Section 156: Punishment for offences

156. Punishment for offences.- (1) Whoever commits any offence described in column 1 of the Table below shall, in addition to and not in derogation of any punishment to which he may be liable under any other law, be liable to the punishment mentioned against that offence in column 2 thereof:- TABLE S.No. Offences Penalties Section of this Act to which offence has reference. (1) (2) (3) 180(i). If any person contravenes such person shall be liable General any provision of this Act to a penalty not exceeding or any rule made 1[69.[fifty] thousand] thereunder, or abets any rupees. such contravention or fails to comply with any provision of this Act or any such rule with which it was his duty to comply where no express penalty has been provided elsewhere for such contravention or failure, 81, 89 (ii) [Omitted] 89(iii) If any person fails to Such person shall be liable attach or electronically to a penalty not exceeding General upload mandatory Rs.50,000/- documents required under section 79 or 131 of the Customs Act, 1969-, 2.(i) If any goods imported by such person shall be liable 9 & 10 sea or air be unloaded or to a penalty not exceeding attempted to be unloaded 2[ten thousand] rupees; and at any place other than a such goods shall be liable customs-port or customs- to confiscation. airport declared under section 9 for unloading of such goods; or (ii) If any goods be imported by land or inland water through any route other than a route declared under clause (c) of section 9 for the import of such goods; or (iii) If any goods be attempted 9 & 10 to be exported by sea or air from any place other than a customs-port or customs airport appointed for the loading of such goods; or (iv) If any goods be attempted to be exported by land or inland water through any route other than a route declared under clause (c) of section 9 for the export of such goods; or (v) If any imported goods be brought into any bay, gulf, creek or river for the purpose of being landed at a place other than a customs-port; or (vi) If any goods be brought near the land frontier or the coast of Pakistan or near any bay, gulf, creek or river for the purpose of being exported from a place other than a customs-station or where any place has been approved under clause (b) of section 10 for the loading of such goods from any place other than the place so approved, 3.(i) If any person exports or such person shall be liable General lands goods, or aids in the to a penalty not exceeding export of landing of 1[twenty-five thousand] goods, or knowingly rupees. keeps or conceals or knowingly permits or procures to be kept or concealed, any goods exported or landed or intended to be exported or landed contrary to the provisions of this Act; or (ii) If any person be found to 9 & 10 have been on board any conveyance liable to confiscation on account of the commission of the offence under clause 4 of this Table, while such conveyance is within any place which is not a customs-station for the export and landing of goods, 4. If any conveyance which the duty in respect of goods 9 & 10 has been within the limits so lost or deficient shall be of any customs-station in payable by the person-in- Pakistan with goods on charge of the conveyance; board, be afterwards and such conveyance shall found anywhere in also be liable to Pakistan with the whole or confiscation. any portion of such goods missing unless the person- in-charge of the conveyance be able to account for the loss of, or deficiency in the goods, 5.(i) If any goods are unloaded the person-in-charge of 9 & 10 from any conveyance every such conveyance inward bound, without the used for irregular import or authority of the export of goods, shall be appropriate officer into liable to a penalty not any other conveyance at exceeding 1[twenty-five any place other than a thousand] rupees; and the place declared under goods and the conveyance section 9 for the unloading shall also be liable to of goods; or if any goods confiscation. are loaded into any conveyance outward bound from any other conveyance, without such authority, from or at any place other than a place declared under section 9 for the loading of goods; or (ii) If any goods on which drawback has been granted are put, without such authority, on board any conveyance for the purpose of being relanded, 6. If any vessel arriving at, the master of such vessel 14 or departing from, any shall be liable to a penalty customs-port fails, when not exceeding 2[ten so required under section thousand] rupees. 14 to bring to at any such station as has been appointed by the Collector of Customs for the boarding or landing of an officer of customs, 7(i) If any vessel arriving at the master of such vessel 14 any customs-port, after shall be liable to a penalty having come to its proper not exceeding 2[ten place of mooring or thousand] rupees; and the unloading, removes from vessel, if not entered, shall such place, except with not be allowed to enter the authority of the until the penalty is paid. Conservator, obtained in accordance with the provisions of the Ports Act,1908 (XV of 1908) or other lawful authority, to some other place of mooring or unloading; or (ii) If any vessel not brought into port by a pilot be not anchored or moored in accordance with any direction of the Collector of Customs under section 14, 83[7A. If any agency or person Such agency or person or 14A] including port authorities port authority shall be managing or owning a liable to a penalty not customs port, customs exceeding five hundred airport or a land customs thousand Rupees. station or a container freight station, fails to entertain a delay and detention certificate issued by the officer of Customs, where any goods such goods shall be liable 3,88[8.(i) 90[including General] essential to confiscation and any commodities as notified person concerned in the by the Board] be offence shall be liable to- smuggled into or out of Pakistan,- (a) if the value of the a penalty not exceeding the goods is from PKR value of the goods; and 500,001 to 3,000,000 upon conviction by a (both inclusive); Special Judge he shall further be liable to imprisonment for a term not exceeding two years; (b) if the value of the a penalty not exceeding goods is from PKR two times 92[but not less 3,000,001 to 5,000,000 than] the value of the (both inclusive); goods; and upon conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding three years: Provided that the sentence of the imprisonment shall not be less than two years. (c) if the value of the a penalty not exceeding goods is from PKR three times 92[but not less 5,000,001 to 7,500,000 than] the value of the (both inclusive); goods; and upon conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding five years: Provided that the sentence of the imprisonment shall not be less than two and half years. (d) if the value of the a penalty not exceeding goods is from PKR four times 92[but not less 7,500,001 to 10,000,000 than] the value of the (both inclusive); goods; and upon conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding ten years: Provided that the sentence of the imprisonment shall not be less than three years. (e) if the value of the a penalty not exceeding goods exceeds PKR five times 92[but not less 10,000,000; than] the value of the goods; and upon conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding fourteen years: Provided that the sentence of the imprisonment shall not be less than five years and the whole or any part of his moveable and immoveable assets and property shall also be liable to forfeiture in accordance with section 187 of the Customs Act, 1969: Provided further that, in the case of such goods as may be notified by the Federal Government in the official Gazette, the sentence of imprisonment shall not be less than five years and the whole or any part of his property shall also be liable to forfeiture. 9[(ii) If the smuggled goods are such goods shall be liable narcotics drugs, to confiscation and any psychotropic substances person concerned in the or controlled substances,- offence shall be liable to – (a) if the quantity of the imprisonment which may narcotic drug, extend to two years, or psychotropic with fine, or with both; substance of controlled substance is imprisonment which may one hundred grams or extend to seven years and less; shall also be liable to fine; (b) if the quantity of the death or imprisonment for narcotic drug, life, or imprisonment for a psychotropic term which may extend to substance or fourteen years and shall controlled substance also be liable to fine which exceeds one hundred may be upto one million grams but does not rupees; exceed one kilogram; (c) if the quantity of the Provided that, if the narcotic drug, quantity exceeds ten psychotropic kilograms the punishment substance or shall not be less than controlled substance imprisonment for life. exceeds the limit specified in clause (b); 87,88[(iii If the smuggled or such currency or goods General] ) prohibited goods comprise shall be liable to currency, gold, silver, confiscation and any platinum or precious person concerned in the stones in any form- offence shall be liable to- (a) if the value of the a penalty not exceeding the currency or goods is upto value of the goods; and US $ 10,000 or equivalent upon conviction by a in value (currency of other Special Judge he shall denomination) etc; further be liable to imprisonment for a term not exceeding two years; (b) if the value of the a penalty not exceeding currency or goods is from two times the value of the US $ 10,001 to US $ goods; and upon conviction 20,000 (both inclusive) or by a Special Judge he shall equivalent in value further be liable to (currency of other imprisonment for a term denomination) etc; not exceeding three years: Provided that the sentence of the imprisonment shall not be less than two years. (c) if the value of the a penalty not exceeding currency or goods is from three times the value of the US $ 20,001 to US $ goods; and upon conviction 50,000 (both inclusive) or by a Special Judge he shall equivalent in value further be liable to (currency of other imprisonment for a term denomination) etc; not exceeding five years: Provided that the sentence of the imprisonment shall not be less than two and half years. (d) if the value of the a penalty not exceeding currency or goods is from four times the value of the US $ 50,001 to US $ goods; and upon conviction 100,000 (both inclusive) by a Special Judge he shall or equivalent in value further be liable to (currency of other imprisonment for a term denomination) etc; not exceeding ten years: Provided that the sentence of the imprisonment shall not be less than three years. (e) if the value of the a penalty not exceeding currency or goods exceeds five times the value of the US $ 100,000 or goods; and upon conviction equivalent in value by a Special Judge he shall (currency of other further be liable to denomination) etc; imprisonment for a term not exceeding fourteen years: Provided that the sentence of the imprisonment shall not be less than five years and the whole or any part of his moveable and immoveable assets and property shall also be liable to forfeiture in accordance with section 187 of the Customs Act, 1969. 