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Functions of appropriate Officers mentioned in Various Sections of the Customs Act, 1969

SRO 52(I)/2024Jurisdiction and administration

SRO 52(I)/2024 is a Customs SRO dated 18 January 2024, listed by FBR as "Functions of appropriate Officers mentioned in Various Sections of the Customs Act, 1969".

FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.

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Government of Pakistan
(Revenue Division)
Federal Board of Revenue

NOTIFICATION
(CUSTOMS)

Islamabad, the 18th January, 2024.

S.R.O. 52 (I)/2024.- In exercise of the powers conferred by clause (b) of section 2 of the Customs Act, 1969 (IV of 1969), and in supersession of its Notification No.S.R.O 371(I)/2002, dated the 15th day of June, 2002, the Federal Board of Revenue is pleased to assign to the officers of customs mentioned in column (3) of the said Table below the functions of the appropriate officers, referred to in various sections of the Customs Act, 1969 (IV of 1969) and specified in column (2) of the said Table, namely:-

TABLE

Sr.No. Provision of the Customs Act, 1969 Appropriate Officers of Customs
(1) (2) (3)
1. section 24 Superintendent/Superintendent Preventive Service / Principal Appraiser.
2. section 25(4), (11), and (12) Deputy/Assistant Collector/ Principal Appraiser/ Appraising Officer / Valuation Officer.
3. section 25C Deputy/Assistant Collector/ Superintendent / Principal Appraiser.
4. section 26 (1)(c), Inspector / Preventive Officer / Appraising Officer.
5. section 26 (2) and (4) Deputy/Assistant Collector/Superintendent/ Superintendent Preventive Service/Principal Appraiser
6. section 26A Deputy/Assistant Collector/Appraising Officer/Inspector.
7. section 26B Deputy/Assistant Collector/Inspector/ Preventive Officer/ Appraising Officer.
8. section 27(3) Deputy / Assistant Collector.
9. section 32(4) read with section 32(2) and section 32(3) Officer of Customs competent to adjudicate the case under section 179 of the Customs Act, 1969.
10. section 44 Inspector / Preventive Officer.
11. section 45 Deputy/Assistant Collector.
12. section 47 Inspector / Preventive Officer/Appraising Officer.
13. section 48 Deputy/ Assistant Collector/Superintendent / Superintendent Preventive Service/ Principal Appraiser / Inspector / Preventive Officer / Appraising Officer.
14. section 49 Superintendent / Superintendent Preventive Service/Principal Appraiser.
15. section 50 Inspector/Preventive Officer.

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Sr.No. Provision of the Customs Act, 1969 Appropriate Officers of Customs
16. section 51 Inspector / Preventive Officer / Appraising Officer.
17. section 52 Inspector / Preventive Officer / Appraising Officer.
18. section 53 Inspector / Preventive Officer / Appraising Officer.
19. sections 54 Inspector / Preventive Officer / Appraising Officer.
20. sections 55 Inspector / Preventive Officer / Appraising Officer.
21. section 56 Inspector / Preventive Officer / Appraising Officer.
22. section 57 Deputy/ Assistant Collector.
23. section 58 Inspector/Preventive Officer/ Appraising Officer.
24. section 60 Deputy/ Assistant Collector / Superintendent/ Superintendent Preventive Service/Principal Appraiser/ Inspector /Preventive Officer/ Appraising Officer.
25. section 62(2) Deputy / Assistant Collector/Superintendent/ Superintendent Preventive Service/Principal Appraiser/ Inspector /Preventive Officer/ Appraising Officer.
26. section 64 Superintendent/ Superintendent Preventive Service/Principal Appraiser.
27. section 65 Superintendent/ Principal Appraiser.
28. section 66 Superintendent/ Principal Appraiser.
29. section 68 (3) Superintendent/ Superintendent Preventive Service/Principal Appraiser/ Inspector/ Preventive Officer/ Appraising Officer.
30. section 74 Inspector/Preventive Officer.
31. section 75 Inspector/Preventive Officer.
32. section 76(1)(b) and (2) Inspector / Preventive Officer / Appraising Officer.
33. section 77 Superintendent / Superintendent Preventive Service/ Principal Appraiser.
34. section 78 (i) sub-section (1), (ii) sub-section (3); and (iii) sub-section (4), (i) Superintendent/ Superintendent Preventive Service/Principal Appraiser. (ii) Inspector/Preventive Officer/ Appraising Officer. (iii) Superintendent/ Superintendent Preventive Service/Principal Appraiser.
35. section 81(5) Deputy / Assistant Collector.
36. section 82(a) Deputy/ Assistant Collector.
37. section 83 Deputy/ Assistant Collector/ Superintendent / Superintendent Preventive Service/Principal Appraiser
38. section 88 (i) sub-section (1); and (ii) sub-section (4), (i) Inspector/ Preventive Officer/ Appraising Officer. (ii) Inspector/ Preventive Officer/ Appraising Officer.
39. section 91 Deputy/Assistant Collector/ Superintendent/ Superintendent Preventive Service/Principal Appraiser / Inspector /Preventive Officer/ Appraising Officer.
40. section 92 Inspector/ Appraising Officer/ Preventive Officer.

