The Federal Board of Revenue (FBR) has empowered provincial officials, including deputy commissioners/additional deputy commissioners/assistant commissioners to conduct raids on cigarette retail outlets, warehouses and motor vehicles on the roads to seize illicit/smuggled cigarettes.
The FBR’s S.R.O. 1279(I)2025 grants powers of seizure of smuggled/illicit cigarettes to provincial tax officials, including revenue officials. The notification authorizes relevant officers to exercise the powers and perform the functions of the officers of Inland Revenue under Section 26 and Section 27(1) of the Federal Excise Act in respect of cigarettes in retail outlets, warehouses and motor vehicles on roads.
The designations empowered by the notification are Deputy Commissioner, Additional Deputy Commissioner, Assistant Commissioner, Central Assistant Revenue, or any equivalent designation in any provincial hierarchy of respective Revenue Departments. Additionally, the Excise and Taxation Officer, Assistant Excise and Taxation Officer or any officer of Excise and Taxation not below BS-16 are also empowered with seizure raids.
The stated officials would have the authority to seize counterfeited cigarettes or beverages manufactured or produced unlawfully and other dutiable goods on which duty of excise has not been paid. These items would be liable to seizure along with the conveyance used for their movement, carriage or transportation. Cigarettes or beverages seized for the reasons of counterfeiting shall be liable to outright confiscation and shall be destroyed in the manner prescribed, read the FBR notification.