88(iv) [Omitted] 93[(v) If the smuggled goods are such goods shall be liable identified and categorized to confiscation and any as nuclear material: person concerned in the offence shall be liable to- Provided that if any offence specified within this section concerns breach of national security, the same shall be dealt with under the National Command Authority Act, 2010, (V of 2010), if- (a) the quantity and form imprisonment which may of nuclear material is extend to seven years, or that as defined in the with fine which may be up Regulations on to one million rupees, or Physical Protection of with both. Nuclear Material and Nuclear Installations – (PAK/925) or any amendment therein as determined by PNRA, in case of- (i) unirradiated Plutonium including all plutonium except that with isotopic composition exceeding eighty percent of Plotunium-238, is less than fifteen grams, or; (ii) unirradiated Uranium enriched to twenty percent or more of U- 235, is less than fifteen grams, or; (iii)unirradiated uranium enriched to ten percent U-235 but less than twenty percent of U- 235, is less than 1kg, or; (iv) unirradiated uranium enriched above natural, but less than ten percent U-235 is less than ten kgs, or; (v) unirradiated U-233, is less than fifteen grams. (b) the quantity and form imprisonment which may of nuclear material is extend to ten years and that as defined in the shall also be liable to fine Regulations on which may be up to five Physical Protection of million rupees. Nuclear Material and Nuclear Installations – (PAK/925) or any amendment therein, and determined by PNRA, in case of; (i) unirradiated Plutonium including all plutonium except that with isotopic composition exceeding eighty percent of Plotunium-238, is fifteen grams but does not exceed 500 grams, or; (ii) unirradiated Uranium enriched to twenty percent or more of U- 235, is fifteen grams or more but does not exceed one kilogram, or; (iii) unirradiated uranium enriched to ten percent U-235 but less than twenty percent of U- 235, is 1kg or more but does not exceed ten kgs, or; (iv) unirradiated uranium enriched above natural, but less than ten percent U-235, is more than ten kgs, or; (v) unirradiated U-233, is fifteen grams or more but does not exceed five hundred grams; (c) the quantity and form imprisonment for life, or of nuclear material is imprisonment for a term that as defined in the which may extend to Regulations on fourteen years and shall Physical Protection of also be liable to fine which Nuclear Material and may extend to ten million Nuclear Installations – rupees. (PAK/925) or any amendment therein as determined by PNRA, in case of- (i) unirradiated plutonium including all plutonium except that with isotopic composition exceeding eighty percent of plotunium-238, is more than five hundred grams but does not exceed two Kgs, or; (ii) unirradiated Uranium enriched to twenty percent or more of U- 235, is more than one Kg but does not exceed five kilograms, or; (iii) unirradiated uranium enriched to ten percent U-235 but less than twenty percent of U- 235, is more than ten kgs, or; (iv) unirradiated U-233, is more than five hundred grams but does not exceed two Kgs; (d) the quantity and form imprisonment for life, or of nuclear material is imprisonment for a term that as defined in the which shall not be less than Regulations on fourteen years and shall Physical Protection of also be liable to fine which Nuclear Material and may be up to five million Nuclear Installations – rupees (PAK/925) or any amendment therein as determined by PNRA, in case of- (i) unirradiated plutonium including all plutonium except that with isotopic composition exceeding 80% of Plotunium- 238, is more than two Kgs, or; (ii) unirradiated Uranium enriched to twenty percent or more of U- 235, is more than five kilograms, or; (iii) unirradiated U-233, is more than two Kgs; and (vi) If the smuggled goods are such goods shall be liable identified and categorized to confiscation and any as radioactive material person concerned in the and radioactive sources: offence shall be liable to; Provided that if any offence specified within this section concerns breach of national security, the same shall be dealt with under the National Command Authority Act, 2010, if- (a) the activity (A) to imprisonment which may dangerous value (D) extend to two years, or ratio of radioactive with fine, or with both materials or radioactive sources, as defined in the Regulations on Security of Radioactive Sources- (PAK/926) or any amendment therein as determined by the PNRA, does not exceed one (1) in numeric number; (b) the activity (A) to imprisonment which may dangerous value (D) extend to seven years, or ratio of radioactive with fine, or with both materials or radioactive sources, as defined in the Regulations on Security of Radioactive Sources- (PAK/926) or any amendment therein as determined by the PNRA, is more than one but does not exceed ten in numeric number; (c) the activity (A) to imprisonment which may dangerous value (D) extend to fourteen years ratio of radioactive and shall be liable to fine materials or upto five million; radioactive sources, as defined in the Regulations on Security of Radioactive Sources- (PAK/926) or any amendment therein as determined by the PNRA, is more than ten (10) but does not exceed thousand in numeric number; and (d) the activity (A) to imprisonment for life, or dangerous value (D) imprisonment for a term ratio of radioactive which shall not be less than materials or fourteen years and shall radioactive sources, as also be liable to fine which defined in the may be up to five million Regulations on rupees;] Security of Radioactive Sources- (PAK/926) or any amendment therein as determined by the PNRA, exceeds the limit specified under clause (c). 9. (i) If any goods, not being Such goods shall be liable 15 & 16 goods referred to in to confiscation; and any clause 8, are imported into person concerned in the or exported from Pakistan offence shall also be liable evading payment of to a penalty not exceeding leviable customs-duties or two times 92,93[omitted] the in violation of any value of the goods. prohibition or restriction on the importation or exportation of such goods imposed by or under this Act or any other law; or (ii) If any attempt be made so to import or export any such goods; or (iii) If any such goods be found in any package produced before any officer of customs as containing no such goods; or (iv) If any such goods be found either before or after landing or shipment to have been concealed in any manner on board any conveyance within the limits of any seaport, airport, railway station or other place where conveyances are ordinarily loaded or unloaded; or (v) If any such goods, the exportation of which is prohibited or restricted as aforesaid be brought within a customs area or to a wharf, with the intention of loading them on a conveyance for exportation in violation of such prohibition or restriction, 10. If, upon an application to such person shall be liable General pass any goods through to a penalty not exceeding the custom-house, any 1[twenty-five thousand] person not being the rupees. owner of such goods, and not having proper and sufficient authority from the owner, subscribes or attests any document relating to any goods on behalf of such owner, 10[10 If any condition, such goods shall be liable 19 & 20 (A) limitation or restriction to confiscation and the imposed by Federal person to whom the Government or by the exemption was granted Board for grant of partial shall be liable to a penalty or total exemption from not exceeding ten times the customs duties is violated value of goods; and upon in respect of the goods on conviction by a Special which exemption has been Judge he shall further be granted, liable to imprisonment for a term not exceeding two years]. 