Law: Customs Act, 1969

Section: 33

Customs Act (IV of 1969)---S. 33---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Refund to be claimed within six months---Excess payment. of customs duty---Claim of refund---Inordinate delay in issuance of such refund---Demand of original challan by the Customs Authorities after about five years ---Validity---Maladministration on account of inordinate delay in initiating the processing of refund claim as well as on account of non-observance of legal procedures regarding service of notices and keeping documentary evidence/acknowledge­ment of service of notices was proved---Federal Tax Ombudsman recommended that the concerned Deputy Collector Customs confirms issuance of refund as promised by him within ten days and Member (Customs), Central Board of Revenue issues directions, to all Collectors concerned to ensure that processing of refund claims is taken up within seven days of the filing of claim and each claim is settled within three months from the date of the claim. DECISION/FINDINGS Maladministration is alleged in the instant complaint on the part of officials concerned in the Collector of Customs (Appraisement) Karachi for neglect, inattention, inefficiency and causing delay in issuing the refund due to the complainant' since 29-12-1994 when it was applied for on account of excess payment of customs duty. 2. Representative of the two sides are heard. The undisputed facts are that it is an old case of 1997 vide IGM No. 1547 of 1996, dated 23-10-1996. Index No. 35, Case No.6811., dated 26-11-1996 (File No. S2/16/97-II) has been retrieved from old record. Scrutiny of the documents revealed that the importer filed the claim on 28-12-1996 vide their application, dated 24-12-1996 against photostat copies of all documents. Therefore, prior to further proceedings, the importer was advised to provide original documents and also appear for hearing vide office letter No. S2/16/9-II, dated 4-12-2001. However, neither any one appeared for hearing nor any reply of the same was received. 3. The respondent. Mr. Saeed Akram, Deputy Collector, Customs…

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