Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 19 & 20---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3), 9, 10 & 11---Availing benefit of exemption of duties and taxes---Delay in the release of Indemnity Bond---Maladministration---Complainant installed the imported machinery and obtained Installation certificates from Assistant Collector Customs and Central Excise within one year from the date of importation of machinery in accordance with law---Complainant in accordance with the provisions of concessionary notification, submitted fourteen Indemnity Bonds to the authorities to be discharged on production of Installation Certificates from the Assistant Collector, Customs and Central Excise---Required Installation Certificates were produced by the complainant, but the Indemnity Bonds were not discharged by the authorities despite repeated reminders---Inattention and delay in the discharge of duties and responsibilities was established beyond any doubt which was tantamount to mal administration---Recommendations were issued to Revenue Division to direct the concerned officials to decide the pending issue of release of Indemnity Bonds in accordance with law within a period of 15 days; to initiate departmental action against those found responsible for the gross mal administration involved in the case and to report compliance within 7 days thereafter. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---This complaint has been lodged against delay in the release of Indemnity Bonds furnished by the Importer in spite of production of necessary certificates regarding installation of imported machinery issued by the competent authority in accordance with the provisions of concessionary notification S.R.O. 554(I)/98 dated 12-6-1998, and also due to inattention to the letters sent to expedite the matter. 2. The complainant has stated that fourteen Indemnity Bonds were submitted under the provisions of S.R.O. 554(I)/1998 dated 12-6-1998 to the respondent to be discharged on production of Installation Certificates from the Assistant Collector, Customs and Central Excise. The required Installation Certificates were…

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