11. If any goods which have any person who sells, been allowed temporary transfers or otherwise 21 admission under section disposes of such goods or 21 without payment of aids or abets the sale, duty subject to the transfer or disposal of such condition of subsequent goods, and any person in export be not exported, or whose possession such any goods duty on which goods are found shall be has not been paid or liable to a penalty not having been paid has been exceeding five times the refunded be sold or duty chargeable on such transferred or otherwise goods; and such goods disposed of in shall also be liable to contravention of the rules confiscation. or a special order made under that section, 11[12 If a person contravenes such person shall be liable 26(1) and the provisions of section to a penalty not exceeding 26(4) 26 and does not furnish one million rupees and on any information as conviction by a Special required by the rules, Judge shall be liable to imprisonment for a term not exceeding one year or with both. 12[12A If any person contravenes such person shall be liable 26A 84[and the provisions of section to a penalty not exceeding 26A 84[and 155M] does one million rupees and on 155M] not furnish any conviction by a Special information as required by Judge shall be liable to the rules, imprisonment for a term not exceeding one year or with both. If any person contravenes such person shall be liable 26B] 12B the provisions of section to a penalty not exceeding 26B and does not furnish one million rupees and on any record, documents or conviction by a Special information as required by Judge shall be liable to the rules, imprisonment for a term not exceeding one year or with both. 13. If any person willfully such person shall be liable 28 contravenes any rule to a penalty not exceeding relatable to section 28 2[ten thousand rupees;] and with respect to any spirits, all such spirit shall be liable to confiscation. 85[14 If any person commits an such person shall be liable 32 offence under to a penalty not exceeding one hundred thousand (i) sub-section (1) or sub- rupees or three times the section (2) of section value of the goods in 32; respect of which such offence is committed, whichever be greater; and such goods shall also be liable to confiscation; and upon conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding three years, or to fine, or to both; (ii) sub-section (3) or sub- such person shall be liable 32] section (3A) of to a penalty not exceeding section 32, fifty thousand rupees or two times the value of the goods in respect of which such offence is committed, whichever be greater. 14[14A. such person shall be liable 32A.] If any person commits an offence to a penalty not exceeding Under section 32A. three times the value of the goods in respect of which such offence is committed and such goods shall also be liable to confiscation and upon conviction by a Special Judge he shall further be liable to imprisonment for a term which may extend to ten years but shall not be less than five years or to fine, or to both. 85[14B If any person commits an Such person shall be liable 32C] offence under section to penalty not exceeding 32C, two hundred thousand rupees or three times the value of goods in respect of which such offence is committed whichever is greater; and such goods shall also be liable to confiscation; and upon conviction by a special judge he shall further be liable to imprisonment for a term not exceeding five years and to a fine which may extend upto one million rupees. 15. If any goods in respect of any person who fails to 35 & 105 which drawback has been export such goods or who paid or any warehoused unloads or relands the goods cleared for goods or any person who exportation are not duly aids or abets the evasion of exported or after being export of such unloading or exported are unloaded or relanding shall be liable to relanded at any other a penalty not exceeding place in Pakistan three times the value of otherwise than in such goods or 1[twenty five accordance with the thousand rupees,] provisions of this Act and whichever be higher; and the rules. the goods which are not so exported or which are so unloaded or relanded together with the conveyance from which they are unloaded or relanded shall also be liable to confiscation. 16. If any provisions or stores such provisions or stores on which drawback has shall be liable to 24 & 35 been paid or on which confiscation. duty has not been paid for reason of their being provisions or stores meant, to be exported for use on board are not loaded on board or after being loaded are subsequently unloaded without the permission of the appropriate officer. If any person fraudulently 16[such person shall be claims drawback on any liable to penalty not 17. goods on which drawback exceeding twenty-five 39 is disallowed under thousand rupees, and such section 39 or includes any goods shall also be liable to such goods in his claim confiscation]. for drawback, 18. If, in any river or port the master of such vessels 43 wherein a place has been 17[and master of the pilot] fixed under section 43 by shall be liable to a penalty the Board, any vessel not exceeding 1[twenty- arriving passes beyond five thousand rupees]. such place, before delivery of a manifest to the pilot, officer of customs, or other person duly authorized to receive the same, 19. If the master of any vessel such master shall be liable 43 arriving, which remains to penalty not exceeding outside or below any place 1[twenty five thousand fixed, under section 43, rupees]. wilfully omits, for twenty- four hours after anchoring, to deliver a manifest as required by this Act, 20. If, after any vessel has such master shall be liable 43 entered any customs-port to a penalty not exceeding in which a place has not 1[twenty five thousand been fixed under section rupees]. 43, the master of such vessel willfully omits, for twenty-four hours after anchoring, to deliver a manifest as required by this Act, 21. If, after any conveyance such person shall be liable 44 other than a vessel has to a penalty not exceeding entered any land customs- 1[twenty five thousand station or customs-airport, rupees]. the person-in-charge of such conveyance willfully omits, for twenty-four hours after arrival, to deliver a manifest as required by this Act, 22. If any person required by such person shall be liable 43 & 46 this Act to receive an to a penalty not exceeding import manifest from the 2[ten thousand]rupees. person-in-charge of a conveyance refuses to do so, or fails to countersign the same or to enter thereon the particulars referred to in section 46, 23. (i) If, any import or export the person delivering such 45 & 53 manifest delivered under manifest shall be liable to a any provision of this Act penalty not exceeding is not signed by the person 1[twenty-five thousand delivering the same or is rupees]. not in the form prescribed under this Act or does not contain the particulars of the conveyance, goods and journey required to be stated in such manifest by or under this Act, or (ii) If any manifest so delivered does not contain a specification true to the best of such person’s knowledge of all goods imported or to be exported in such conveyance, 24(i) If any goods entered in the the person-in-charge of 45,53 & 55 import manifest of a such conveyance shall be conveyance are not found liable to a penalty not in that conveyance; or exceeding twice the (ii) amount of duty chargeable If the quantity found in on the goods not found on the conveyance the conveyance or, if such 18[,container or any other goods are not dutiable or package] is short, and the the duty thereon cannot be shortage is not accounted ascertained, to a penalty for to the satisfaction of not exceeding 19[fifteen the officer-in-charge of thousand rupees] for every the custom-house, missing or deficient package or separate article, and in the case of bulk goods to a penalty not exceeding the value of the goods, or 1[twenty-five thousand rupees], whichever be higher. 25. If any bulk is broken on a the master of such vessel 47 & 49 vessel in contravention of shall be liable to a penalty section 47 or without a not exceeding 1[twenty- special pass granted under five thousand] rupees. section 49, 26. (i) If any bill of lading or the person-in-charge of 48 copy required under such conveyance shall be section 48, is false and the liable to penalty not person-in-charge of the exceeding 1[twenty-five conveyance is unable to thousand rupees]. satisfy the appropriate officer that he was not aware of the fact; or if any such bill or copy has been altered with fraudulent intent; or (ii) If the goods mentioned in any such bill or copy have not been bona fide shipped or loaded as shown therein; or if any such bill of landing or any bill of lading of which a copy is delivered has not been made previously to the departure of the conveyance from the place where the goods referred to in such bill of lading were shipped or loaded; or, (iii) If any part of the cargo or goods has been stayed, destroyed or thrown over board, or if any package has been opened and any part of the cargo or goods be not accounted for to the satisfaction of the appropriate officer, 27. If the person-in-charge of such person shall be liable 51 & 52 a conveyance attempts to to a penalty not exceeding depart from the customs- 1[twenty-five thousand station without a port- rupees]. clearance or written permission of the appropriate officer, granted under section 51 or section 52, as the case may be, 28. If any conveyance the person-in-charge of actually departs from a such conveyance shall be customs-station without liable to a penalty not obtaining the port- exceeding 1[twenty- five clearance or the written thousand rupees]. permission of the appropriate officer, as the case may be, 29. If any pilot takes charge such pilot shall be liable to of any vessel proceeding a penalty not exceeding out of Pakistan 1[twenty- five thousand notwithstanding that the rupees]. master of the vessel does not produce a port- clearance, 30. If the person-in-charge of such person shall be liable 61 a conveyance refuses to to a penalty not exceeding receive on board any 2[ten thousand rupees] for officer of customs deputed each day during which under section 60, such officer is not received on board the conveyance, and the conveyance if not entered shall not be allowed to enter until such penalty is paid. 31. If the master of a vessel or such master or person 61 the person-in-charge of a shall, in each such case, be conveyance other than a liable to a penalty not vessel or an aircraft exceeding 2[ten thousand refuses to provide such rupees]. officer with suitable accommodation and adequate quantity of fresh water, 32. (i) If the person-in-charge of such person shall be liable 62 any conveyance refuses to to a penalty not exceeding allow such conveyance or 1[twenty five thousand any box, place or close rupees]. receptacle therein to be searched when so required by an officer of customs bearing a written order to search; or (ii) If an officer of customs places any lock, mark or seal upon any goods in any conveyance, and such lock, mark or seal is willfully opened, altered or broken before due delivery of such goods; or (iii) If any such goods are secretly conveyed away; or (iv) If any such hatchway or entrance to the hold of a conveyance after having been fastened down by an officer of customs is opened without his permission, 33. If the person-in-charge of such person shall be liable 64. a conveyance laid up by to a penalty not exceeding the withdrawal of the 1[twenty-five thousand officer of customs shall, rupees] and the goods if before application is made protected by a pass or by him for an officer of written order shall be liable customs to superintend the to be relanded for receipt of goods, causes or examination at the expense suffers to be put on board of the person-in-charge such conveyance and and, if not protected by a goods what ever in pass or written order, shall contravention of section be liable to confiscation. 