Section 21: Power to deliver certain goods with-out payment of duty and to repay duty on certain goods

21. Power to deliver certain goods with-out payment of duty and to repay duty on certain goods.- Subject to such conditions, limitations or restrictions as it thinks fit to impose, the Board may, in such general cases as may be prescribed by rules or in particular cases by special order, authorize- (a) the delivery without payment of the customs-duties chargeable thereon of goods which are imported only temporarily with a view to subsequent exportation; 17[(ab) 86[Omitted] 18[(b) Omitted. 19[(c) the repayment in whole or in part of the 129[duties as levied under section 18 or 18A and] paid on the importation of any goods which have been used in the production, manufacture, processing, repair or refitting in Pakistan of goods meant for exportation, 98,134[omitted]or for supply to industrial units, projects, institutions, agencies and organizations, entitled to import the same at concessionary rates 20[:] 21[Provided that no repayment may be granted in a case in which the amount involved is less than one hundred rupees 22[; and] 23[(d) without prejudice to the provisions of clause (c), the Federal Government may, by notification in the Official Gazette, direct that drawback or repayment shall not be allowed in respect of any goods of specified description or may be allowed subject to such restrictions and conditions as may be specified in the notification.] 24[(21A. Power to defer collection of customs-duty.- 25[(1)] Subject to such conditions, limitations or restrictions as it thinks fit to impose, the Board may, in such general cases as may be prescribed by rules or in particular cases by special order, defer the collection of customs-duties either in whole or in part. 26[ (2) Where deferment of customs-duties is allowed by the Board under sub- section (1), a surcharge not exceeding 26a,87[KIBOR plus three] per cent per annum shall also be payable on the deferred amount from such date and in the manner as the Board may by rules prescribe.]

Effective date: 1969-03-03

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