Law: Customs Act, 1969

Section: 32A,195

Law: Customs Act, 1969

Section: 32A,195

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9,10(4),14(8),16

Customs Act (IV of 1969)--- ----Ss.32-A & 195---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3), 9, 10(4), 14(8) & 16---Maladministration---Review petition---Collector of Customs, had filed petition under S.14(8) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, for review of Federal Tax Ombudsman's findings and recommendations on certain grounds contending that impugned findings were harsh---Most critical issues involved in the case, were; firstly, whether, delay had occurred in payment of duty drawback to the complainant for export of socks, etc., and whether impugned findings and recommendations issued by Federal Tax Ombudsman, were harsh; secondly, whether it was desirable on the part of the Customs Authorities to ask the complainant to withdraw the complaint to Federal Tax Ombudsman, thirdly, whether complainant had attempted to defraud the Government Exchequer of the huge amount of duty drawback and fourthly, whether issuing show-cause notice to the complainant was justified and lawful, while complaint to the Federal Tax Ombudsman was under investigation---Validity---Regarding firstly, there could be no doubt that payment of duty drawback, was excessively delayed in 20 claims pertained to the years 2010 and 2011, and 4 claims pertaining to the period after 2012; three other claims of the complainant were also pending due to the failure of the Customs Authorities to inform the complainant about the change in the refund system under the "Pakistan Customs Computerized System (PaCCS)" and its replacement---Such acts of omission and commission by the Customs Authorities, constituted "maladministration" in terms of S.2(3) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Said inordinate delay by Tax functionaries in the settlement of duty drawback claims of exporter without any fault, was much more serious "maladministration" to be condoned, merely on the ground of being a legacy issue of transition from one Computerized System to another---Impugned findings of Federal Tax Ombudsman, were not harsh---Regarding, secondly, Assistant Collector asked the complainant to withdraw his…