64, 34. If the person-in-charge of such person shall be liable 64,65 & 141 a conveyance, in any case to a penalty not exceeding other than that provided 1[twenty-five thousand] for in clause 33 of this rupees; and all goods so Table, causes or suffers discharged, put on board any goods to be the conveyance or water- discharged, put on board borne shall be liable to the conveyance or water- confiscation. borne contrary to the provisions of section 64 or section 65 or any rules relating to baggage, 35(i) If, when a boat-note is the person by whose 68 required by section 68, authority the goods are any goods water-borne for being landed or shipped, the purpose of being and the person-in-charge of landed from any vessel the boat, shall each be and warehoused or passed liable to a penalty not for importation, or of exceeding twice the being shipped for amount of duty leviable on exportation, be found the goods, or, if such goods without such note; or be non-dutiable to a penalty not exceeding 20[two thousand] rupees; and such goods shall also be liable to confiscation. (ii) If any goods are found on board any boat in excess of such boat-note, whether such goods are intended to be landed, from, or to be shipped on board any vessel, 36. If any person refuses to such person, master or 68 receive, or fails to sign, or officer shall be liable to a to note the prescribed penalty not exceeding 2[ten particulars upon, any boat- thousand ] rupees. note, as required by section 68, or if any master or officer of a vessel receiving the same fails to deliver it when required so to do by any officer of customs authorized to make such requisitions, 37(i) If any goods are, without the person by whose 66,69 & 70 permission, shipped or authority the goods are loaded on board a shipped, loaded, landed, conveyance proceeding water-borne or out of Pakistan or are transshipped and the water-borne to be so person-in-charge of the shipped or loaded or are conveyance employed in landed except from or at a conveying them shall each wharf or other place duly be liable to a penalty not appointed for the purpose; exceeding five times the or value of the goods; and such goods shall also be liable to confiscation. (ii) if any goods water-borne for the purpose of being landed or shipped or loaded are not landed, shipped or loaded without unnecessary delay; or (iii) if the boat containing such goods be found out of the proper track between the vessel and the wharf or other proper place of landing or shipping or loading and such deviation be not accounted for to the satisfaction of the appropriate officer; or (iv) if any goods are transshipped contrary to the provisions of section 70, 38. If, after the issue of a the owner or the person-in- 71 notification under section charge of the boat shall be 71 with regard to any port, liable to a penalty not any goods are found exceeding 20[two thousand] within the limits of such rupees; and such goods port on board any boat not shall also be liable to duly licensed and confiscation, unless they registered, are covered by a special permit of the Collector of Customs. 39. If any boat or vessel not such boat or such vessel 72 exceeding one hundred shall be liable to tons does not comply with confiscation. the rules relatable to section 72, 21[39A. The person incharge of a such person, master, agent 72A] conveyance or master or or owner shall be liable to agent or owner of the penalty not exceeding two conveyance who fails to hundred thousand rupees supply the information or and on conviction by a documents suo moto Special Judge, he shall further be liable to imprisonment for a term which may extend to three years on with fine, or with both. 40. If any person-in-charge of such person shall be liable 45 & 75 any conveyance unloads to a penalty not exceeding or suffers to be unloaded 1[twenty-five thousand] any goods not duly rupees. entered in the manifest of such conveyance, 41. If any goods are found such goods shall be liable to General concealed in any place, box confiscation. or close receptacle in any conveyance and are not duly accounted for to the satisfaction of the officer-in- charge of the custom- house, 42. If any goods are found on such goods shall be liable to 45 & 75 board any conveyance in confiscation. excess of those entered in the manifest, or not corresponding with the specification therein contained, 22[43. If any goods, after having if the goods cannot be 25[79, 26[***] 80 landed and before they have recovered, the owner 68[or 26[***] been processed and cleared any other person having by the Customs, are by the custody of the aforesaid or any other person, goods]shall be liable, in fraudulently concealed in, or addition to full duty, to a attempted to remove from penalty not exceeding five the bonded area of any Port. times the amount of such Airport and Dry port, or duty, or if such goods are not abstracted from any package dutiable or duty thereon or transferred from one cannot be ascertained, to a package to another, or penalty not exceeding 23[one otherwise, for the purpose of hundred] thousand rupees, for illegal removal or every missing or deficient concealment, with the package or separate article, intention of defrauding the and in the case of bulk goods revenue, to a penalty not exceeding 23[one hundred] thousand rupees or three times of the value of the goods, whichever be higher. And the owner or any person guilty of such removal, concealment, abstraction or transferment and every person aiding or abetting him shall 24[including the custodian], upon conviction by a special judge, be liable to imprisonment for a term not exceeding five years. ] 44. If, in relation to any goods the owner of the goods and 29[79, 30[***] 131 in respect of which a every person who aids or 30[***] declaration is required on abets such packing shall be 36/36A[a goods declaration], liable to a penalty not as the case may be, it be exceeding 1[twenty five found that the goods have thousand] rupees 28[or five apparently been packed so times the duty and taxes as to deceive the officer of involved whichever is customs, higher]; and such goods shall also be liable to confiscation. 45. If any goods have been the owner of such goods 31&73[79 and 131] declared on 27/27A[ a goods and every person who aids declaration], as the case or abets such concealment may be, and it is found or mixing of goods shall be that goods not so declared liable to a penalty not have been concealed in, or exceeding 1[twenty five mixed within the goods so thousand] rupees 28[or five declared, times the duty and taxes involved whichever is higher]; and both the goods so declared and the goods not so declared shall be liable to confiscation. 46. If, when goods are passed the person guilty of such 79 & 88 by bale or by package, any omission or mis- omission or mis- description shall be liable description thereof to a penalty not exceeding tending to injure the ten times the amount of revenue be discovered, duty which might have been lost to Government by such omission or mis- description, unless it be proved to the satisfaction of the officer-in-charge of the custom-house that the variance was accidental. 47. If, without entry duly the person so taking or 7934[***] made, any goods are taken passing such goods or passed out of any 32[along with the custodian customs-station, of the goods] shall, in every such case, be liable to a penalty not exceeding five times the value of goods; and such goods shall also be liable to confiscation 33[and upon conviction by a Special Judge be further liable to imprisonment for a term not exceeding five years]. 35,85[47 89[Omitted] A 48. If any prohibited the passenger shall be General 36[,restricted] or dutiable liable to a penalty not goods are found, either exceeding five times the before or after landing, value of the goods; and concealed in any such goods shall also be passenger’s baggage, liable to confiscation. 