ISLAMABAD, Jan 6: The Central Board of Revenue (CBR) has exempted 10 categories of cases from the jurisdiction of the collectorates of customs, sales tax and central excise (Adjudication).

A CBR notification on Thursday said that these cases would not be adjudicated in the collectorate of adjudication. The cases involve rejection of claims for refund of customs and central excise duties and sales tax; technical violation of manifest clearance; violation of baggage rules.

The other cases are technical violations of import, export restrictions without the involvement of any evasion of duty or taxes; adjudication by the officers of controller of customs valuation's office; cases specifically remanded by superior courts to the officers of the collectorates concerned by name or by designation; cases involving routine condoning time limit or procedural commissions; cases relating to Makran civil division, involving goods the value of which does not exceed one million rupee (excluding the value of conveyance used for transportation of seized goods and cases relating to northern areas, involving goods the value of which does not exceed one million rupees excluding the value of conveyance used for transportation of the seized goods); cases involving non-filing, late filing, short filing and wrong filing of sales tax returns, which shall subject to the provisions of section 11A of the sales tax act be adjudicated by an officer not below the rank of superintendent or as the case may be, senior auditor of the respective collectorate, sales tax house, Karachi or of the Large Taxpayer Unit.

Meanwhile, the jurisdiction of all the adjudication collectorates have also been re-adjusted. The collector, collectorate of customs, sales tax and central excise (Adjudication) shall notify the jurisdiction of the additional collectors and deputy collectors of customs, sales tax and central excise (Adjudication) in the collectorate with the prior approval of the board.

Meanwhile, the Central Board of Revenue (CBR) has appointed 10 collectors of appeals for deciding the appeal cases of the designated customs, sales tax and central excise collectorates.

According to the notification issued here on Thursday, the collectors appeal would decide appeals against the orders of the officers below the rank of additional collectors in respect of the organization notified.