person-in-charge of such conveyance shall, unless the fact is accounted
for to the satisfaction of the appropriate officer, be liable to a
penalty not exceeding the value of such goods. |
136 |
| 70.
If the owner of any baggage fails to make a correct declaration of
its contents or refuses to answer any questions put to him by the
appropriate officer with respect to his baggage or any of its contents
including articles carried with him or fails to produce the baggage
or any such article for examination, |
Such
owner shall be liable to a penalty not exceeding three times the value
of the goods in respect of which no declaration or incorrect declaration
has been made or in respect of which he refuses or fails to answer
any question, or which he fails to produce for examination; and such
goods shall also be liable to confiscation. |
139 |
| 71.
If any consignor in relation to coastal goods fails to make an
entry thereof in the prescribed bill as required under section 147,
or while presenting such bill fails to make and subscribe
to
a declaration as to the truth of the contents of such bill,
|
such
consignor shall be liable to a
Penalty
not exceeding 1[twenty-five thousand] rupees.
|
147 |
| 72.
If in the case of any coasting vessel the provisions of sections
148, 149, 150, 151, 152 and 153 are not complied with, |
The
master of the vessel shall in each case be liable to a penalty not
exceeding 1[fifteen thousand] rupees. |
148
to 153 |
| 73.
(I) If the master of any coasting vessel fails correctly to keep,
or to cause to be kept the cargo book, or to produce the same on demand;
or |
The
master shall be liable to a penalty not exceeding 1[ten
thousand] rupees. |
151 |
| (ii)
If at any time there be found on board any such vessel any goods not
entered in such book as laden, or any goods noted as
delivered;
or
|
|
|
| (iii)
If any goods entered as laden, and not noted as delivered, be not
on board, |
|
|
| 74.
If any person contravenes the provisions of section 155 or aids in
or abets such contravention, |
such
person shall, except where any fine has been expressly provided for
theviolation of the prohibition or restriction in the law that imposes
it, be liable to
A penalty
not exceeding 1[ten thousand] rupees; and the goods in
respect of which such contravention is committed shall also be liable
to confiscation.
|
155 |
| 75.
If any rule which prevents or regulates the taking of any coastal
goods out of Pakistan is contravened, |
the
master of the vessel carrying such goods shall be liable to a penalty
not exceeding 1[twenty-five thousand] rupees, and where
such contravention results
In
the loss of any customs-duty he shall further be liable to a penalty
not exceeding three times such duty; and the goods in respect of
which such contravention is committed shall also be liable to confiscation.
|
155 |
| 76.
(I) If, contrary to the provisions of this Act or any other law
for the time being in force, any goods are laden on board any vessel
in any customs- port or carried coast-wise; or |
The
master of such vessel shall be liable to a penalty not exceeding
1[ten thousand] rupees; and such goods shall also be liable
to confiscation. |
Chapter
XVI |
| (ii)
If any goods which have been brought coast-wise
are
so unladen in any such port; or
|
|
|
| (iii)
If any goods are found on board any coasting vessel without being
entered in the manifest or cargo book, as the case may be, of such
vessel, |
|
|
| 77.
1[(I) If any person counterfeits, falsifies or fraudulently
alters or destroys any declaration, statement or document in the transaction
of any business relating to the customs or any seal, signature, initials
or other mark made or impressed
by
any officer of customs in the
transaction
of any business relating
to
customs; or]
|
such
person shall, on conviction of any such offence before a 2[Special
Judge] be liable to imprisonment for a term not exceeding three years,
or to fine,
Or
to both.
|
General |
| (ii)
being required under this Act to produce any document, refuses or
neglects to produce such document; or |
|
|
| (iii)
being required under this Act to answer any question put to him by
an officer of customs, does not correctly answer such questions, |
|
|
| 78.
If any person on board any conveyance in any customs-station or who
has landed from any such conveyance, upon being asked by an officer
of customs whether he has dutiable or prohibited goods about his person
or in his possession declares that he has not, and if any such goods
are, after such denial, found about his person or in his possession, |
Such
person shall be liable to a penalty not exceeding three times the
value of such goods; and such goods shall also be liable to confiscation. |
General |
| 79.
(I) If any officer of customs requires any person to be searched
for dutiable or prohibited goods, or any documents connected with
such goods, or to be detained, without having reasonable
grounds
to believe that he has such goods or documents about his person;
or
|
such
officer shall, on conviction
Before
a 2[Special Judge] be liable to a fine not exceeding
1[twenty-five thousand] rupees.
|
158 |
| (ii)
arrest any person without having reasonable grounds to believe that
he has been guilty of an offence relating to customs, |
|
|
| 80.
If, save for good and sufficient cause, any conveyance having
been summoned under section 164 to stop fails to do so, |
the
person-in-charge of such conveyance shall be liable to a penalty not
exceeding 1[twenty-five thousand] rupees; and such
conveyance
shall also be liable to
Confiscation.
|
164 |
| 81.
