Case Details

Citation(s)
2002 SLG 767 2002 SLD 767 2003 PTD 329
Federal Tax Ombudsman
Complaint No. C-155/K of 2002, decision dated: 29-04-2002
JUSTICE (RETD.) SALEEM AKHTAR, FEDERAL TAX OMBUDSMAN
M. Mubeen Ahsan, Dealing Officer. Kausar Ansari, Manager. M. Amir Thahim, Assistant Collector of Customs (Exports)

MESSRS UNITED IMPEX, KARACHI

VS

SECRETARY, REVENUE DIVISION, ISLAMABAD

Law: Customs Act, 1969

Section: 21

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Customs Act (VI of 1969)---S. 21---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Duty drawback---Non-payment of duty draw-back---Complaint against---Three duty drawback claims filed in 1995, 1997 and 1999 remained unpaid till March, 2002---On receipt of the complaint, the Department obtained duplicate papers from the complainant and promptly made the payment---Original claim-papers were not available with the Department---Personal efforts - of the complainant and his letters received were not responded by the Authorities---Collector's reply characteristically did not offer any explanation for wrong adjustment, inordinate delay, failure to reply to the exporter's letters and the only excuse offered was about recovery campaign which was belied by the letter of his own office---Such was clearly a case of maladministration on account of neglect, inattention, inefficiency and failure in discharge of duties and brought in to sharp focus how casually and on-seriously the complaints referred by this forum were processed---Federal Tax Ombudsman recommended that Central Board of Revenue (i) depute the Director-General Enquiries to carry out an inquiry and identify the dealing officials and senior officers responsible for the gross maladministration and (ii) initiate appropriate disciplinary proceedings against those found guilty and suitably penalize Item. FINDINGS/DECISION The complaint has been filed against the Customs Exports Collectorate in respect of a duty drawback claim filed in 1995 forfeited and two claims filed in 1997 and 1999 not yet paid by the Customs Authorities. The complainant stated that the amount of the first claim for Rs.1,91,309, filed vide SR-2 No.32241 on 22-3-1995, was credited to the account of the Collector of Customs on the instruction of Bank Guarantee Cell as intimated (three and a half years later), by the Assistant Collector of Customs, Treasury, vide letter, dated 1-7-1998. The complainant personally approached the senior officers of the Department several times and wrote letters, dated 16-7-1998, 16-2-1999, 6-7-1999, 12-1-2002, 19-1-2002, 28-1-2002 and 8-2-2002 'to get back the amount. He neither…
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