Law: Federal Tax Ombudsman Ordinance, 2000

Section: 10

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 10

Law: Federal Ombudsmen Institutional Reforms Act, 2013

Section: 11

Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)-------S. 10---Federal Ombudsman Institutional Reforms Act (XIV of 2013), S.11---Complaint---Manufacturing of Cement---Interim relief, grant of---Complainant had sought indulgence of the Ombudsman against a letter, issued by Deputy Collector (Exports); whereby the Private Manufacturing Bond Warehouse Licence, had been amended by deleting shredded tyre scrap (cut into pieces) from manufacturing bond licence---Contention was that shredded tyres were used as fuel; and it was not an input material for manufacturing of cement to be used as input material---Complainant being aggrieved by said letter filed complaint to the ombudsman, along with application for grant of interim relief by suspending the operation of impugned letter, whereby facility of manufacturing bond, was withdrawn---Documents available on record, prima facie, supported the plea of the complainant---Circumstances, explained by the complainant, reflected that, if the clearance of shredded tyres was withheld, the complainant would face irreparable loss---Interim injunction was granted in favour of the complaint by suspending the operation of impugned letter in circumstances. ORDER ABDUR RAUF CHAUDHRY, FEDERAL TAX OMBUDSMAN.--The complainant has sought indulgence of the Federal Tax Ombudsman against letter C. No. SI/Misc/01/Mfg-Bond/Exp-2-9-2014 issued by Deputy Collector (Exports) whereby the Private Manufacturing Bond warehouse License No. PW1 No.01/2014 MFG Bond/EXP (PMBO) has been amended by deleting shredded tyre scrap (cut in to pieces) from manufacturing bond license on the ground the shredded tyres are used as fuel and it is not an input material for manufacturing of cement to be used as input material under Chapter-XV of S.R.O. 450(I)/2001 dated 18-6-2001. 2. The complainant being aggrieved by the letter dated 2-9-2014 has filed complaint on the grounds that:-- (i) the license was issued after completion of all formalities on 1-4-2014 for one year, (ii) the complainant started importing shredded tyre scrap (cut into pieces) being input goods, (iii) the license was amended without notice or opportunity of hearing to the…

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