Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 30, 156(1) (10-A) & 168---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3)(i)(a) & (b)(ii), 9, 10 & 11---S.R.O. 576(I)/2006 dated 5-6-2006---Seizure and confiscation of vehicle---Redemption on payment of leviable duty and taxes---Maladministration---Complainant purchased an old and used vehicle from one who had purchased it in auction---Vehicle which was transferred in the name of the complainant, was seized by Customs Staff on the ground that it was not duty paid vehicle---Redemption of vehicle was allowed on payment of leviable duty and taxes under S.R.O. 576(I)/2006 dated 5-6-2006 and redemption fine at 20% of the value---Representative of department did not dispute the lawful import of the vehicle and accepted that complainant and the driver were innocent in the matter; and that the seller of the vehicle was responsible for disposal of vehicle without obtaining the requisite NOC and payment of duty and taxes---Charging duty and other taxes at the rates prevailing in the year 2010, instead of date of disposal, was unlawful besides being unjust and unfair---Redemption fine imposed on the complainant and the driver of the vehicle instead of the importers who were responsibles for paying duty and taxes due, was also unfair and unjust---Non-mentioning of the specific category of offence for imposition of redemption fine also involved neglect and inefficiency of the department---Such acts of omission and commission of Customs Collectorate, were tantamount to maladministration---Recommendations were made to the Federal Board of Revenue to direct the Customs Authorities to assess the amount of duty and other taxes at the rate prevailing at the time of disposal of the vehicle; to reopen the order-in-original to examine the legality and propriety of imposing the burden of redemption fine on the complainant and the driver who appeared to be totally innocent in the matter; to make the seller exclusively responsible to pay the leviable amount of duty, taxes etc. as per law and to report compliance within 30 days. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE FEDERAL TAX…

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