Delegation of Anti-Smuggling powers of LEAs
SRO 903(I)/2023 is a Customs SRO dated 7 July 2023, listed by FBR as "Delegation of Anti-Smuggling powers of LEAs".
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 7th July, 2023.
S.R.O.903(I)/2023.- In exercise of the powers conferred by sub-section (1) of section 6 of the Customs Act, 1969 (IV of 1969) and in supersession of its Notification No. S.R.O 42(I)/2014 dated 20.01.2014, the Federal Board of Revenue is pleased to entrust functions of officers of Customs under sections 157, 158, 159, 160, 161, 162, 163, 164, 165, 166, 167, sub-sections (1), (3) and (4) of section 168 and sections 169 and 171 of the said Act to all officers of the Pakistan Coast Guards (PCG) not below the rank of Junior Commissioned Officer within their respective jurisdiction, subject to the following conditions, namely:-
(i) The functions shall be limited within fifty kilometers of coast line;
(ii) the functions shall exclude the city municipal limits, Customs areas, Customs stations, ports, Borders Customs stations, International Airports and Bonded Warehouses, etc;
(iii) the personnel of PCG shall not check any bonafide passenger's baggage and goods cleared from any customs area;
(iv) they shall exercise due care and ensure that while performing these functions, the personnel of the PCG do not obstruct the flow of legitimate goods of trade, imports and exports, and the general public;
(v) the personnel of PCG shall provide assistance to officers of Customs in the discharge of their functions in terms of Section 7 of the Customs Act, 1969;
(vi) the goods seized on suspicion of being smuggled or intended to be smuggled, shall be deposited only in a State Warehouse duly approved by the Collector of Customs; and
(vii) the Officer Commanding (OC) of each formation, Battalion, Wing of PCG shall furnish the monthly details of seizures on the following format to the Collector of Customs (Enforcement) within their respective jurisdiction by the 5th day of each month:-
| Sr. No. | Reference No. and Date | Description of seized goods/ vehicles | Quantity | Value | SWH where deposited |
|---|
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(viii) after the seizure, the goods shall be dealt with under the relevant provisions of the Customs Act, 1969.
TABLE
| Officers | Provisions of the Customs Act, 1969 | |
|---|---|---|
| (1) | (2) | |
| 1. | Officers not below the rank of non-Commissioned Officer within their respective jurisdictions. | 158, 160(1) and (2); 168(1) and (3); 172(1) and 174 |
| 2. | Officers not below the rank of Junior Commissioned Officer within their respective jurisdiction. | 161(3), (4), (5), (6) and (7); 165(1) and 166 |
| 3. | Commissioned Officers within their respective jurisdictions. | 159(2); 160(6); and 163(1) and (4). |
| 4. | Commandant within his jurisdiction. | 157(2) |
The concerned Chief Collector of Customs will convene a coordination meeting in the second week of every month, with the head of the respective LEA for review and consultations.
This Notification shall remain in force till the 30th June, 2024, and, thereafter, the same shall be re-issued or extended subject to satisfactory performance of PCG and the fulfilment of conditions at S.No. (iii) to (viii) of this notification.
[C.No. 1(16)AS/99]
( Ali Waheed Khan )
Secretary (Enforcement & Coord.)
Which later SROs refer to this one?
SROs whose FBR title names SRO 903(I)/2023, usually to amend or rescind it.
- SRO 1436(I)/202627 August 2026Supersession of Notification No. S.R.O 903(I)/2023 dated 07.07.2023
- SRO 1271(I)/20253 July 2025Amendment in Notification No. S.R.O 903(I)/2023 dated 07.07.2023
Related Customs SROs on jurisdiction and administration
- SRO 1088(I)/202319 August 2023dated 19/08/2023 regarding re-opening of Directorate General of Reforms and Automation-Customs
- SRO 1066(I)/202310 August 2023Creation of new Customs Collectorates
- SRO 902(I)/20237 July 2023Delegation of Anti-Smuggling powers of LEAs
- SRO 901(I)/20237 July 2023Delegation of Anti-Smuggling powers of LEAs
- SRO 743(I)/202312 June 2023Jurisdiction of Collectorates
- SRO 639(I)/202330 May 2023Method of appointment of Supervisor (BS-16)