ISLAMABAD: Federal Board of Revenue (FBR) has allowed Model Customs Collectorate Appraisement West to issue bonded carrier license for a period of two years.
The authority has been granted by the FBR by issuing SRO 564(I)/2017 for amending Customs Rules, 2001.
However, the authority to issuance the license is subject to approval from a committee comprising Collector of Customs, Model Customs Collectorate of Appraisement West, Model Customs Collectorate of Preventive Karachi and Director, Intelligence and Investigation, Customs (Enforcement), Karachi, after completion of formalities under the Customs Rules, 2001.
The FBR said that license may be revoked at any time by the licensing authority.
Further, the rules have been amended that the renewal of license to bonded carriers shall be dealt with in accordance with Chapter VIII of these rules, and the duration of renewal shall be for a period of two years.
The FBR also amend rules and introduced Rule 329-A to take action in case of violation of bonded carrier license. It said that the licensing authority may revoke or suspend a license or permission of any bonded carrier for one or more than one of the following reasons, namely:
- The license has made or cause to be made in any application for any license or permission under this chapter, or report filed with the customs, any statement which was, at the time and in light of the circumstances under which it was made, false or misleading with respect to any material fact, or has omitted to state in any such application or report;
- The license has been convicted at any time for larceny, theft, robbery, extortion, forgery, counterfeiting, fraud, concealment, embezzlement, fraudulent conversion, or misappropriation of funds;
- The licensee is involved in any manner, including but not limited to, abetting, facilitating, substitution/replacement, removal, pilferage, tampering with transport units/seals etc. of enroute transshipment cargo.
- The licensee has knowingly employed, or continues to employ, any individual who has been convicted of any referred to under clause b and c.
- The licensee, in the course of its customs business, with intent to defraud, has in any manner, willfully and knowingly deceived, misled or threatened any client or prospective client;
- Violation by the licensee of any provision of the Customs Act 1969 or the rules, regulations, notifications, instructions or orders issued there under;
- Aiding or abetting any individual, firm or company, as the case may be, for violation of any provision of the Act or the rules or regulations made thereunder;
- Negligence or inefficiency of the licensee in discharge of its obligations;
- Unsatisfactory conduct of the licensee while transacting customs business or in relation to any person who has entrusted it with any customs business;
- Failure of the licensee to comply with any condition of the bond executed by him under this chapter;
- Concealing, removing or destroying, by the licensee, of its financial and customs business records or refusing to allow an officer of customs to inspect them and take extract there from;
- Attempt by the licensee to influence the conduct of any employee in the custom house, custom station, port, airport or en-route transshipment of cargo by the use of force, intimidation, false accusation, duress, bribery or by offering any special inducement or gift;
- Failure of the licensee to exercise due diligence and due care to apprehend and forestall an untrue declaration in respect of description, content, classification, origin, quality or value of the goods by its client and en route transshipment cargo;
- Withholding by the licensee, of any information, document or other evidence, from an officer of customs which is likely to prevent any fraud or evasion of customs duties and other taxes or dues an the circumvention or contravention of any restrictions imposed by any law for the time being in force;
- The licensee’s previous performance has not been satisfactory or has not been true to the customs or towards his clients; or
- The licensee’s previous record of customs business due to his being concerned in any customs offence is not free from reasonable doubt.
2) In case of revocation of a license under sub-rule (1), the licensing Authority may, after issuing show cause notice to the licensee, forfeit the whole or part of the security deposited by the licensee under rule 328(6) for the settlement of any duty, taxes or any other charges due from him.
(3) The licensing Authority shall not pass any order under sub-rules (l) and (2) to revoke the license or permission unless the licensee is informed in writing regarding the allegations and opportunity of hearing is afforded. While passing an order for revocation of license, the licensing Authority may also direct forfeiture of the security deposited by the licensee under rule 328(6):
Provided that where it is expedient in the public interest, an immediate action is considered necessary against the licensee, for, including but not limited to, abetting, having knowledge of, tampering with transport units and seals affixed thereto, facilitations, substitution, replacement, removal, pilferage etc., during en-route transshipment of cargo, the Licensing Authority may suspend the license forthwith, after recording reasons in writing, pending final action under the Act.