Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss. 32, 32-A & 156(1)(14)(14-A)(45)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3)(i), 9 & 10---Misdeclaration and fiscal fraud---Imposition of penalty---Complainant/Customs Clearing and Forwarding Agent, had complained that Additional Collector through ex parte orders-in-original imposed penalty of Rs.1,50,000 on him without serving upon him any show-cause notice and affording him opportunity of hearing---Importer had filed three G.Ds. through complainant, who was Clearing Agent of the importer---Importer claimed on the basis of exemption certificate, exemption of duty and taxes, which certificates, on scrutiny were found to be false and forged---Show-cause notices were issued to the importer---Importer alone was charged and the complainant was not alleged to be involved in the crime---Besides the complainant was not called upon to submit reply to the show-cause notice issued to the importer---When the complainant was not made party and was not called upon to furnish reply, his adjudication was against the principles of justice---Orders-in-original did not specify any role played by the complainant in preparation of forged documents---Nothing was on the record to show that complainant was benefited---Imposition of penalty on complainant in terms of S.156(1)(14)(14-A) & (45) of the Customs Act, 1969, was improper, unjust and contrary to law, rules and regulations---Without affording opportunity of hearing to the complainant and without specifying his role in the offences alleged to have been committed, the imposition of fine/penalty on him tantamounted to maladministration as defined in Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Ombudsman recommended that Federal Board of Revenue would ensure that the Collector of Customs, exercising powers under S.195 of Customs Act, 1969 would examine the legality and propriety of the proceedings conducted by Additional Collector; and report compliance, within 30 days. 2002 YLR 2651; 2003 PTD 795 and 2003 PTD (Trib.) 2264 ref. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---The Complainant is…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492