Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 2(s), 16, 168 & 195---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3), 9, 10, 11 & 16---Delay in releasing seized goods---Staff of Directorate-General of Intelligence and Investigation seized Tyres of different sizes under provisions of S.168 of the Customs Act, 1969 for violation of Ss.2(s) & 16 of the Customs Act, 1969---Show-cause notice was issued to the complainant who was running a private warehouse for storing goods of private parties on rental basis---Adjudication Officer in his order-in-original, ordered vacation of show-cause notice and release of seized Tyres, but said Tyres were not released---Collector of Customs reopened the adjudication order under S.195 of the Customs Act, 1969, six months after the issuance of order-in-original, and show-cause notice was issued when complaint was already pending investigation in the Federal Tax Ombudsman Secretariat---Complainant requested the Customs several times for implementation of order-in-original but no action was taken on said repeated reminders which was tantamount to mal administration---Highhandedness of dealing by Customs Officials was also evident from the fact that the case had been instituted against the Godown Operator and not the owners of impugned goods/Tyres---Collector reopended the order-in-original on asking of Customs Intelligence, despite complainant had filed the complaint before the Federal Tax Ombudsman, which was in the knowledge of the Collector---Said arbitrary action had shown mala fide on the part of customs and was tantamount to prejudicing determination of a matter pending before the Federal Tax Ombudmsan---Recommendations were made to the Federal Board of Revenue to call for the record of the case, examine same and pass appropriate order for cancellation of reopening order-in-original and subsequent show-cause notice issued by the Collector; to direct Collector Customs (Preventive) to explain within 15 days as to why action under S.16 of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 for trying to prejudice the determination of a matter pending before Federal Tax Ombudsman,…

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