Section 82: Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port after unloading or filling of declaration

7,31[82. Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port after unloading or filling of declaration.- (1) The owner of the goods shall be liable to such penalties as may be notified by the Federal Government in the following cases, namely:- (a) Goods declaration is not filed for home-consumption or warehousing or transshipment within twenty days of the arrival of goods at a customs station; (b) For the goods declaration filed prior to berthing of the vessel, the goods are not removed from the customs station after payment of leviable duty and taxes, within five days of completion of assessment and berthing of the vessel; (c) For the goods declaration filed after berthing of vessel, the goods are not removed from the customs station for home-consumption or warehousing or transshipment within five days of the clearance of the goods declaration; and (d) The goods are not loaded on the conveyance for export within fifteen days of the entry in the port: Provided that in unavoidable circumstances, the Collector of Customs may waive the penalty fixed under this section (2) Such goods may, after due notice to the owner, if his address could be ascertained, or after due notice to the carrier, shipping or customs agent, custodian of the goods, as the case may be , be sold in auction or taken into custody by Customs and removed from the port to a Customs warehouse for auction under the order of the Assistance Collector of Customs notwithstanding the fact that adjudication of the case under section 179, or an appeal or special customs reference application under section 193, 194 or 196 as the case may be, or a proceeding is pending in any court: Provided that the goods shall be liable to confiscation if a goods declaration for home-consumption or warehousing or transshipment is not filed within thirty days of arrival of the goods at the customs station or the goods are not loaded on the conveyance for export or not removed from the port area within thirty days of assessment of the goods declaration: Provided further that- (a) Animals and perishable and hazardous goods may, with the permission of the appropriate officer, be sold or destroyed at any time. (b) Arms, ammunition or military stores may be sold or otherwise disposed of at such time and place and in such manner as the Board may, with the approval of the Federal Government, direct; and (c) In case where goods are sold pending adjudication, appeal or decision of the court, the proceeds of sale shall be kept in deposit and if on such adjudication, or as the case may be, in such appeal or the decision of the court, the goods sold are found not to have been liable to confiscation, the entire sale proceeds, after necessary deduction of duties, taxes transportation and other charges or duties as provided in section 201, shall be handed over to the owner: Provided also that Collector of Customs may direct the importer or in case importer is not traceable, the shipping line to re-export out of Pakistan any goods, banned or restricted through a notification issued by the Federal Government, if the same are not cleared or auctioned within sixty days of the date of their arrival: Provided also that where Customs removes such goods from the premises of the custodian for disposal, the charges due to the custodian shall be paid subsequently from the sale proceeds of the goods in the manner as provided under section 201: Provided also that nothing in this section shall authorize removal for home consumption of any dutiable goods without payment of customs duties thereon.]

Effective date: 1969-03-03

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