49. If any goods entered to be any person so carrying 87 warehoused are carried them shall be liable to a into the warehouse unless penalty not exceeding with the authority, or 1[twenty five thousand under the care, of the rupees]; and such goods appropriate officer, and in shall also be liable to such manner, by such confiscation. persons, within such time, and by such roads or ways, as such officer directs, 50. If any goods entered to be such goods shall be 88 warehoused are not duly deemed not to have been warehoused in pursuance duly warehoused, and shall of such entry, or are be liable to confiscation withheld, or removed [and any person guilty of from any proper place of such offence, aiding or examination before they abetting shall be liable to a have been examined and penalty not exceeding five certified by the hundred thousand rupees] . appropriate officer, 51. If any warehoused goods such goods shall be liable Chapter XI be not warehoused in to confiscation accordance with the provisions of Chapter XI, 52. If the licensee of any such licensee shall be 91 private warehouse liable to a penalty not licensed under this Act exceeding 1[twenty five does not open the same thousand rupees], and shall when required so to do by further be liable to have his any officer entitled to license forthwith cancelled. have access thereto, or, upon demand made by any such officer, refuses access to any such officer, 53. If the 37[licensee] of any such 38[***] licensee shall, Chapter XI public warehouse, or the for every such neglect, be licensee of any private liable to a penalty not warehouse, neglects to exceeding 39[one thousand show the goods rupees]. warehoused therein, so that easy access may be had to every package and parcel thereof, 54. If the owner of any such owner or person shall 93 warehoused goods, or any in every such case, be person in the employment liable to penalty not of such owner, exceeding 1[twenty five clandestinely opens any thousand rupees]. warehouse, or, except in the presence of the appropriate officer, gains access to his goods, 55(i) If any warehoused goods such goods shall be liable 92 & 94 are opened in to confiscation. contravention of the provisions of section 92; or (ii) if any alteration be made in such goods or in the packing thereof, except as provided in section 94, 56. If any warehoused goods the person-in-charge of the 106 that have been delivered conveyance shall be liable as stores and provisions to a penalty not exceeding for use on board a 1[twenty five thousand conveyance under the rupees;] and such goods authority of this Act are shall also be liable to relanded, sold or disposed confiscation. of in Pakistan without due entry and payment of duty, 57. If any goods, lodged in a the licensee of such 116 private warehouse are warehouse shall, unless the found at the time of deficiency be accounted for delivery therefrom to be to the satisfaction of the deficient, and such appropriate officer, be deficiency is not due liable to a penalty equal to solely to natural loss, as five times the duty allowed under section chargeable on the goods so 110, deficient. 58. If the 37[licensee] of any such 38[***] licensee shall 116 public warehouse, or the for every such failure, be licensee of any private liable to pay the duties due warehouse, fails, on the on such goods, and also a requisition of any officer penalty not exceeding of customs, to produce 39[one thousand rupees] in any goods which have respect of every package or been deposited in such parcel so missing or warehouse, and which deficient. have not been duly cleared and delivered therefrom, and is unable to account for such failure to the satisfaction of the appropriate officer, 59. If any goods, after being any person guilty of such Chapter XI duly warehoused, are removal, concealment, fraudulently concealed in, abstraction or transferment or removed from the and every person aiding or warehouse, or abstracted abetting him shall be liable from any package, or to a penalty not exceeding transferred from one 1[twenty five thousand package to another, or rupees] 40[; and upon otherwise, for the purpose conviction by a Special of illegal removal or Judge, he shall further be concealment, liable to imprisonment for a term not exceeding five years, or to fine, or to both]. 60. If any goods lodged in a such excess, unless Chapter XI private warehouse are accounted for to the found to exceed the satisfaction of the officer- registered quantity, in-charge of the custom- house, shall be charged with five times the duty leviable thereon. 61. If any goods be removed any person so removing Chapter XI from the warehouse in them shall be liable to a which they were penalty not exceeding originally deposited, 1[41[one hundred thousand except in the presence, or rupees]; and such goods with the sanction, of the shall also be liable to appropriate officer or confiscation. under the proper authority for their delivery, 62. If any person illegally such person shall be liable Chapter XI takes any goods out of any to a penalty not exceeding warehouse without 42[five hundred thousand] payment of duty [or rupees 40[;and upon replaces with other conviction by a Special goods], or aids, assists or Judge, he shall be further is otherwise concerned liable to imprisonment for therein, a term not exceeding five years or to fine or to both.] 84[63(i). If any goods which are such goods and the loaded for transshipment, conveyance illegally 121 are pilfered, replaced en- carrying these goods shall route or failed to reach the be liable to confiscation port of destination, or any and any person including person transships goods the custodian involved in not allowed to be the offence and the bonded transshipped: carrier shall be liable to a penalty not exceeding ten times the value of the goods and he shall further be liable, upon conviction by a Special Judge, to imprisonment for a term not exceeding seven years; and (ii) If any person contravenes such person including the any rule relating to custodian and the inland 121] transshipment other than carrier shall be liable to mentioned in clause (i), penalty not exceeding five hundred thousand rupees or three times the amount of duties and taxes involved. 64. 82[If any person 74[such person including 94[127,128, 129& contravenes any rule or the custodian and inland 129A] condition relating to carrier shall be liable to a 94[section 127, section penalty up to twice the 128, section 129 or value of the goods and section 129A], or makes upon conviction by a an untrue declaration Special Judge be further relating to transit goods or liable to imprisonment for illegally removes or a term not exceeding five conceals any transit years, and the goods in goods,] respect of which such offence has been committed shall also be liable to confiscation.] 65. If any goods be taken on the person-in-charge of 130 board any conveyance at such conveyance shall be any customs-station in liable to a penalty not contravention of section exceeding 1[twenty five 130, thousand] rupees. 66. If any goods not specified the person-in-charge of 131 47[***] in a duly-passed 27/27A[ such conveyance 48[along goods declaration] or not with the custodian] shall be permitted to be exported liable to a penalty not are taken on board any exceeding 49[one hundred conveyance, contrary to thousand rupees and upon the provisions of conviction by a Special 46[sections 131 47[***], Judge be further liable to imprisonment for a term not exceeding two years and the conveyance involved shall be liable to confiscation]. 67. If any goods specified in the owner of such goods 134 the manifest of any shall be liable to a penalty conveyance or in any not exceeding 20[two 27/27A[goods declaration] thousand] rupees; and such are not duly put on board goods shall also be liable to before the departure of confiscation. such conveyance, or are relanded and notice of such short loading or relanding be not given as required by section 134, 68. If any goods duly put on the person-in-charge of 135,136 &137 board any conveyance be such conveyance shall, landed, except under unless the landing be sections 135,136 or 137, accounted for to the at any place other than satisfaction of the that for which they have appropriate officer, be been cleared, liable to a penalty not exceeding three times the value of the goods so landed. 69. If any goods on account of the person-in-charge of 136 which drawback has been such conveyance shall, paid be not found on unless the fact be board any conveyance accounted for to the referred to in section 136, satisfaction of the appropriate officer, be liable to a penalty not exceeding the value of such goods. 70. If the owner of any such owner shall be liable 139 baggage fails to make to a penalty not exceeding correct declaration of its three times the value of the contents or refuses to goods, in respect of which answer any questions put no declaration or incorrect to him by the appropriate declaration has been made officer with respect to his or in respect of which he baggage or any of its refuses or fails to answer contents including articles any question, or which he carried with him or fails to fails to produce for produce the baggage or examination; and such any such article for goods shall also be liable to examination, confiscation. 87[70 If the owner of any baggage fails to declare or makes a false declaration with respect to his baggage or refuses to answer any questions put to him by the appropriate officer with respect to his baggage or any of its contents including articles carried with him or fails to produce baggage or any such article for examination, and if such goods are: (i) Other than currency Such owner shall be laible 139(1) gold, silver & platinum to penalty not exceeding and precious stones in three times the value of the any form goods; and such goods shall also be liable to confiscation. (ii) Currency of all types. 