[1969: Act IV]

73. Discharge of cargo by vessels may commence on receipt of due permission. When an order for entry inward of any vessel which has arrived in any customs-port or a special pass permitting such vessel to break bulk has been given, discharge of the cargo of such vessel may be proceeded with.

74. Discharge of goods by conveyances other than vessels. When or arrival of a conveyance other than a vessel at a land customs-station or customs-airport the person-in-charge of such conveyance has delivered the import manifest under section 44 and the documents required under section 48, he shall forthwith take the conveyance or cause it to be taken to the examination station at the land customs-station or customs-airport and remove or cause to be removed all goods carried in such conveyance to the custom-house in the presence of the appropriate officer or some person duly authorized by him in that behalf.

75. Imported goods not to be unloaded unless entered in the import manifest. (1) No imported goods required to be shown in the import manifest shall, except with the permission of the appropriate officer, be unloaded from any conveyance at any customs-station unless they are specified in the import manifest or amended or supplementary import manifest for being unloaded at that customs-station.

(2) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member or a crew or mail bags.

76. Procedure in respect of goods not unloaded by vessels within time allowed.

(1) (a) If any goods imported by a vessel (except such as have been shown in the import manifest as not to be unloaded) are not unloaded within such period as is specified in the bill of lading or if no period is so specified, within such number of working days, not exceeding fifteen, after entry of the vessel as the Board may from time to time by notification in the official Gazette appoint, or

(b) if the cargo of any vessel, excepting a small quantity of goods, has been discharged before the expiration of the period so specified or appointed, the master of such vessel or, on his application, the appropriate officer may then carry such goods to the customs-house, there to remain for entry.

(2) The appropriate officer shall thereupon take charge of, and grant receipts for, such goods; and if notice in writing has been given by the master of such vessel that goods are to be remain subject to a lien for freight, primage, general average, or other charges of a stated amount, the appropriate officer shall hold such goods until he receives notice in writing that the said charges have been paid.

77. Power to land small parcels and hold unclaimed parcels. (1) At any time after the arrival of any vessel, the appropriate officer may, with the consent of the master of such vessel, cause any small package or parcel of goods to be carried to the custom-house there to remain for entry in charge of the officers of customs, during the remainder of the working days allowed under this Act, for the landing of such package or parcel.

(2) If any package or parcel so carried to the custom-house remains unclaimed on the expiration of the number of working days so allowed for its unloading, or at the time of clearance outwards of the vessel from which it was unloaded, the master of such vessel may give such notice as is provided in section 76, and the officer-in-charge of the custom-house shall thereupon hold such package or parcel as provided in that section.

78. Power to permit immediate discharge. (1) Notwithstanding anything contained in section 74, 76 and 77, the appropriate officer in any customs-station to which the Board, by notification in the official Gazette, declares this section to apply, may permit the master of any vessel immediately on receipt of an order under section 47 or a special pass under section 49, or the person-in-charge of a conveyance other than a vessel on receipt of the import manifest, to discharge the goods imported by such conveyance, or any portion thereof, into the custody of his agent, if he be willing to receive the same, for the purpose of unloading the same forthwith —

(a) at the custom-house, or at any specified landing place or wharf, or

(b) at any landing-place or wharf belonging to the port commissioners, port trust, railways or other public body or company; or

(c) for giving it in the custody of such person as may be approved by the Collector of Customs.

(2) Any agent so receiving such cargo or portion shall be bound to discharge all claims for damage or short delivery which may be established in respect of the same by the owner thereof, and shall be entitled to recover from such owner his charges for service rendered, but not for commission or the like, where any agent for the unloading of such cargo or portion has been previously appointed by the owner and such appointment is unrevoked.

(3) The appropriate officer shall take charge of all goods discharged under clause (a) of sub-section (1) and otherwise proceed in relation thereto as provided in sections 76 and 82.

(4) A public body or company or person at whose landing place or wharf or place of storage any goods are discharged under clause (b) or clause (c) of sub-section (1) shall not permit the same to be removed or otherwise dealt with except in accordance with the order in writing of the appropriate officer.

79. Entry for home-consumption or warehousing. (1) The owner of any imported goods shall make entry of such goods for home-consumption or warehousing or for any other approved purpose by delivering to the appropriate officer a bill of entry thereof in such form and manner and containing such particular as the Board may direct:

Provided that, if the owner makes and subscribes a declaration before the appropriate officer to the effect that he is unable, for want of full information, to make a complete entry of any goods, then the said officer shall permit him, previous to the entry thereof, to examine the goods in the presence of an officer of customs or to deposit such goods in a public warehouse appointed under section 12 without warehousing the same, pending the production of such information.

¹[(2) A bill of entry under sub-section (1) may be presented at any time before or after the delivery of the manifest; and

Provided that the ²[appropriate officer] may, in any special circumstances, permit a bill of entry] to the prescribed before the delivery of the manifest.

(3) If ²[an officer not below the rank of Additional Collector of Customs] is satisfied that the rate of customs-duty is not adversely affected and that there was no intention to defraud, he may in exceptional circumstances and for reasons to be recorded in writing permit substitution of a bill of entry for home-consumption for a bill of entry for warehousing or vice versa.

(4) ³[An officer of Customs not below the rank of Assistant Collector or Deputy Collector of Customs may in case of goods requiring immediate release allow release thereof prior to permission of a bill of entry or ⁴***] and subject to such conditions and restrictions as may be prescribed by the Board].

