Law: Customs Act, 1969

Section: 19, 33

Law: Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000

Section: 2(3), 9, 10 & 11

Customs Act (IV of 1969)--Ss. 19 & 33---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3), 9, 10 & 11---Exemption and refund claim---Mal administration---Complainant who imported ground handling equipment in 1998 claimed exemption which was refused on the ground that the goods were imported in second hand condition which was not permissible---Appellate Tribunal decided the case in favour of the complainant vide order-in-appeal, but refund due on the basis of said decision had not been paid by the customs in spite of lapse over two years despite several requests by the complainant---Authorities, instead of taking effective action had handled the matter in an inefficient and irresponsible manner and also in violation of the time limitation, which had constituted mal administration---Refund claim of the complainant had been inordinately delayed just for want of confirmation of refund and input adjustment by Sales Tax Authorities---Case presented a glaring example of gross inefficiency on the part of the Customs and Sales Tax Authorities which constituted mal administration---Recommendations were made to the Federal Board of Revenue to direct R.T.O. to verify within 7 days, whether or not the complainant had made any input adjustment in the case; customs at Airfreight Unit to decide the case in the light of the Appellate Tribunal's decision within 7 days about input adjustment; responsibility of non-implementation of Appellate Tribunal's decision, be fixed and the Customs and Sales Tax functionaries responsible for mal administration proceeded against under the relevant disciplinary rules; Deputy Collector Customs responsible for issuing unjustifiable call notices resulting in representative of complainant's uncalled for visit be called upon to show-cause within 15 days as to why the expenditure incurred by said representative on travelling, boarding and lodging, may not be recovered from him; a list of similarly delayed cases be prepared and necessary steps put in place to dispose of all such cases within three months; regular and meaningful monitoring of delayed cases be done by Member (Legal) with monthly progress…

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