139(2) (a) If the amount of the Such currency shall be currency over and liable to confiscation and above the permissible any person concerned in limit is upto US dollars the offence shall be liable 10,000/- or equivalent to a penalty not exceeding in value (currency of the value of the excess other denomination) amount of the currency; etc. (b) If the amount of Such currency shall be the currency over and liable to confiscation and above the permissible any person concerned in limit is US dollars the offence shall be liable 10,001/- top 20,000/- to a penalty not exceeding or equivalent in value two times the value of the (currency of other excess amount of the denomination) etc. currency; (c) if the amount of the Such currency shall be currency over and liable to confiscation and above the permissible any person concerned in limit is US dollars the offence shall be liable 20,001/- to 50,000/- or to a penalty not exceeding equivalent in value three times the value of the (currency of other currency; and upon denomination) etc. conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding two years; (d) If the amount of the Such currency shall be currency over and liable to confiscation and above the permissible any person concerned in limit is US dollars the offence shall be liable 50,001/- to 100,000/- to a penalty not exceeding or equivalent in value four times the value of the (currency of other currency; and upon denomination) etc. conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding seven years; (e) if the amount of the Such currency shall be currency over and liable to confiscation and above the permissible any person concerned in limit is US dollars the offence shall be liable 100,001/- to 200,000/- to a penalty not exceeding or equivalent in value five times the value of the (currency of other currency; and upon denomination) etc. conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding ten years; Provided further that the sentence of the imprisonment shall not be less than three years. (f) If the amount of the Such currency shall be currency over and liable to confiscation and above the permissible any person concerned in limit exceeds US the offence shall be liable dollars 200,000/- or to a penalty not exceeding equivalent in value of ten times the value of the (currency of other currency; and upon denomination) etc. conviction by a Special Judge be liable to imprisonment for a term not exceeding fourteen years; Provided further that the sentence of the imprisonment shall not be less than five years. (iii) Gold , silver , 139(2) platinum and precious stones in any form; (a) If the quantity of Such goods shall be liable such goods is up to to confiscation and any 15 tola gold or person concerned in the equivalent in value offence shall be liable to a (silver or platinum) penalty not exceeding the etc. value of the goods; (b) If the quantity of Such currency shall be such goods is from liable to confiscation and 16-30 tola gold or any person concerned in equivalent in value the offence shall be liable (silver or platinum) to a penalty not exceeding etc. two times the value of the currency; (c) if the quantity of Such goods shall be liable such goods is from to confiscation and any 31-50 tola gold or person concerned in the equivalent in value offence shall be liable to a (silver or platinum) penalty not exceeding three etc. times the value of the goods; and upon conviction by a Special Judge he further be liable to imprisonment for a term not exceeding one year; (d ) the quantity of such Such good shall be liable to good is from 51-100 confiscation and any tola gold or person concerned in the equivalent in value offence shall be liable to a (silver or penalty not exceeding three platinum)etc. times the value of the goods; and upon conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding three years; (e) If the quantity of such Such goods shall be liable goods is from 101-200 to confiscation and any tola gold or equivalent person concerned in the in value (silver or offence shall be liable to a platinum)etc. penalty not exceeding four times the value of the goods; and upon conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding five years; (f) If the quantity of such Such currency shall be goods is from 201-500 liable to confiscation and tola gold or equivalent any person concerned in in value (silver or the offence shall be liable platinum) etc. to a penalty not exceeding five times the value of the currency; and upon conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding ten years: Provided further that the sentence of the Imprisonment shall not be less than three years. (g) If the quantity of such Such goods shall be liable goods exceeds 500 tola to confiscation and any gold or equivalent in person concerned in the value (silver or offence shall be liable to a platinum) etc. penalty not exceeding ten times the value of the goods; and upon conviction by a Special Judge he shall further be liable to imprisonment for a term not exceeding fourteen years; Provided further that the sentence of the imprisonment shall not be less than five years.] 71. If any consignor in such consignor shall be 147 relation to coastal goods liable to a penalty not fails to make an entry exceeding 1[twenty-five thereof in the prescribed thousand] rupees. bill as required under section 147, or while presenting such bill fails to make and subscribe to a declaration as to the truth of the contents of such bill, 72. If in the case of any the master of the vessel 148 to 153 coasting vessel the shall in each case be liable provisions of sections 148, to a penalty not exceeding 149, 150,151, 152 and 153 19[fifteen thousand] rupees. are not compiled with, 73(i) If the master of any the master shall be liable to 151 coasting vessel fails a penalty not exceeding correctly to keep, or to 2[ten thousand]rupees. cause to be kept the cargo book, or to produce the same on demand; or if at any time there be (ii) found on board any such vessel any goods not entered in such book as laden, or any goods noted as delivered; or (iii) if any goods entered as laden, and not noted as delivered, be not on board, 74. If any person contravenes such person shall, except 155 the provisions of section where any fine has been 155 or aids in or abets expressly provided for the such contravention, violation of the prohibition or restriction in the law that imposes it, be liable to a penalty not exceeding 2[ten thousand]rupees; and the goods in respect of which such contravention is committed shall also be liable to confiscation. 75. If any rule which prevents the master of the vessel 155 or regulates the taking of carrying such goods shall any coastal goods out of be liable to a penalty not Pakistan is contravened, exceeding 1[twenty-five thousand] rupees, and where such contravention results in the loss of any customs-duty he shall further be liable to a penalty not exceeding three times such duty; and the goods in respect of which such contravention is committed shall also be liable to confiscation. 76(i). If, contrary to the the master of such vessel Chapter XVI provisions of this Act or shall be liable to a penalty any other law for the time not exceeding 2[ten being in force, any goods thousand] rupees; and such are laden on board any goods shall also be liable to vessel in any customs-port confiscation. or carried coast-wise, or (ii) If any goods which have been brought coast-wise are so unladen in any such port; or (iii) If any goods are found on board any coasting vessel without being entered in the manifest or cargo book, as the case may be, of such vessel, 77 50[(i) If any person counterfeits, such person shall, on General falsifies or fraudulently conviction of any such alters or destroys any offence before a 4[Special declaration, statement or Judge] be liable to document in the imprisonment for a term transaction of any not exceeding three years, business relating to the or to fine, or to both. customs or any seal, signature, initials or other mark made or impressed by any officer of customs in the transaction of any business relating to customs; or] (ii) being required under this Act to produce any document, refuses or neglects to produce such document; or (iii) Being required under this Act to answer any question put to him by an officer of customs, does not correctly answer such question, 78. If any person on board such person shall be liable General any conveyance in any to a penalty not exceeding customs-station or who three times the value of has landed from any such such goods; and such conveyance, upon being goods shall also be liable to asked by an officer of confiscation. customs whether he has dutiable or prohibited goods about his person or in his possession, declares that he has not, and if any such goods are, after such denial, found about his person or in his possession, 79(i) If any officer of customs such officer shall, on 158 required any person to be conviction before a searched for dutiable or 4[Special Judge], be liable prohibited goods, or any to a fine not exceeding documents connected with 1[twenty five thousand such goods, or to be rupees.] detained, without having reasonable grounds to believe that he has such goods or documents about his person; or (ii) arrest any person without having reasonable grounds to believe that he has been guilty of an offence relating to customs, 80. If, save for good and the person-in-charge of 164 sufficient cause, any such conveyance shall be conveyance having been liable to a penalty not summoned under section exceeding 1[twenty five 164 to stop fails to do so, thousand] rupees; and such conveyance shall also be liable to confiscation. 81. If any officer of customs, such officer or person General or other person duly shall, on conviction before employed for the a 4[Special Judge], be prevention of smuggling, liable to imprisonment for is guilty of a willful a term not exceeding three breach of the provisions of years, or to fine, or to both. this Act, 82. If any officer of customs, such officer or person General or other person duly shall, on conviction before employed for the a 4[Special Judge], be prevention of smuggling, liable to imprisonment for practices, or attempts to a term not exceeding three practice, any fraud for the years, or to fine, or to both. purpose of injuring the customs revenue, or abets or connives at any such fraud, or any attempt to practice any such fraud, 83. If any police-officer, such officer shall, on 170 whose duty it is, under conviction before 4[Special section 170 , to send a Judge], be liable to a written notice or cause penalty not exceeding goods to be conveyed to a 20,93[fifty thousand] rupees. custom-house, neglects so to do, 84. If, in relation to any goods the person concerned shall 83 & 131 imported or intended to be be liable to a penalty not exported by land, an order exceeding 1[twenty-five permitting clearance under thousand] rupees, and such section 83 or section 131 goods shall also be liable to is not produced, confiscation. 