Section 31A: Effective rate of duty

68[31A. Effective rate of duty.- (1) Notwithstanding anything contained in any other law for the time being in force or any decision of any Court, for the purposes of section 30 69[,30A] and 31, the rate of duty applicable to any goods shall include any amount of duty imposed under section 18 89[,18A and 18C]. 70[Omitted] and the amount of duty that may have become payable in consequence of the withdrawal of the whole or any part of the exemption or concession from duty whether before or after the conclusion of a contract or agreement for the sale of such goods or opening of a letter of credit in respect thereof. 71[(2) For the purpose of determining the value of any imported or exported goods, the rate of exchange at which any foreign currency is to be converted into Pakistan currency shall be the rate of exchange in force on the date immediately preceding the relevant date referred to in sections 30, 30A or 31.] 32. 72[False] statement, error, etc.- (1) If any person, in connection with any matter of customs,- (a) makes or signs or causes to be made or signed, or delivers or causes to be delivered to an officer of customs any declaration, notice, certificate or other document whatsoever, or (b) makes any statement in answer to any question put to him by an officer of customs which he is required by or under this Act to answer, 90[or] 90[(c ) submits any false statement or document electronically through automated clearance system regarding any matter of Customs.] 72[knowing or having reason to believe that such document or statement is false] in any material particular, he shall be guilty of an offence under this section. (2) Where, by reason of any such document or statement as aforesaid or by reason of some collusion, any duty 109[,taxes] or charge has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within 73[five] years of the relevant date, requiring him to show cause why he should not pay the amount specified in the notice. (3) Where, by reason of any inadvertence, error or misconstruction, any duty 109[,taxes] or charge has not been levied or has been short-levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within 74[three years] of the relevant date requiring him to show cause why he should not pay the amount specified in the notice 75[:]. 76[Provided that if the recoverable amount in a case is less than 113[twenty thousand] rupees, the Customs authorities shall not initiate the aforesaid action 120[:] 120[Provided further that the aforesaid action shall also not be initiated in case full amount of short paid duty, taxes or other charges are paid voluntarily prior to initiation of audit, inquiry or investigation.] 77[(3A) Notwithstanding anything contained in sub-section (3), where any duty 109[,taxes] or charge has not been levied or has been short-levied or has been erroneously refunded and this is discovered as a result of an audit or examination of an importer’s 128[or exporter’s] accounts or by any means other than an examination of the documents provided by the importer 128[or exporter] at the time the goods were imported 128[or exported], the person liable to pay any amount on that account shall be served with a notice within 100[five] years of the relevant date requiring him to show cause why he should not pay the amount specified in the notice 78[:] 79[Provided that if the recoverable amount in a case is less than 8,137[one hundred thousand] rupees, the Customs authorities shall not initiate the aforesaid action 137[if he deposits the recoverable amount.] (4) The appropriate officer, after considering the representation, if any, of such person as is referred to in sub-section (2) or sub-section (3) 104[or sub-section (3A)] shall determine 80[any amount payable by him under this Act,] which shall in no case exceed the amount specified in the notice, and such person shall pay the amount so determined. (5) For the purposes of this section, the expression “relevant date” means – (a) in any case where duty is not levied, the date on which an order for the clearance of goods is made; (b) in a case where duty is provisionally assessed under section 81, the date of adjustment of duty after its final assessment; (c) in a case where duty has been erroneously refunded, the date of its refund; (d) in any other case, the date of payment of duty or charge 96[;] 96[(e) in case of clearance of goods through the Customs Computerized System, on self assessment or electronic assessment, the date of detection.]

Effective date: 1969-03-03

Related sections