Law: Customs Act, 1969

Section: 14

Customs Act (IV of 1969)---Ss. 14, 25, 32 & 81---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Demurrage--­Deliberate delay in assessment by Customs Authorities--­Misinterpretation of provision of law---Finally declared value was accepted---Delay and detention certificate was issued which was not honoured by the Port Trust Authorities---Charge of demurrage charges---Validity---Assessment of goods was unnecessarily delayed by the Customs Authorities without any justification---Goods were not assessed under S.81 of the Customs Act, 1969 on the request of Complainant/importer---Delay in finalization of assessment took place on account of processing by Customs Authorities and it had been admitted by the Assistant Collector that the Complainant/importers were entitled to delay and detention certificate for the period 27-3-2003 to 24-4-2003---Federal Tax Ombudsman recommended that Central Board of Revenue was to direct the Collector of Customs to issue a revised delay and detention certificate for the aforementioned period within fifteen days and advise Port Authorities to remit the demurrage charges and refund the same to the Complainant/importers. FINDINGS/DECISION The complaint has been filed against extraordinary delay in finalization of assessment of goods causing considerable expense on account of demurrage. The Complainants have stated that they imported a consignment of spare rolls for their Flour Roller Mills and filed bill of entry for clearance on 7-3-2003. The goods were thoroughly examined by the Customs staff; the examination was completed on 26-3-2003 but assessment was not finalized. The complainants requested the Customs officials to finalize the assessment under section 25 of the Customs Act but the request was not acceded to. They first sent a letter, dated 5-4-2003 to the Collector of Customs (Appraisement) requesting him to finalize the assessment, after hearing them to save them the burden of demurrage. At last they contacted the Additional Collector of Customs who ordered release of the consignment on the declared value and the assessment was finalized on 25-4-2003. 2. The Complainants stated that…

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