85. If any person knowingly- such person shall, on General conviction before a (a) obstructs, hinders, 4[Special Judge] be liable 51[falsely accuses or 93[not to a fine less than implicates, threatens, one hundred thousand] molests or assaults rupees, and to an official of Customs or any imprisonment for a term person while duly not exceeding two years. engaged or subsequently] in the discharge of any duty or the exercise of any power imposed or conferred on him by or under any of the provisions of this Act or any person acting in his aid; or (b) does anything which impedes or is calculated to impede, the carrying out of any search for any thing 52[required in an inquiry, investigation, audit of goods] liable to confiscation under this Act or the detention, seizure or removal of any such thing; or (c) rescues, damages or destroys anything so liable to confiscation or does anything calculated to prevent the procuring or giving of evidence as to whether or not anything is so liable to confiscation; or (d) prevents the detention of any person by a person duly engaged or acting as aforesaid, or rescues any person so detained; or (e) attempts to do any of the aforementioned acts or things, or who aids or abets, or attempts to aid or abet, the doing of any of them, 86. If any person, having such person shall, on 192 knowledge of the conviction before a commission of any 4[Special Judge], be liable offence under this Act or to imprisonment for a term of an attempt or likely which may extend to one attempt to commit any year, or to a fine not such offence, fails to give exceeding 1[twenty-five information in writing to thousand]rupees, or to the officer-in-charge of both. the nearest custom-house or customs-station, or if there be no custom-house or customs-station at a reasonably convenient distance to the officer-in- charge of the nearest police-station, 87(i) If any officer of customs, such officer shall, on 199 except in the discharge in conviction before a good faith of his duty as 4[Special Judge], be liable such officer, discloses any to a fine not exceeding particulars learnt by him 1[twenty-five thousand] in his official capacity in rupees. respect of any goods; or (ii) If any officer of customs, except as permitted by this Act, parts with the possession of any samples delivered to him in his official capacity, 88. If any person not holding such person shall be liable 207 a license granted under to a penalty not exceeding section 207 acts as an 2[ten thousand] rupees. agent for the transaction of business as therein mentioned, 89.53[(i) If any person without 54[such goods shall be General lawful excuse, the proof liable to confiscation and of which shall be on such any person concerned in person, acquires the offence shall be liable possession of, or is in any to a penalty not exceeding way concerned in ten times the value of the carrying, removing, goods; and, where the depositing, harbouring, value of such goods keeping or concealing, exceeds 55[71[three] 89[retailing], or in any hundred thousand rupees], manner dealing with he shall further be liable, smuggled goods or any upon conviction by a goods in respect to which Special Judge, to there may be reasonable imprisonment for a term suspicion that they are not exceeding six years and smuggled goods; to a fine not exceeding ten times 92[but not less than] the value of such goods 75[……] 56[(ii) If the smuggled goods are Such goods shall be liable narcotics drugs, to confiscation and any psychotropic substances person concerned in the or controlled substances,- offence shall be liable to -- (a) if the quantity of the imprisonment which may narcotic drug, extend to two years, or psychotropic with fine, or with both; substance of controlled substance is one hundred grams or less; imprisonment which may extend to seven years and (b) if any quantity of the shall also be liable to fine; narcotic drug, psychotropic substance or controlled substance exceeds one hundred grams but does not exceed one kilogram; death or (c) if the quantity of the imprisonment for life, or narcotic drug, imprisonment for a term psychotropic which may extend to substance or fourteen years and shall controlled substance also be liable to fine which exceeds the limits may be up to one million specified in clause rupees; (b) Provided that, if the quantity exceeds ten kilograms the punishment shall not be less than imprisonment for life.] Provided that if the smuggled goods be gold bullion or silver bullion the onus of proving the plea, that such bullion was obtained by processing or other means employed in Pakistan and not by smuggling shall be upon the person taking that plea. 93[(iii) in case any smuggled such person shall be liable goods, liable to to a penalty not exceeding confiscation, seized and ten times the value of such placed in the custody of goods and upon conviction the owner of the goods or by a Special Judge, shall any person holding the further be liable to goods in his possession or imprisonment for a term charge are found removed not exceeding six years or illegally, exchanged, to a fine not exceeding one pilfered or disposed of in million rupees or both.] any manner, 9093[(i). If any person, without such goods shall be liable General lawful excuse the proof of to confiscation, and any which shall be on such person concerned shall also person, acquires be liable to a penalty not possession of, or is in any exceeding ten times way concerned in 92,93[omitted] the value of carrying, removing, the goods. depositing, harbouring, keeping or concealing or in any manner dealing with any goods, not being goods referred to in clause 89, which have been unlawfully removed from a warehouse, or which are chargeable with a duty which has not been paid, or with respect to the importation or exportation of which there is a reasonable suspicion that any prohibition or restriction for the time being in force under or by virtue of this Act has been contravened, or if any person is in relation to any such goods in any way, without lawful excuse, the proof of which shall be on such person, concerned in any fraudulent evasion or attempt at evasion of any duty chargeable thereon, or of any such prohibition or restriction as aforesaid or of any provision of this Act applicable to those goods, 93[(ii) in case seized goods liable such goods shall be liable to confiscation not being to confiscation and any goods referred to in clause person concerned in the 89, placed in the custody offence shall be liable to a of the owner of the goods penalty not exceeding two or any person holding the times of the value of such goods in his possession or goods and upon conviction charge are found removed by a Special Judge, shall illegally, exchanged, further be liable to pilfered or disposed of in imprisonment for a term any manner, not exceeding six months or to a fine not exceeding fifty thousand rupees or both.] 91. If any person, without 57[such goods shall be General lawful excuse, the proof liable to confiscation and of which shall be on such any person concerned in person, brings into the offence shall be liable Pakistan, or is in any way to a penalty not exceeding concerned with the twenty-five thousand bringing into Pakistan of, rupees; and, upon or who has in his conviction by a Special possession, any bill- Judge, he shall further be heading, or other paper liable to imprisonment for appearing to be a heading a term not exceeding one or blank, capable of being year or to a fine not filled up and used as an exceeding twenty-five invoice, purporting to be thousand rupees, or to made out by or on behalf both.] of a person or firm other than the one from whose possession the bill- heading or other paper has been recovered, or who has brought it into Pakistan, or on whose behalf it has been brought into Pakistan, 92. Any person who bears such person shall be liable, General himself in disguise or on conviction before, a being armed with an 4[Special Judge] to offensive weapon, imprisonment for a term intimidates any person not exceeding 58[seven] duly engaged in the years 76[…...] discharge of any duty or the exercise of any power imposed or conferred on him by or under any of the provisions of this Act or any person acting in his aid or uses such weapon against any such person- (a) while he is concerned in the movement, carriage or concealment of any goods with the intent of violating any prohibition or restriction on the importation or exportation thereof imposed by this or any other Act or with the intent of passing such goods without paying the duty chargeable thereon or without giving security for its payment; or (b) while in possession of any goods liable to confiscation under this Act, 93. If any person, by any such person shall, on General means, makes any signal conviction before a or any message from any 4[Special Judge], be liable part of Pakistan or from to imprisonment for a term any ship or aircraft for the not exceeding three years, information of a person in or to fine not exceeding any ship or aircraft, or 1[twenty-five thousand] across the frontier, being a rupees, or to both; and any signal or message equipment or apparatus connected with the used for sending the signal smuggling or intended or message shall also be smuggling of goods into liable to confiscation. or out of Pakistan, whether or not the person for whom the signal or message intended is in a position to receive it or is actually engaged at the time in smuggling goods, Explanation:- If in any proceedings under this clause, any question arises as to whether any signal or message was such a signal or message as aforesaid, the burden of proof shall lie upon the defendant, 94. If within the limits of such person shall, on General Pakistan, any person conviction before a deposits, places or carries, 4{Special Judge,] be liable or causes to be deposited, to imprisonment for a term placed or carried in, not exceeding three years, through or into any or to a fine not exceeding building within one mile 1[twenty-five thousand] of the frontier between rupees, or to both. Pakistan and any foreign country, or in, through or into any premises connected with any such building, any dutiable goods on which duty has not been paid, or any goods imported in contravention of any of the provisions of this Act or any other law, 95. If within one mile of the such building shall be General frontier between Pakistan liable to confiscation. and any foreign country, any building is generally used for storage of imported goods and any such goods are seized from such building and confiscated according to law, 35[95A. If any person furnishes a Such person shall be liable General] security or guarantee in to a penalty not exceeding shape of a cheque or a two million rupees and post dated cheque or any upon conviction before a other bank instrument special Judge; he shall towards fulfillment of any further be liable to obligations under this Act imprisonment for a term or any other Act or rules not exceeding three years made there under, which or both. is dishonoured on presentation, 59 [96. If any person does not such person shall 211] maintain and keep record be liable to a penalty which under the provisions of may extend to one million section 211, rupees. 