Law: Customs Act, 1969

Section: 33

Customs Act (IV of 1969)--S. 33---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3), 9, 10 & 16---Denial to refund duty and other taxes collected by customs on re-import of machinery after its repair abroad---Complainant sought refund of duty and other taxes collected by the customs on re-import of machinery after its repair abroad---Machinery in question became faulty and required immediate repair at the cost of the company; it was exported back temporarily and again re-imported---Customs Authority again imposed duty and other taxes ignoring the fact that due duty and taxes were already paid on said machinery---Machinery being urgently required, complainant paid duty and taxes under protest---Complainant submitted refund application, but to no avail---Complainant alleged that the Customs authorities had arbitrarily taxed the machinery twice and also delayed refund due---Departmental Representation did not dispute that value of machinery was not chargeable to customs duty and taxes on re-import as it had already been charged at the time of earlier import---Customs had failed to levy duty and taxes correctly on re-import of repaired machinery despite protest by the complainant---Adjudicating Officer had mishandled the refund claim which was clearly admissible to the extent of the difference between the amount payable on the cost of repairs and amount actually charged on the entire value of the re-imported machinery---Failure, inefficiency, neglect and manipulation on part of Customs, amounted to maladministration as defined under S.2(3) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Recommendations were made that Federal Board of Revenue would direct the Chief Collector Customs to revisit impugned order-in-original; to ask Deputy Collector Customs to show cause within 15 days as to why he could not be proceeded against under S.16 of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 as well as the relevant disciplinary Rules; to refund the amount of customs and taxes in excess of what was chargeable on (he cost actually incurred on repairs, instead of the declared value of re-imported…

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