If any officer of customs, or other person duly employed for the
prevention of smuggling, is guilty of a willful breach of the provisions
of this Act, |
Such
officer or person shall, on conviction before a 2[Special
Judge,] be liable to imprisonment for a term not exceeding three years,
or to fine, or to both. |
General |
| 82.
If any officer of customs, or other person duly employed for the
prevention of smuggling, practices, or attempts to practice, any fraud
for the purpose of injuring the customs revenue, or abets or connives
at any such fraud, or any attempt to practice any such fraud, |
such
officer or person shall, on
Conviction
before a 2[Special Judge,] be liable to imprisonment
for a term not exceeding three years, or to fine, or to both.
|
General |
| 83.
If any police-officer, whose duty it is, under section 170, to send
a written notice or cause goods to be conveyed to a custom-house,
neglects to do so, |
Such
officer shall, on conviction before a 2[Special Judge,]
be liable to a penalty not exceeding 1[two thousand] rupees. |
170 |
| 84.
If, in relation to any goods imported or intended to be exported
by land, an order permitting clearance under section 83 or section
131 is not produced, |
The
person concerned shall be liable to a penalty not exceeding 1[twenty-five
thousand] rupees, and such goods shall also be liable to confiscation. |
83
& 131 |
| 85.
If any person knowingly —
(a)
obstructs, hinders, molests or assaults any person duly engaged
in the discharge of any duty or the exercise of any power imposed
or conferred on him by
or
under any of the provisions of this Act or any person acting in
his aid; or
|
Such
person shall, on conviction before a 2[Special Judge] be
liable to a fine of 1[twenty-five housand] rupees, and
to imprisonment for a term not exceeding two years. |
General |
| (b)
does anything which impedes or is
calculated
to impede, the carrying
out
of any search for any thing liable
to
confiscation under this Act or the
detention,
seizure or removal of
any
such thing; or
|
|
|
| (c)
rescues, damages or destroys anything so liable to confiscation or
does anything calculated to prevent the procuring or giving of evidence
as to whether or not
anything
is so liable to confiscation; or
|
|
|
| (d)
prevents the detention of any person by a person duly engaged or acting
as aforesaid, or rescues any person so detained; or |
|
|
| (e)
attempts to do any of the aforementioned acts or things, or who aids
or abets, or attempts
to
aid or abet, the doing of any of them,
|
|
|
| 86.
If any person, having knowledge of the commission of any offence
under this Act or of an attempt or likely attempt to commit any such
offence, fails to give information in writing to the officer-in-charge
of the nearest custom-house or customs-station, or if there be no
custom-house or customs-station at a reasonably convenient distance
to the officer-in-charge of the nearest police-station, |
such
person shall, on conviction
Before
a 1[Special Judge,] be liable to imprisonment for a term
which may extend to one year, or to a fine not exceeding 2[twenty-five
thousand] rupees, or to both.
|
192 |
| 87.
(I) If any officer of customs, except in the discharge in good faith
of his duty as such officer, discloses any particulars learnt by him
in his official capacity in respect of any goods; or |
Such
officer shall, on conviction before a 1[Special Judge,]
be liable to a fine not exceeding 2[twenty-five thousand]
rupees. |
199 |
| (ii)
If any officer of customs, except as permitted by
this
Act, parts with the possession of any samples
delivered
to him in his official capacity,
|
|
|
| 88.
If any person not holding a licence granted under section 207
acts as an agent for the transaction of business
as
therein mentioned,
|
Such
person shall be liable to a penalty not exceeding 1[ten
thousand] rupees. |
207 |
| 89.
If any person without lawful excuse, the proof of which shall
be on such person, acquires possession of, or is in any way concerned
in carrying, removing, depositing, harboring, keeping or concealing,
or in any manner dealing with smuggled goods or any goods respect
to which there may be reasonable suspicion that they are smuggled
goods: |
1[such
goods shall be liable to confiscation and any person concerned in
the offence shall be liable to a penalty not exceeding ten times the
value of the goods; and, where the value of such goods exceeding 2[one
hundred thousand rupees] he shall further be liable, upon conviction
by a Special Judge, to imprisonment for a term not exceeding six years
and to a fine not exceeding ten times the value of such goods and
if the Special Judge in his discretion so orders also to whipping.] |
General |
| Provided
that if the smuggled
goods
be gold bullion or silver bullion the onus of proving the plea,
that such bullion was obtained by processing or other means employed
in Pakistan and
not
by smuggling shall be upon the person taking that plea,
|
|
|
| 90.
If any person, without lawful excuse the proof of which shall
be on such person, acquires possession of, or is in any way concealing
in carrying, removing, depositing, harbouring, keeping or concerning
or in any manner dealing with any goods, not being goods referred
to in clause 89, which have been unlawfully
removed
from a warehouse, or which are chargeable with a duty which has
not been paid, or with respect to the importation or
exportation
of which there is a reasonable suspicion that any prohibition or
restriction for the time being in force under or by
virtue
of this Act has been
contravened,
or if any person is in relation to any such goods in any way, without
lawful excuse, the proof of which shall be on such person, concerned
in any fraudulent evasion or attempt at evasion of any duty chargeable
thereon,
or of any such prohibition or restriction as aforesaid or of any
provision
Of
this Act applicable to those goods.
|
Such
goods shall be liable to confiscation, and any person concerned shall
also be liable to a penalty not exceeding ten times the value of the
goods. |
General |
| 91.
