Law: Customs Act, 1969

Section: 35

Law: Constitution of Pakistan, 1973

Section: 37(d)

Law: General Clauses (Amendment) Act, 1997

Section: 24A

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Customs Act (IV of 1969)---S. 35---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 9---Constitution of Pakistan (1973), Art. 37(d)---General Clauses Act (X of 1897), S. 24-A---Import Export Procedure Order, 1998, para. 19.16---Pakistan Custom Tariff, Hdg. 9904.0010---S.R.O. 1147(I)/89---Drawback of the export on imported goods---Goods were re-exported being defective with the permission of Central Board of Revenue and Ministry of Commerce--­Same quality of goods were imported and duty was paid and Bank guarantee was also furnished--- Customs Authorities refused to refund the custom duty paid on the re-exported defective consignments and Bank guarantees had also not been refunded and returned by the Customs Authorities being import of such goods on other port and due to non-­furnishing of consumption certificate of such goods---Validity---Customs Authorities had accepted the position that the imported goods would be re-exported with the approval of the Central Board of Revenue and Ministry of Commerce---Complainants had submitted an Indemnity Bond that they shall import the same material of the same grade at the same port i.e. Port Muhammad Bin Qasim within 180 days from the date of re-export---Customs Authorities maintained that they should have imported replacement consignment free of duty under S.R.O. 540(I)/98 from the same port whereas the complainants imported the goods from Karachi Port and either did not claim or were not allowed exemption by the Appraisement Collectorate---Complainants had not explained the circumstances under which they did not comply with the undertaking of importing replacement consignment from Port Muhammad Bin Qasim--­Fact remained that the imported goods were re-exported and replacement goods were also imported in the country through another Customs station---Since the exemption from duty was not availed on import of replacement consignment, the duty charged and Bank guarantee ought to have been refunded and released---No justification was available with the Customs Authorities to require the importer to furnish consumption certificate of goods, whose re-export they themselves allowed, for release of…

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