Law: Federal Tax Ombudsman Ordinance, 2000

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

Law: Customs Act, 1969

Section: 81

(a) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---S. 10(3)---Complainant---Condonation of delay---Special circum-stance---Theft of the pay order from; the custody of customs department; its encashment by another person; inaction by department; delay and negligence of the Department in circumstances, were certainly special circumstances justifying entertaining of the complaint in the interest of justice---Delay was condoned by the Federal Tax Ombudsman. (b) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S.9---Jurisdiction, functions and powers of the Federal Tax Ombudsman---Objection about matter being sub-judice before the Special Judge was found to be without any substance as no matter about claim of the complainant for release/refund of pay order was sub-judice before any court, forum or authority---Objection was overruled by the Federal Tax Ombudsman. (c) Customs Act (IV of 1969)--- ----S.81---Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Provisional determination of liability---Goods were released provisionally on payment of duty and taxes on declared value---Differential amount was secured through pay order which was required to be released on final determination of value and payment of due amount of duty and taxes---Despite payment of duty and taxes as per final assessment the security/pay order was not released as it was allegedly stolen from the custody of the Department and encashed with the connivance of the officials of the Department---Pay order was in the name of Collector and it could have been credited only to the official/Government account---Registration of First Information Report against theft of the pay order and a departmental inquiry were not enough---Officials involved in the theft, after being suspended for a short term, had been re-instated---No action had been taken for the recovery of the amount of pay order illegally en-cashed---Complainant was entitled to the release of pay order, after payment of due duty and taxes---Department was under legal obligation to return the pay order or refund the amount---Complainant could…

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