Law: Customs Act, 1969

Section: 19

Customs Act (IV of 1969)--Ss. 19, 20, 21 & 33---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9 & 10---Non-sanctioning of supplementary rebate claims---Complaint had been filed by the complainant against Model Collectorate of Customs for non-sanctioning of its supplementary rebate claims pertaining to years 1991 to 1994 despite a number of reminders---Complainant had been continuously persuading the customs authorities for sanctioning of said rebate, but without any success---Inordinate delay, inattention and ineptitude on the part of the department had brought the case of the complainant within the ambit of serious maladministration---Supplementary rebate claims filed in the year 1996 remained in oblivion of inattention despite the directions issued by the Federal Board of Revenue, till the filing of the complaint before Federal Tax Ombudsman---Ombudsman recommended Federal Board of Revenue to direct the Collector, Model Collectorate of Customs, Export to ensure that the remaining problems in that case were resolved and rebates due issued and delivered to the complainant; to issue speaking orders in respect of any claims not accepted, within fifteen days of receipt of the recommendations; to fix responsibility and proceed under relevant Efficiency and Discipline Rules against officials, who sat over the claims for years, despite repeated directions issued by the Board, under intimation of Federal Tax Ombudsman Secretariat; to ask the defaulter officials to explain why appropriate compensation under S.22 of Federal Tax Ombudsman Ordinance, 2000, could not be awarded to the complainant and also, if they would wish to be heard in person, and to report compliance within 60 days. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---This complaint has been filed by Messrs Pearl Continental (Pvt.) Ltd. against the Model Collectorate of Customs, Export, for non-sanctioning of their supplementary rebate claims pertaining to years 1991 to 1994, despite a number of reminders by them. Not only no response has been given by the Collecorate, but also no reason for the same has been disclosed. 2. Brief facts…

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