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Sr.No. Provision of the Customs Act, 1969 Appropriate Officers of Customs
41. section 93 Superintendent / Superintendent Preventive Service/Principal Appraiser/Appraising Officer/ Preventive Officer/ Inspector.
42. section 94(1) and (2) Deputy/Assistant Collector/ Superintendent/ Superintendent Preventive Service/Principal Appraiser.
43. section 96(3) Deputy/Assistant Collector.
44. section 101 (i) sub-section (1) (ii) sub-section (3) (iii) sub-section (4) (i) Deputy/ Assistant Collector. (ii) Superintendent/ Superintendent Preventive Service/Principal Appraiser. (iii) Inspector /Preventive Officer/ Appraising Officer.
45. section 111 Deputy/Assistant Collector.
46. section 112 Deputy/Assistant Collector.
47. section 113 Inspector / Preventive Officer/ Appraising Officer
48. section 114 Superintendent / Superintendent Preventive Service/Principal Appraiser/Inspector / Appraising Officer/ Preventive Officer.
49. section 115 Deputy / Assistant Collector.
50. section 116 Collector of Customs.
51. section 117 Inspector / Preventive Officer/ Appraising Officer.
52. section 119 Inspector /Preventive Officer/ Appraising Officer.
53. section 121 Deputy/Assistant Collector/ Superintendent/ Superintendent Preventive Service/Principal Appraiser.
54. section 124 Superintendent / Superintendent Preventive Service/Principal Appraiser.
55. section 129 Deputy/ Assistant Collector/Superintendent/ Superintendent Preventive Service/Principal Appraiser / Inspector /Preventive Officer/ Appraising Officer.
56. section 130. Superintendent / Superintendent Preventive Service/Principal Appraiser/Inspector/ Preventive Officer/ Appraising Officer.
57. section 131(1)(d) Superintendent/ Superintendent Preventive Service/Principal Appraiser /Inspector/ Preventive Officer/ Appraising Officer.
58. section 132 Superintendent/ Superintendent Preventive Service/Principal Appraiser.
59. section 133 Deputy/ Assistant Collector.
60. section134 Deputy/ Assistant Collector.
61. section 135 Superintendent/ Superintendent Preventive Service/Principal Appraiser.
62. section 137 Superintendent / Superintendent Preventive Service/ Principal Appraiser.
63. section 139 Inspector/Preventive Officer/ Appraising Officer.
64. section 143 Superintendent/ Superintendent Preventive Service/ Inspector / Preventive Officer/ Appraising Officer.
65. section 145 Superintendent/ Superintendent Preventive Service/Principal Appraiser /Inspector/Preventive Officer/ Appraising Officer.
66. section 147 Inspector/Preventive Officer/ Appraising Officer.
67. section 148 Superintendent/ Superintendent Preventive Service/Principal

