Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9

Law: Customs Act, 1969

Section: 169

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---Ss. 2(3) & 9---Maladministration--- Auction was held by the Customs Authorities one day before the date intimated to the complainant---Authorities had informed the complainant fixing the. date of auction as 2nd June, 1999, but they auctioned the car on 1st June, 1999---Such date was intimated to the complainant under the order of Wafaqi Mohtasib--- Department tried to justify its action on the ground that notice had been published in two daily newspaper for auction on 1-6-1999 and 2-6-1999---Validity---Mere issuing of public notice was not sufficient to justify the change of date as the complainant had specifically been informed that the auction will be held on 2nd June, 1999---Public notice issued in the normal course changing the date of auction different from the one intimated to a party, could not exonerate the customs Authorities from committing such irregularity---Complainant protested and pointed out that the date of auction intimated to him was 2nd June, 1999 and he had to arrange money for the auction bid---Fact that the complainant visited the office on the 1st June and time was allowed up to 12-30 p.m. but he did not turn up by itself was not sufficient to justify the irregularity--Auction. according to the Department was fixed for two days i.e. 1st June, 1999 and 2nd June, 1999, as the complainant had been advised the date of auction as 2nd June, 1999---Proper course for the department was to hold the auction on 2nd June, 1999--­Rushing with the auction on 1-6-1999 was not necessary because it was possible that the complainant might not have been able to collect bid money in such a short period ---Maladministration on the part of the Department by their acts of omission and commission was completely established in circumstances. (b) Customs Act (IV of 1969)--- ----S.169---Confiscation of vehicle---100% redemption fine-in lieu of confiscated vehicle in addition to the Customs duty and other taxes payable thereon was levied---Fine was reduced to 30% besides payment of the duty and taxes by the Appellate Tribunal---Vehicle was -sold out by the Department in an auction…

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