| Citation(s) |
|---|
| 2011 SLG 914 2011 SLD 914 2011 PTD 1254 |
Federal Tax Ombudsman
Complaint No.110/Khi/Cus(54)/521/2010, decision dated:12-08-2010
DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN
Complaint No.110/Khi/Cus(54)/521/2010, decision dated:12-08-2010
DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN
MESSRS MONDAY BABA, KARACHI
VS
SECRETARY, REVENUE DIVISION, ISLAMABAD
Law: Customs Act, 1969
Section: 19-A, 33 & 81
Law: Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
Section: 2, 9 & 10
Customs Act (IV of 1969)--Ss. 19-A, 33 & 81---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2, 9 & 10---Refusal to refund the amount--- Consignment imported by the complainant, despite having been released under S.81 of Customs Act, 1969, was intercepted by staff of the Directorate of Intelligence and Investigation on the plea that the value of goods was misdeclared---Case was accordingly adjudicated and vide order-in-original additional amount of duty and taxes with 100% fine and penalty, were imposed on the complainant---Appellate Tribunal set aside order-in-original and complaint on basis of decision of Appellate Tribunal---Said decision of Appellate Tribunal was upheld up to the Supreme Court---Complainant filed a refund claim, but Customs department did not process claim of the complainant---Complainant had filed ,complaint to Federal Tax Ombudsman contending that he was entitled for refund of the additional amounts of import duties and taxes received by the department---Complainant had also contended that proceedings initiated against him under S.19-A of Customs Act, 1969 were illegal as said section could not be applied retrospectively---Keeping the refund application undecided for the period from 2003 to 2006 without any stay order, had constituted maladministration---Calling upon the complainant after seven to eight years of the import and sale of the goods to supply the passing of incidence related information, was a difficult proposition---Responsibility for delay and ensuing difficulty, entirely devolved on the customs---Inattention, inaptitude and delay in handling the case, tantamounted to maladministration---Ombudsman recommended to the Federal Board of Revenue to initiate disciplinary proceedings against the Departmental Officials who sat idly for years and failed to ask the complainant to produce the relevant evidence concerning whether or not the incidence of duties and taxes had been passed in to the consumers; and to report compliance within 30 days.Fecto Belarus Tractor v. Government of Pakistan PLD 2005 SC 605 ref.FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---The…
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