If any person, without lawful excuse, the proof of which shall
be on such person, brings into Pakistan, or is in any way concerned
with the bringing into Pakistan of, or who has in his possession any
bill-heading, or other paper appearing to be a heading or blank, capable
of being filled up and used as an invoice, purporting to be made out
by or on behalf of a person or firm other than the one from whose
possession the bill-heading or other paper has been recovered, or
who has brought it into Pakistan, or on whose behalf it has been brought
into Pakistan, |
1[
such goods shall be liable to
confiscation
and any person concerned in the offence shall be liable to a
penalty
not exceeding twenty-five
thousand
rupees; and, upon conviction by a Special Judge, he shall further
be liable to imprisonment for a term not exceeding one year or to
a fine
Not
exceeding twenty-five thousand rupees, or to both.]
|
General |
| 92.
Any person who bears himself in disguise or being armed with an
offensive weapon, intimidates any person duly engaged in the discharge
of any duty or the exercise of any power imposed or conferred on him
by or under any of the provisions of this Act on any person acting
in his aid or uses such weapon against any such person — |
such
person shall be liable, on conviction before, a 2[Special
Judge,] to imprisonment for a term not exceeding three years and,
if the 2[Special Judge]
in
his discretion so orders, to
Whipping.
|
General |
| (a)
while he is concerned in the
movement,
carriage or concealment of any goods with the intent of violating
any prohibition or restriction on the importation or exportation
thereof imposed by this or any other Act or with the intent of passing
such goods without
paying
the duty chargeable thereon or without giving security for its payment;
or
|
|
|
| (b)
while in possession of any goods liable to confiscation under this
Act, |
|
|
| 93.
If any person, by any means, makes any signal or any message from
any part of Pakistan or from any ship or aircraft for the information
of a person in any ship or aircraft, or across the frontier, being
a signal or message connected with the smuggling or intended smuggling
of goods into or out of Pakistan, whether or not the person for whom
the signal or message intended is in a position to receive it or is
actually engaged at the time in smuggling
Goods.
|
such
person shall, on conviction before a 1[Special Judge,]
be liable to imprisonment for a term not exceeding three years, or
to fine not exceeding 2[twenty-five thousand] rupees, or
to both; and any equipment or apparatus
Used
for sending the signal or message shall also be liable to confiscation.
|
General |
| Explanation:-
If in any proceeding under this
clause,
any question arises as to whether any signal or message was such
a signal or message
As
aforesaid, the burden of proof shall lie upon the defendant.
|
|
|
| 94.
If within the limits of Pakistan, deposits, places or carries,
or causes to be deposited, placed or carried in, through or into any
building within one mile of the frontier between Pakistan and any
foreign country, or in, through or into any premises connected with
any such building, any dutiable
goods
on which duty has not been paid, or any goods imported in contravention
of any of the provisions of this Act or any
other
law,
|
any
person such person shall, on conviction before a 1[Special
Judge,] be liable to imprisonment for a term not exceeding three years,
or to a fine not exceeding
2[twenty-five
thousand] rupees, or to both.
|
General |
| 95.
If within one mile of the frontier between Pakistan and any foreign
country, any building is generally used for storage of imported goods
and
any such goods are seized from such
building
and confiscated according to law,
|
such
building shall be liable to
Confiscation.
|
General |
| 96.
If any person being an importer or exporter of goods other than
for bonafide private or personal purposes, fails to maintain
accounts in such from as may be notified by the Board,
or
for the period specified in section 211,
|
Such
person shall be liable to a penalty not exceeding 1[fifty
thousand] rupees. |
211 |
| 97.
If any person contravenes any of the provisions of a notification
under section 212 or of the rules regulating business connected with
gold or silver or precious stones or ornaments made of gold or silver
or precious stones within fifteen miles of the frontier of Pakistan, |
Such
person shall, on conviction before a 2[Special Judge,]
be liable to imprison-ment for a term not exceeding three years, and
to a fine not exceeding 1[fifty thousand] rupees. |
212 |
| 98.
If any person obstructs an officer acting in the exercise of the powers
conferred by sub-section (2) of section 189, |
such
person shall, on conviction
before
a 2[Special Judge,] be liable to imprisonment for a term
not
exceeding
two years, or to fine,
Or
to both.
|
189 |
| 3[99.
If defaulter fails to pay outstanding arrears as defined in clause
(w) of section (2) of the Customs Act, 1969. |
Such
person, upon conviction by a Special Judge, shall be liable to imprisonment
for a term not exceeding five years or to a fine not exceeding three
times the amount due from him, or both. |
