Law: Customs Act, 1969

Section: 18

Customs Act (IV of 1969)---S. 18B---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Levy of service charge ---Pre-shipment inspection fee---Non-refund of ---Mal-administration--Complainant claimed refund of payment made as pre-shipment inspection charges alongwith mark-up at the rate of 15% ---Department contended that refund claims were lodged in the Air Freight Section of the Preventive Directorate, Karachi although the subject consignments were imported through Sea Port and no claims were filed in the Appraisement Collectorate and in absence of any particular material, it was not possible to locate the subject claims---Validity --Department apparently had not been able to locate die claims filed by the claimant---Complainant had submitted copy of letter referring to its earlier letter requesting for refund of Pre-shipment Inspection Service Charges---Records of Customs Department were completely silent over the subject---Even if the letter had been addressed to wrong section of the Customs Department, it was the duty of that section to forward same to the proper section or return to the complainant with advice to follow the proper course---Nothing was done which shows complete negligence in performance of duty and discharge of responsibilities which amounts to maladministration--­Simple courtesy of acknowledging receipt of the claim was not even shown---All these acts of omission and commission amount to maladministration- --Claim for 15% mark-up could be made either under the agreement or as provided by law---Neither there was any agreement nor any provision in the Customs Act, 1969 for payment of mark-up in such a situation---Federal Tax Ombudsman recommended that the complaint copy of which had been supplied to the Collector of Custom be treated as application for refund, that the concerned authority after hearing the complainant and examining such further documents as might be produced or required to be produced, pas, a speaking order within thirty days and that Central Board of Revenue to issue instruction to all its department that where any claim or application is delivered or received in a wrong section the same be…

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