Law: Customs Act, 1969

Section: 30

Customs Act (IV of 1969)--S.30---S.R.O. 574(I)/2005 dated 6-6-2005---Complaint against inordinate delay in verification of customs "no objection certificate"---Complainant had alleged maladministration on the part of Customs Officials for inordinate delay in verification of customs N.O.C. for registration of his vehicle; and for consequent cancellation of the deal to sell the vehicle causing the complainant a loss---Complainant furnished an undertaking to pay any short-levied amount of duty and other taxes---Customs department instead of finalizing the demand in accordance with the fourth proviso to S.30 of the Customs Act, 1969, erroneously applied the Federal Board of Revenue's Guidelines for the implementation of amendments made in S.R.O. 574(I)/2005 dated 6-6-2005---Departmental Representative had contended that the duty, taxes and redemption fine paid by the complainant were erroneously calculated by the Customs on the basis of Federal Board of Revenue's Guidelines, which were actually not in conformity with the fourth proviso to S.30 of the Customs Act, 1969---Resultant corrective action, in circumstances, would need to be taken uniformly in all cases where the benefit of the Guidelines was availed in the past---Those in the Federal Board of Revenue, who issued the unlawful Guidelines, also needed to be effectively disciplined---Arbitrary withholding of verification of N.O.C., already issued to the complainant by the Customs and non-response to the complainant's letters, had constituted maladministration---Coercing recovery in any manner other than provided under the law involved maladministration---Federal Board of Revenue was recommended to direct the Collector of Customs to confirm the genuineness of N.O.C.; to direct all Collectors in Pakistan to recover the short levied amount of duty and taxes etc., where the benefit of Federal Board of Revenue's unlawful Guidelines was unduly granted in the past; to submit vehicle-wise and year-wise details of recoveries made as per law; to proceed against those found responsible for issuing the Guidelines which were contrary to law and to report compliance within 30 days. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD…

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