97. If any person contravenes such person shall, on 212 any of the provisions of a conviction before a notification under section 4[Special Judge,] be liable 212 or of the rules to imprisonment for a term regulating business not exceeding three years, connected with gold or and to a fine not exceeding silver or precious stones 60[fifty thousand] rupees. or ornaments made of gold or silver or precious stones within fifteen miles of the frontier of Pakistan, 98. If any person obstructs an such person shall, on 189 officer acting in the conviction before a exercise of the powers 4[Special Judge,] be liable conferred by sub-section to imprisonment for a term (2) of section 189, not exceeding two years, or to fine, or to both. 61[99. If defaulter fails to pay such person, upon 202 outstanding arrears as conviction by a Special defined in clause (w) of Judge, shall be liable to section (2) of the Customs imprisonment for a term Act,1969, not exceeding five years or to a fine not exceeding three times the amount due from him, or both.] 62[100. If any person discloses, such person shall be liable 155H publishes or otherwise to a penalty not exceeding disseminates trade two hundred thousand information of any person rupees and on conviction to any other person except before a Special Judge to as authorized, imprisonment for a term not exceeding three years or both. 101. Unauthorized access to or such person shall be liable 155-I improper use of 77[or to a penalty not exceeding attempt to make two hundred thousand unauthorized access to or rupees and on conviction improper use of ] the before a Special Judge to Customs Computerized imprisonment for a term System by any person, not exceeding three years or both. 102. If any person interferes such person shall be liable 155J 78[or attempts to interfere] to a penalty not exceeding with the Customs two hundred thousand Computerized System, rupees and on conviction before a Special Judge to imprisonment for a term not exceeding two years or both. 103. Unauthorized use of 79[ or such person shall be liable 155K attempt to make to a penalty not exceeding unauthorized use of] one hundred thousand unique user identifier by rupees. any person, 104. If any person,- such person shall be liable 155P to a penalty not exceeding (a) fails to operate any one hundred thousand mechanical or electronic rupees. device, when requested by a Customs Officer, on which any records are, or information is, stored for the purpose of enabling the Customs Officer to obtain those records or that information; or (b) with intent to defeat such person shall be liable the purposes of this Act, to a penalty not exceeding destroys, alters, or two hundred thousand conceals any book, rupees and on conviction document, or record before a Special Judge to required to be kept under imprisonment for a term this Act, or sends or not exceeding two year, or attempts to send out of both]. Pakistan any such book, document, or record. 90[105 If any person makes or Imprisonment which may General] (i) attempts to make un- extend up to six months or authorised access to with fine which may information, data or extend to one hundred personal details of thousand rupees or with registered user of Pakistan both. Single Window system or systems connected or ancillary thereto; (ii) If any person makes or Imprisonment which attempts to make un- may extend upto six authorised copy, months or with fine transmission or cause to which may extend to transmit any data, one hundred thousand information or detail in rupees or with both. relations to Pakistan Single Window system or systems connected or ancillary thereto; (iii) If any person makes un- Imprisonment which authorised interference, or may extend to three attempt to interfere, years or fine which may damage or attempt to extend to five hundred damage any part of whole thousand rupees or with of the Pakistan Single both. Window system or data or system connected to or ancillary thereto; (iv) If any person makes or Imprisonment which attempts to make use of may extend to four years any information system, or fine which may device or data to make extend to one million any illegal claim or title or rupees or with both. cause any person to part with property or to enter into any express or implied contract or intent to commit fraud by any input, alteration, deletion or suppression of data, resulting in unauthentic data with the intent that such data be considered or acted upon for legal purpose, as if it were authentic in relations to Pakistan Single Window system or Systems connected or ancillary thereto; (v) If any person uses, makes, Imprisonment which may supplies, retains, obtains extend to six months or device, system or software with fine which may for offences under section extend to one hundred 13 of the Pakistan Single thousand rupees or with Window Act, 2021 (III of both. 2021); (vi) If any person obtains, Imprisonment which may sells, process, uses or extend to four years and transmits another person's fine which may extend to Unique User Identifier or one million rupees or with makes an attempt thereof both. without authorisation; (vii) If any person tampers with Imprisonment which may or attempts to tamper extend to four years and with, alters, re- fine which may extend up programmes any Pakistan to one million rupees or Single Window system or with both and any devices system connected or or systems used in offence ancillary thereto for un- shall be liable to authorised use; confiscation. (viii) If any person writes, Imprisonment for a term offers, makes available, which may extend to four distributes or transmits a years and fine which may malicious code or abets in extend to five million the same, with intent to rupees or with both. cause harm to Pakistan Single Window system or data resulting in or intending to result in corruption, destruction, alteration, suppression, theft or loss to the Pakistan Single Window system or data, or any attempt thereof. 94(ix) If any person who Such person shall be liable 83C intentionally- to a penalty of fifty thousand rupees for the (i) fails to generate, carry, first contravention and display or validate an rupees five hundred e-bilty and any thousand for the second tracking devices contravention; and ancillary thereto for thereafter he shall be liable inland movement of to a penalty of rupees one goods; or million and confiscation of (ii) avoids to generate, the goods and conveyance carry, display or and upon conviction by a validate an e-bilty and Special Judge liable to any tracking devices imprisonment not ancillary thereto; or exceeding six months. (iii) tampers with the e- bilty or any tracking devices ancillary thereto or affixes tracking device issued for one conveyance on another. Nothing in Column 3 of the above Table Shall be deemed to have the force of law. Explanation.- For the purposes of any penal provisions of this Act, the offence of contravening, in respect of any goods, any of the provisions of this Act or the rules or any other law for the time being in force, shall be deemed to have been committed when, in the case of import, any vessel containing such goods arrives within twelve nautical miles of the sea coast of Pakistan (each nautical mile measuring six thousand and eighty feet) or when, in the case of export, such goods have been loaded on any conveyance for transport to any destination outside Pakistan, or when in either case, the connected customs documents have been presented to the appropriate officer 63[:] 64[Provided that in the case of accompanied baggage or any unmanifested goods meant for export, the offence shall be deemed to have been committed when such baggage or goods enter the customs-area or are delivered to the carrier of the conveyance.] (2) Where 65[any goods specified in clause (s) of section 2 or in a notification issued there-under] are seized under this Act in the reasonable belief that an act to defraud the Government of any duty payable thereon or to evade any prohibition or restriction for the time being in force by or under this Act has been committed in respect of such goods, or that there is intent to commit such act, the burden of proving that no such act has been committed or there was no such intent shall be on the person from whose possession the goods were seized. 66[(3) OMITTED] 83[(4) Notwithstanding anything contained in this Act, the Board may, by notification in the official Gazette, regulate the imposition, including the time and manner, of any penalty specified in sub-section (1).]

Effective date: 1969-03-03

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