Law: Customs Act, 1969

Section: 35

Customs Act (IV of 1969)--Ss. 35, 194-A, 195-C & 224---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3)(i) & 10(4)---Customs duty drawback claim---Maladministration---Complaint---Complainant filed 23 customs duty drawbacks claims for the years 2004 and 2005 and during scrutiny of documents, department observed that claims were filed after expiry of limitation period---Deputy Collector Customs rejected the claims of the complainant and appeal against rejection order having been rejected, the complainant had filed appeal before Appellate Tribunal---Pending said appeal, Federal Board of Revenue appointed Alternate Dispute Resolution Committee, which examined the case and observed that late filing of claims was of no advantage to the exporter and it could not be deliberate---Said Committee unanimously recommended for condonation of delay under S.224 of Customs Act, 1969, but Federal Board of Revenue rejected the recommendations of the Committee---Complainant filed complaint alleging maladministration for passing an arbitrary and unreasonable order almost three years after submission of recommendations of the Committee, whereas the Board was required to take decision on the recommendation of the Committee within 45 days of receipt of recommendations---Counsel for the complainant had submitted that Deputy Collector Customs in identical cases had condoned delay and decided the duty drawbacks claim---Government had no right to withdraw citizen's money on ground of limitation or technical reasons---Federal Board of Revenue also had been allowing condonation of delay in submission of documents in many cases---Federal Board of Revenue's rejection of unanimous recommendation of the committee, was both arbitrary and unreasonable---Ombudsman recommended that Federal Board of Revenue should direct the concerned officials to condone delay in filing of duty drawback claims and decide the pending cases in accordance with law within 21 days. Messrs Pfizer Laboratories Ltd. v. The Federation of Pakistan PLD 1998 SC 64 ref. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---This complaint has been filed alleging…

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