Law: Customs Act, 1969

Section: 37

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Customs Act (IV of 1969)--S.37---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---S.R.O. 172(I)/99, dated 22-8-1999, Scheds. I & IV ---S.R.O. 412(I)/2001, dated 18-6-2001---Duty drawback on goods used in the manufacture of goods which were exported---Duty drawback claimed on the export of Cotton Dyed Knitted Ladies Trousers' and 'children Biker Shorts'--- Payment was made at lower rate applicable to Legging---Classification of goods---Determination of---Non-adjudication of representation by the exporter---No opportunity of hearing--­Complainant in respect of delay in balance payment---Department had not given any reason or explanation for not responding to the letters of the complainant, keeping the claims pending and delaying their disposal, and not allowing him opportunity to submit evidence in justification for duty drawback on the exported goods in the category of garments---Such was a classification problem, which could have been decided if the authorities had acted in an impartial and pragmatic manner---Federal Tax Ombudsman recommended that Central Board of Revenue should constitute a committee under the Collector of Customs (Appraisement) with the representatives of the Export Collectorate and the Knitware Association as members to examine the samples, afford opportunity of hearing to the complainant and decide the classification within one month; that C.B.R. should direct the Collector of Customs (Exports) to finalize the disposal of the duty drawback claims on the basis of the said Committee's ruling within forty-five days. DECISION/FINDINGS The complaint has been filed against the alleged "malicious and unilateral act" to "deduct", i.e. reduce the amount of duty drawback claimed on the export of `Cotton Dyed Knitted Ladies Trousers' and `Children Biker Shorts' and repayment at the lower rate applicable to Legging. The Complainant's Attorney stated in the complaint that the Examiner reported the goods as trousers and shorts in the export consignments but the appraiser and the Principal Appraiser endorsed that the goods seemed to be Legging. Samples were drawn and sent to the Collectorate. The duly drawback claims…

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