Law: Customs Act, 1969

Section: 156(1)

Law: Customs Rules, 2001

Section: 96(2)(d)(e), 102, 103 & 419

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

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

Customs Act (IV of 1969)--S. 156(1)---Customs Rules, 2001, Rr. 96(2)(d)(e), 102, 103 & 419---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3)(i), 9 & 10---Complaint by importers against illegal charges by Shipping Companies---Complainant had alleged that Shipping Companies/Shipping Agents were recovering illegal charges from the importers and unjustifiably and undesirably increasing the cost of doing import business to the detriment of the country's international trade---Collector of Customs being the Licensing Authority of the Shipping Agents, had failed to discharge his statutory obligations by ignoring the misconduct of Shipping Agents involved in coercive recovery of illegal, irrational and excessive charges---Customs authorities was obliged to regulate the conduct of Shipping Agents licensed by them under the Customs Act, 1969 and the relevant Licensing Rules---Not only penal action could be taken under S.156(1) of Customs Act, 1969. but also the license of the Shipping Agent, found guilty of any misconduct under the rules, could be suspended or cancelled---Removing difficulties for import and export business was a primary obligation of the Customs authorities---Problems of overcharging, double charging and unlawful charging which had assumed alarming proportions could not be left unattended---Collector of Customs (Preventive) being the Licensing Authority was the appropriate forum for dealing with complaints against Shipping Agents, for which he had been empowered in the law and rules---Ombudsman recommended to Federal Board of Revenue to direct Collector of Customs (Preventive) to effectively regulate and control the conduct of Shipping Agents to the effect that (a) Chief Collector of Customs would examine, in consultation with the stakeholders, problems of unlawful and unreasonable charges and coercive collection by the Shipping Agents; (b) study the situation obtaining in countries like Singapore, Malaysia etc. with regard to those charges and modes of collection thereof; (c) formulate appropriate recommendations for necessary amendments in the Licensing Rules; (d) Incorporate appropriate clauses in the terms…

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