Legal Provisions and Details

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.