The Federal Board of Revenue (FBR) has authorized the Directorate General of Law and Prosecution to deal with all matters before courts and related investigation and prosecution in criminal cases.
The FBR has proposed comprehensive amendments in the Customs Rules, 2001 through an SRO.960(I)/2023.
The new procedure shall apply to all matters related to civil and criminal litigation arising from the lodging of First Intimation Reports (FIRs) by Customs and subsequent proceedings at all legal fora including Special Judge, Special Appellate Courts, High Courts, and the Supreme Court of Pakistan.
The Directorate General of Law and Prosecution and its Regional Directorates shall be responsible for handling all matters before the Courts, inter alia, investigation and prosecution in criminal cases.
The Directorate General of Law and Prosecution, being a specialized formation, shall be responsible for handling all matters pertaining to the preparation of challans including supplementary challans; making such legal documents and ensuring effective presentation of cases at different levels of litigation i.e. before the Special Judge, Special Appellate Court, High Courts, and the Supreme Court; conducting an investigation in respect of cases where FIRs have been lodged; handling of all prosecutions resulting from FIRs lodged in cases of seizures and contraventions at the ports, airports and the border customs stations and legal scrutiny of court judgments and decisions vis-a-vis filing of appeals.
The agency would be responsible for monitoring references filed before High Courts and Appeals before the Supreme Court of Pakistan; maintaining effective coordination with Special Prosecutors in respect of the criminal litigation cases and monitoring their performance thereon; and proposing to the Board the names of competent advocates for forming a panel of Advocates and monitoring or supervising their performance before all legal fora.
The directorate would set up a “Legal Committee” comprising Additional Director, Deputy Director and Law Officer posted in the Directorate of Law and Prosecution and an officer nominated by the respective Collector or Director.
On receipt of FIR lodged by the field formation, the Directorate of Law and Prosecution shall conduct a comprehensive investigation and all related matters including but not limited to preparing of challan prior to the expiry of the stipulated period as mentioned under relevant provisions of the Code of Criminal Procedure, 1898.
On receipt of the order from the Special Judge, Special Appellate Courts, High Courts, and the Supreme Court of Pakistan, the same shall be communicated to the Legal Committee within seven days of receipt, for opining upon the feasibility to file an appeal or implementation the order and submit its recommendations to the Director, Law and Prosecution for final decision.
The officer authorized by the Director shall be responsible for the retention and safe custody of the seized property or the samples thereof as he may deem fit for production before any court of law. These samples shall be deemed to be whole of the property in any inquiry or proceeding in relation to such offense before any authority or court.
The Director, Directorate of Law and Prosecution having jurisdiction, shall be responsible for maintaining scanned copies of records referred by the Collectorates/Directorates in addition to hard copies, for reporting upon the performance of Special Prosecutors and Panel Advocates.
