THE CUSTOMS ACT,1969 1
[Act No. IV of 1969] [3rd March,1969]
An Act to consolidate and amend the law relating to Customs Whereas it is expedient to consolidate and amend the law relating to the levy and collection of customs-duties 1a[, fee and service charges] and to provide for other allied matters: It is hereby enacted as follows:CHAPTER 1 PRELIMINARY 1.
Short title, extent and commencement.(1) (2) (3)
This Act may be called the Customs Act,1969. It 2[extends] to the whole of Pakistan. It shall come into force on such date as the 3[Federal Government] may, by notification in the official Gazette, appoint. 4[ ]
2. Definitions.- In this Act, unless there is anything repugnant in the subject or context:5
[(a)
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(ai)
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[(aa)
(aaa) (b) 9
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[(bb)
[(bba)
“adjudicating authority” means any authority competent to pass any order or decision under this Act, but does not include the Board, 6[the Collector (Appeals)] or the Appellate Tribunal;] “advance ruling” means classification determined by the Board or any officer, or committee authorized by the Board for the assessment of the goods intended to be imported or exported.”] “agent” means a person licensed under section 207 or permitted to transact any business under section 208;” “appellate tribunal” means the Customs 36[…..] Appellate Tribunal constituted under section 194;] 8a [“appropriate officer”, means the officer of customs to whom such functions have been assigned by or under this Act or the rules made there under;] “assessment” includes provisional assessment, reassessment and any order or assessment in which the duty assessed is nil; “audit” means examination of books, records, documents, correspondence, stocks and inventory of goods relating to import, 1