Legal authority related to PCA
. Customs Act 2007 :
. Section 34-1 – Power to conduct PCA
. Section 34-3-Ka – Power given to investigate according to prescribed procedure.
. Section 34-3-Kha – Can complete PCA as of official records if documents do not produced.
.Section 34-3 Ga – 15 days time to be given for clarification
. Section 34.4 – PCA can be conducted within 4 years time
. Section 10-3 Gha – 35 days time to pay dues.
. Section 84: Provides the same authority as Customs Officer
. Customs Regulations 2007
. PCA Directives 2066 and
. Corresponding year’s Fiscal Act.
Compounding of offences:
. Section 34-2 : 100% fine on under-invoicing.
. Section 34-3-Gha- If fails to pay within 35 days 15% interest will be charged.
. Section 34-3-Cha – If not paid can charge as per government law.