If the reward sanctioning authority considers any particular Individual to have been instrumental in instituting the case or have made special efforts during adjudication, appeal or recovery stages, then for reasons to be recorded in writing such an individual may be sanctioned a higher proportion of the reward amount within the permissible limit, FBR added.
In cases where the goods are disposed of through auction, sale or by any other means after completion of appellate and judicial process, 15 per cent of the sale proceeds deposited in the exchequer as a result of that disposal shall be disbursed as reward to Customs Officers, Staff and informers, if any. The amount of redemption fine and penalty shall not be taken into account for reward purposes.
As per rules, a fund shall be established for welfare of the officers of Pakistan Customs Service and staff. This fund shall be operated by the Customs Wing of the Board or the Collectorate, as the case may be. The welfare fund established shall be utilised for the general welfare of the officers of Pakistan Customs Service area staff, as prescribed by the Board under the Common Pool Fund (CPF) Rules. The total amount of reward specified shall be disbursed to officers of Pakistan Customs Service and staff and the informers as forty per cent and fifteen per cent of the total, respectively.
The welfare fund shall receive 45 per cent of the amount of reward specified. The welfare fund shall also receive its share of reward. In cases where no informer is present, share of the informer shall be deposited in the welfare fund. The Reward Sanctioning Authority in the field formations shall constitute a committee consisting of at least one BS-19 and two B-18 officers to examine the cases and recommend for sanction of reward.
Provided that the beneficiary of reward shall not become member of the committee entrusted with examination of reward cases and formulation of recommendations thereof. On the basis of these recommendations, the sanctioning authority shall decide the eligibility of reward to be sanctioned.
The reward sanctioning authority shall ensure that the reward amount is apportioned equitably amongst the case instituting team as well as the Officers and Staff who made meaningful efforts in the case till such stage that recovery of the duties and other taxes was affected.
Any officer of Pakistan Customs Service, official or informer who has claimed a reward under these rules and is aggrieved by a decision of the Reward Sanctioning Authority, may request for copy of the said decision in writing, which shall be provided within 15 days. The aggrieved person may thereafter appeal in writing, within 60 days, for redressal of the grievance to the Chief Collector concerned, who shall decide the appeal within thirty days, through an order in writing.
If the aggrieved persona is not satisfied with such an order or in case the appeal is not decided within thirty days for any reason, the aggrieved person may appeal in writing to the Member (customs) FBR, who shall decide the matter within thirty days and this decision shall be final.
In case where the Reward Sanctioning Authority is the Member (Customs) of the Board, the aggrieved person may submit a revision application within sixty days of the decision, to the Member Customs FBR who shall decide the matter within thirty days and such a decision shall be final. An officer of Pakistan Customs Service can file an application to the Member (Customs), FBR for review of reward sanctioned in any Collectorate or Directorate, on the basis of material evidence, indicating violation of these rules or sanction of reward to undeserving individuals. The Member (Customs), FBR shall decide the matter after inquiring it through appropriate means.
The Board shall, every two years, invite suggestions opinions rind proposals from the officers of Pakistan Customs Service, and staff for improvement in the reward sanctioning process to make it more just, fair transparent and equitable. This periodic review shall be publicised, in order to have the widest participation for value addition through process, Customs Reward Rules 2012 added.