Law: Customs Act, 1969

Section: 179

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 2(3)---Customs Act (IV of 1969), S.179---Maladministration--­Delay in passing fresh orders---Adjudicating Authority was under a legal obligation- to decide the case within 45 days but in the present case, no outcome was evident even after a lapse of 5 years and it was regrettable that Officers of the Revenue so blatantly disregard the .law, rules, regulations and instructions as respects facility to the taxpayers---Care was understandably to be exercised to protect Government revenue but not at the cost of convenience to the taxpayers which was also to be kept in view---Delay in adjudication was denial of justice to a citizen who had waited for too long in getting finality to the case which was a classic example of "maladministration" caused by indifference of the concerned Authorities--- Federal Tax Ombudsman recommended that the matter be decided within three weeks. DECISION/FINDINGS The Complainant-Company alleges 'maladministration on the part of Assistant Collector, Customs, Haripur due to delay in passing fresh orders to give effect to Order in Appeal (1629-1630/96), dated 18-12-1996 against a demand raised on 15-2-1994 at Rs.36,935 and Rs.93,879 on 21-2-1993. 2. The facts as these emerged on discussion with the two Representatives; are that on 15-2-1994 demand was raised at Rs.36,935 and Rs.93,897 on 21-2-1993 when the Director-General, Audit Revenue Receipts, Lahore pointed out that the complainant did not pay penal surcharge @ 2% under section 598 of the Customs Act, 1969. On appeal both the orders were set aside and remanded back on 18:12-1996 for decision de novo according to the instructions in…

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