80. Assessment of duty. (1) On the delivery of such bill, the goods or such part thereof as may be necessary may, without under delay, be examined or tested, and thereafter the goods shall be assessed to duty, if any, and the owner of such goods may then proceed to clear the same for home-consumption or warehouse them, subject to the provisions hereinafter contained.

(2) Notwithstanding anything contained in sub-section (1) imported goods prior to examination or testing thereof may be permitted by the appropriate officer to be assessed to duty on the basis of the statements made in the bill relating thereto and the information furnished under the rules and the documents produced under section 26, but if it is found subsequently on examination or testing of the goods or otherwise that any statement in such bill or document or any information so furnished is not correct in respect of any matter relating to the assessment, the goods shall, without prejudice to any other action which may be taken under this Act, be reassessed to duty.

81. Provisional Assessment of duty. (1) Where it is not possible immediately to assess the customs-duty that may be payable on any imported goods entered for home-consumption or for warehousing or for clearance from a warehouse for home-consumption or on any goods entered for exportation, for reason that the goods require chemical or other test ⁵[or a further enquiry] for purposes of assessment, or that all the documents or complete documents or full information pertaining to those goods have not been furnished, an officer not below the rank of Assistant Collector of Customs may order that the duty payable on such goods be assessed provisionally:

1. Substituted by the Finance Act, 1994

2. Substituted by the Finance Ordinance, 1982 (XII of 1982) w.e.f. 14th June, 1982.

3. Added by the Finance Act, 1990.

4. Omitted by the Finance Act, 1994.

5. Inserted by the Finance Ordinance, 1969 (XVI of 1969) S.4, w.e.f. 1st July, 1969.

Provided that the importer (save in the case of goods entered for warehousing) or the exporter pays such additional amount as security or furnishes such guarantee of a scheduled bank for the payment thereof as the said officer deems sufficient to meet the excess of the final assessment of duty over the provisional assessment.

¹[(2) Where any goods are allowed to be cleared or delivered on the basis of such provisional assessment, the amount of duty actually payable on those goods shall be finally assessed within one year of the date of provisional assessment:

Provided that the Collector of Customs may, under circumstances of exceptional nature, extend the period for final assessment by not more than ninety days, after recording such circumstances.

(3) On completion of such assessment, the appropriate officer shall order that the amount already paid or guaranteed be adjusted against the amount payable on the basis of final assessment, and the difference between the two amounts shall be paid forthwith to or by the importer or exporter, as the case may be.

(4) If the final assessment is not completed within the period specified in sub-section (2), the provisional assessment shall become final.]

²[82. Procedure in case of goods not cleared or warehoused or transhipped within one month after unloading. If any goods are not entered and cleared for home-consumption or warehoused or transhipped within one month of the date of unloading thereof at a customs-station or within such extended period as the appropriate officer may allow, such goods may, after due notice given to the owner, if his address could be ascertained, or ³[after due notice to the carrier, shipping agent custodian of the goods, as the case may be,] if his address could not be ascertained, be sold under the orders of the appropriate officer notwithstanding the fact that adjudication of the case under section 179, or an appeal under section 193, or a revision under section 196, or a proceeding in any court of law in Pakistan, is pending:

Provided that —

(a) animals and perishable and hazardous goods may, with the permission of the appropriate officer, be sold at any time;

(b) arms, ammunition or military stores may be sold or otherwise disposed of at such time and place and in such manner as the Board may, with the approval of the Federal Government direct;

(c) in cases where goods are sold pending adjudication, appeal, revision or decision of the court, the proceeds of sale shall be kept in deposit and, if on such adjudication (or, as the case may be, in such appeal or revision or the decision of the court) the thing so old is found not to have been liable to confiscation, the entire sale proceeds, after necessary deduction of duties, taxes or dues as provided in section 201, shall be handed over to the owner.

1. Substituted by the Finance Act, 1991.

2. Substituted by the Finance Ordinance, 1979 (XXX of 1979) S.6 w.e.f. 28th June, 1979.

3. Substituted by the Finance Act, 1992.

Provided further that nothing in this section shall authorise removal for home-consumption of any dutiable goods without payment of customs-duties thereon.] 

¹[82A. (1) Where any goods are not loaded on the conveyance for export or removed from the port area within one month of the date of their entry into a customs port or customs station or within such extended period as the appropriate officer may allow, such goods may, after due notice to the owner, if his address could be ascertained, or after due notice to the shipping agent or custodian of the goods, as the case may be if his address cold not be ascertained, be sold or removed from the port to a customs warehouse, under the orders of appropriate officer.

(2) Where any goods could not be loaded on the conveyance or removed from the port area within one month of the date of entry, the officer of customs not below the rank of an Assistant Collector or Deputy Collector of Customs may, on an application made to him by the owner, the shipping agent or, as the case may be, the custodian of goods, shall extend the period of stay of the goods in the port area.

Provided that —

(a) animals, perishable and hazardous goods may, with the permission of the appropriate officer, be sold or removed from the port, at any time;

(b) arms and ammunition may be sold or otherwise disposed of at such time and place and in such manner as the Board may, with the approval of the Federal Government direct.

(3) in case where goods are sold pending any adjudication proceedings, including appeal or revision, before any officer, court or tribunal, the proceeds of sale shall be kept in deposit and, if on such adjudication or, as the case may be, decision in appeal or revision the goods so sold are found not to have been liable to confiscation, the entire sale proceeds, after necessary deduction of duties, taxes or dues as provided in the section 201, shall be handed over to the owner.]

1. Inserted by the Finance Act, 1995.