Law:

Section:

Customs Act (IV of 1969)--- ----S.156(1)(64)---Punishment for offences---Personal penalty and redemption fine was remitted by the Appellate Tribunal---Department was approached for release of goods, but of no avail---Department contended that Reference had been filed against of Appellate Tribunal which was pending before the High Court---Validity---Admittedly, Appellate Tribunal remitted personal penalty and redemption fine and Department filed a Reference before the High Court against of Appellate Tribunal but it had not been suspended---Mere filing of appeal in higher forum did not automatically suspend the of lower forum---Non-releasing of seized goods after of Appellate Tribunal being unlawful and arbitrary was tantamount to maladministration under S.2(3) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000---Federal Tax Ombudsman recommended that Federal Board of Revenue direct the Collector of Customs, concerned to ensure implementation of the of the Customs Appellate Tribunal and release the seized goods, as per law, without prejudice to the final outcome of the reference filed in the High Court. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, (FEDERAL TAX. OMBUDSMAN).---The complainant, a border agent, contends that the goods in transit (polyester cloth) for Afghanistan were wrongly confiscated, vide Order-in-Original No.4-7/2010 dated 22-12-2010, by Deputy Collector Customs, Peshawar, However, the Collector Customs (Appeals) vide Order-in-Appeal No.140 of 2011 dated 26-5-2011, ordered release of the confiscated goods on payment of redemption fine of Rs.330,000, along with personal penalty of Rs.230,000 under section 156(1)(64) of the Customs Act, 1969 (the Act). The Customs Appellate Tribunal on the complainant's appeal remitted the personal penalty and redemption fine vide order dated 27-12-2011. Thereafter, he ' approached the Department for releasing the seized goods, but to no avail. 2. The complaint was sent for comments to Secretary, Revenue Division, in terms of section 10(4) of the FTO Ordinance 2000. In response, the FBR forwarded parawise comments by Collector of Customs, MCC, Peshawar, vide Letter…

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