Law: Customs Act, 1969

Section: 33

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)-----Ss. 2(3) & 9---Jurisdiction of Ombudsman---Scope---Ombudsman in order to redress grievances of complainants could take cognizance of and investigate cases involving "maladministration". (b) Customs Act (IV of 1969)--S. 33---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9 & 11---Refund of duty; claim for--­Loss of original case file---Delay in decision of case ---Effect--- -Department had reconstructed file of case---Record showed that complainant had neither produced evidence nor attended hearings before department in spite of getting time to produce evidence---Undue delay in settlement of such claim was due to loss of case file---Best course for complainant was to attend adjudication proceedings and enter his defence alongwith documentary evidence to enable department to decide case in accordance with law on merits at an early date---Ombudsman recommended to C .B.R. to direct department to decide case on merits in accordance with law within specified time after providing complainant opportunity of furnishing evidence and being heard; and to investigate and eliminate causes/factors leading to loss/misplacement of active files to streamline the procedure for their proper maintenance, so as to avoid loss of and damage to case files and inconvenience to dealing public. (c) Customs Act (IV of 1969)--- ----S. 33---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)(ii)---Old refund claim---Inordinate delay in settling such claim would tantamount to "maladministration. DECISION/FINDINGS This complaint alleges '`maladministration' on the part of Lahore Dryport Customs Authority for non-payment of refund of duty amounting to Rs.84,096 paid by the complainant in excess of what was payable due to over-assessment made at a price higher than the prevailing one. Since the complainant's goods were assessed at a unit price of US $ 720 per metric ton instead of US $ 650 per metric ton- it applied for refund providing evidence of lower value at which the item in question had been assessed Q US $ 650 per metric tort. The…

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