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Sr.No. Provision of the Customs Act, 1969 Appropriate Officers of Customs
Appraiser.
68. section 149 Superintendent/ Superintendent Preventive Service/Principal Appraiser.
69. section 151 Inspector/ Preventive Officer / Appraising Officer.
70. section 153 Superintendent/ Superintendent Preventive Service/Principal Appraiser.
71. section 155H Deputy/ Assistant Collector.
72. section 155L Deputy/ Assistant Collector/Superintendent/ Superintendent Preventive Service/Principal Appraiser.
73. section 155M Deputy/ Assistant Collector/Superintendent/ Superintendent Preventive Service/Principal Appraiser.
74. S.No.5 in the Table under section 156 (1) Superintendent/ Superintendent Preventive Service/Principal Appraiser.
75. S.No.16 in the Table under section 156 (1) Superintendent/ Superintendent Preventive Service/Principal Appraiser.
76. S.No.26 in the Table under section 156 (1) Deputy / Assistant Collector Inspector/ Preventive Officer/ Appraising Officer.
77. S.No.27 in the Table under section 156 (1) Inspector / Preventive Officer/ Appraising Officer.
78. S.No.28 in the Table under section 156 (1) Inspector / Preventive Officer / Appraising Officer.
79. S.No.37 in the Table under section 156 (1) Inspector/ Preventive Officer/ Appraising Officer.
80. S.No.49 in the Table under section 156 (1) Superintendent/ Superintendent Preventive Service/Principal Appraiser.
81. S.No.50 in the Table under section 156 (1) Inspector/Preventive Officer/ Appraising Officer.
82. S.No.54 in the Table under section 156 (1) Inspector / Preventive Officer/ Appraising Officer.
83. S.No.57 in the Table under section 156 (1) Deputy/Assistant Collector.
84. S.No.58 in the Table under section 156 (1) Inspector/ Preventive Office/ Appraising Officer.
85. S.No.61 in the Table under section 156 (1) Superintendent/ Superintendent Preventive Service/Principal Appraiser/ Inspector/ Preventive Officer/ Appraising Officer.
86. S.No.68 in the Table under section 156 (1) Superintendent/ Superintendent Preventive Service/Principal Appraiser.
87. S.No.69 in the Table under section 156 (1) Superintendent/ Superintendent Preventive Service/Principal Appraiser.
88. S.No.70 in the Table under section 156 (1) Superintendent/ Superintendent Preventive Service/Principal Appraiser/ Inspector/ Preventive Officer/ Appraising Officer.
89. section 157 Officer of Customs competent to adjudicate the case under section179 of the Customs Act, 1969.
90. section 158 Superintendent / Superintendent Preventive Service/ Inspector/Preventive Officer/ Appraising Officer.
91. section 160 Superintendent / Superintendent Preventive Service/

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Sr.No. Provision of the Customs Act, 1969 Appropriate Officers of Customs
Inspector/Preventive Officer/ Appraising Officer.
92. section 161(1) Inspector/ Preventive Officer/ Appraising Officer.
93. section 164 Inspector/Preventive Officer/ Appraising Officer.
94. section 165 Inspector/Preventive Officer/ Appraising Officer.
95. section 168 Inspector/Preventive Officer/ Appraising Officer.
96. section 169 Inspector/Preventive Officer/ Appraising Officer.
97. section 174 Inspector/ Preventive Officer/ Appraising Officer.
98. section 180 Officer of Customs competent to adjudicate the case under section 179 of the Customs Act, 1969.
99. section 183(1) and (2). Officer of Customs competent to adjudicate the case under section 179 of the Customs Act, 1969.
100. section 186 Inspector/Preventive Officer/ Appraising Officer.
101. section 195B Deputy / Assistant Collector.
102. section 197 Inspector/ Preventive Officer/ Appraising Officer.
103. section 198 Superintendent/ Superintendent Preventive Service/Principal Appraiser/ Inspector/ Preventive Officer/ Appraising Officer.
104. section 199 Inspector/ Preventive Officer/ Appraising Officer.
105. section 202 Deputy/ Assistant Collector.
106. section 208 Deputy/ Assistant Collector/ Inspector/ Preventive Officer/ Appraising Officer.
107. section 210 Superintendent/ Superintendent Preventive Service/Principal Appraiser.
108. section 211A Deputy/ Assistant Collector.
109. section 223 Officer of Customs competent to adjudicate the case under 179 of the Customs Act, 1969 / Collector Appeals.
110. section 224 read with (i) section 22 proviso (delay in re-importation of goods produced or manufactured in Pakistan); Up to one year; Collector of Customs.
(ii) section 33(delay in claiming refund of customs duties); Up to one year; Collector of Customs.
(iii) section 96(3) (delay in discharge of demand for rent for dues); Deputy/ Assistant Collector.
(iv) section107 (2) (delay in submission of application for clearance of warehoused goods); Deputy/ Assistant Collector/ Superintendent / Superintendent Preventive Service/Principal Appraiser.
(v) section 112(2) (delay in payment of Deputy/ Assistant Collector.

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Sr.No. Provision of the Customs Act, 1969 Appropriate Officers of Customs
duty etc.);
(vi) section 193 (delay in filing of appeal); and Collector Appeals.
(vii) section 199(2) (delay in taking delivery of samples). Superintendent/ Superintendent Preventive Service/Principal Appraiser.

Note: The officers of Customs with any other designation of similar rank, shall perform the functions of authorized officers assigned above, if specifically authorized by the Board vide notification in the official gazette

[C. No.2(2)/L&P/2023]

(Fazle Samad)
Secretary (Law & Procedure)

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