Law:

Section:

Customs Act (IV of 1969)--- ----S. 168---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3), 9, 10 & 11---Seizure and confiscation of vehicle---Vehicle imported by the complainant was seized and confiscated by Customs Anti-Smuggling Unit vide order-in-original---Appeal filed by the complainant against order-in-original having been rejected by the Collector, complainant filed second appeal before Appellate Tribunal, which was accepted and Appellate Tribunal, directed Customs authorities to release vehicle in question---Despite said direction of the Appellate Tribunal, authorities not only failed to release the vehicle, but also threatened the complainant with seizure of the other vehicle of the complainant as well---Tribunal while passing in favour of the complainant had observed that vehicle in question had been imported and sold by the complainant as per law---Non-release of vehicle in question without any stay order of the High Court, against the Appellate Tribunal's in favour of the complainant, was unlawful, arbitrary and offensive, which was tantamount to maladministration---Recommendations, were made to Federal Board of Revenue, to ensure implementation of of the Appellate Tribunal forthwith and release the vehicle to its lawful owner without any further delay; to investigate as to why the Federal Board of Revenue Officials were repeating maladministration again and again by refusing to implement orders/ s of Appellate fora, without any stay order of superior fora, and make effective arrangements to forestall the chances of repetition of any such violation in future; and to report compliance, within 21 days. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---Messrs Automobile Corporation of Pakistan (Pvt.) Ltd., Karachi, a private company, has alleged maladministration on the part of Customs Anti-smuggling Unit, Nowshera, as also the Noshwera police . It is stated that the Company purchased the following six Mercedez Benz vehicles from Messrs Tools and Jigs (Pvt.) Ltd. on 14-1-2005 which is stated to be a subsidiary of Kahuta Research Laboratories (KRL): Sr. No. Engine No. Chassis No. 1…

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