Federal Excise Act

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    F.E. Email # 68 of 2013

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    All the measures has been taken to present an error free andup-to-date text, however no responsibility is taken for anyerror or omission. The material contained in this file is notintended to be adviced in any particular matter.

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    F.E. Email # 68 of 2013

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    EMAILLA

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    ____________________________________________________________EMAIL LAW UPDATING SERVICE

    Ph. 042-37071778; 37562848; Cell: 0333-4705024 Email: service@e-lawupdating.com

    FEDERAL EXCISE ACT, 2005

    CONTENTS

    Section Title/Description Page#

    CHAPTER I

    PRELIMINARY

    1. Short title, extent and commencement.................................................................................1

    2. Definitions....................................................................................................................................1

    CHAPTER II

    LEVY, COLLECTION AND PAYMENT OF DUTY

    3. Duties specified in the First Schedule to be levied ..............................................................6

    4. Filing of return and payment of duty etc. ............................................................................7

    5. Zero rate of duty and drawback of duty etc. ........................................................................8

    6. Adjustment of duties of excise.............................................................................................9

    7. Application of the provisions of the Sales Tax Act, 1990..........................................................9

    8. Default surcharge.......................................................................................................................10

    9. Liability for payment of duty in the case of private companies or

    business enterprises or in case of sale of business ownership..................................................10

    10. Applicable value and rate of duty..............................................................................................11

    11. Collection of excess duty etc. ....................................................................................................11

    12. Determination of value for the purposes of duty ......................................................................11

    13. Registration........................................................................................................................12

    14. Recovery of unpaid duty or of erroneously refunded duty or arrears of duty, etc.............12

    14A. Short paid amounts recoverable.........................................................................................13

    15. Application of the Customs Act, 1969 (IV of 1969) to Federal excise duties...................14

    16. Exemptions ........................................................................................................................14

    17. Records ..............................................................................................................................14

    18. Invoices..............................................................................................................................15

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    EMAILLA

    WUP

    DATIN

    GSER

    VICE

    Al-Fa

    jrPrintin

    g&Allie

    dService

    s

    ( iv )

    ____________________________________________________________EMAIL LAW UPDATING SERVICE

    Ph. 042-37071778; 37562848; Cell: 0333-4705024 Email: service@e-lawupdating.com

    CHAPTER III

    OFFENCES AND PENALTIES

    19. Offences, penalties, fines and allied matters......................................................................17

    20. Appointment of Special Judges for trial of offences .........................................................19

    21. Trial of offences by Special Judge.....................................................................................20

    21A. Appeal against the order of Special Judge.........................................................................20

    22. Power to arrest and prosecute ............................................................................................21

    23. Power to summon persons to give evidence and produce documents in inquiries............23

    24. Officers required to assist Officers of Inland Revenue......................................................23

    CHAPTER IV

    SEARCHES, ARRESTS AND SEIZURES

    25. Searches and arrests how to be made.................................................................................24

    26. Power to seize ....................................................................................................................24

    27. Confiscation of cigarettes ..................................................................................................24

    28. Power to release seized conveyance ..................................................................................24

    CHAPTER V

    POWERS, ADJUDICATION AND APPEALS

    29. Appointment of Federal excise officers and delegation of powers....................................25

    30. Use of powers of subordinate officer.................................................................................27

    31. [Omitted]............................................................................................................................27

    32. Option to pay fine in lieu of confiscation of conveyance ..................................................28

    33. Appeals to Commissioner (Appeals) .................................................................................28

    34. Appeals to the Appellate Tribunal.............................................................................................29

    34A. Reference to High Court............................................................................................................30

    35. Powers of Board or Commissioner to pass certain orders ......................................................31

    36. Power to rectify mistakes in orders....................................................................................31

    37. Deposit, pending appeal, of duty demanded or penalty levied ..........................................32

    38. Alternative dispute resolution....................................................................................................3239. Exclusion of time taken for copy .......................................................................................34

    CHAPTER VI

    SUPPLEMENTAL PROVISIONS

    40. Power of Board to make rules............................................................................................35

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    EMAILLA

    WUP

    DATIN

    GSER

    VICE

    Al-Fa

    jrPrintin

    g&Allie

    dService

    s

    ( v )

    ____________________________________________________________EMAIL LAW UPDATING SERVICE

    Ph. 042-37071778; 37562848; Cell: 0333-4705024 Email: service@e-lawupdating.com

    41. Bar of suit and limitation of suit and other legal proceedings ...........................................35

    42. Observance of Board's orders, directions and instructions ................................................35

    42A. Reference to authorities ....................................................................................................35

    42B. Selection for audit by the Board ........................................................................................35

    42C. Reward to Inland Revenue officers and officials...............................................................36

    43. Removal of difficulties and condonation of time limit etc. ......................................................36

    43A. Issuance of duplicate of Inland Revenue documents.........................................................36

    44. Refund of duty ...................................................................................................................37

    44A. Delayed refund...................................................................................................................37

    45. Access to records and posting of excise staff, etc..............................................................37

    45A. Monitoring or tracking by electronic or other means ........................................................38

    46. Departmental Audit............................................................................................................38

    47. Service of order, decisions, etc. .........................................................................................39

    48. Repeal ................................................................................................................................40

    The First Schedule .........................................................................................................................41

    Table I