Law: Customs Act, 1969

Section: 81

Customs Act (IV of 1969)--S.81(2)--Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.3---S.R.O.27(I)/98, dated 17-1-1998---S.R.O.554(I)/98, dated 10-6-1998---S.R.O.987(I)/99---Customs General Order No.7/1998---Customs General Order No. 14/1998---Provisional assessment of duty---Non-implementation of High Court's order in a case of provisional assessment whereof the goods were provisionally released against bank guarantee---Complainant contended that application was sent to Secretary (Machinery), Revenue Division, to implement the and release the bank guarantee but no action had been taken---Department contended that at the time of import the exemption of customs duty and sales tax was not available under Customs General Order No. 7 of 1998--- Customs General Order No. 14 of 1998 was issued at a later stage which was not applicable retrospectively and the benefit of exemption was denied---Complainants should adhere to the instructions contained in the of High Court to pursue the case before the Secretary (Machinery), Federal Board of Revenue, and not to approach the office of Assistant Collector of Customs---Complainants failed to comply with the order of High Court by not pursuing the case with the Federal Board of Revenue---Complaint be rejected being premature, the benefit of S.R.O.554(I)/1998 and S.R.O.987(I)/99 was not admissible to the complainants as the goods were manufactured locally, and the concession if granted would be a great loss to national exchequer---Validity---Held, it was established that High Court's order for decision within two months was not complied with and provisional release under S.81 of the Customs Act, 1969 attained finality due to inaction on the part of the Customs officials--Maladministration was established---High Court's order had now been complied with by the Chief Federal Board of Revenue after lapse of eight years; it would be appropriate if the complainants filed an application to bring the factual position to the notice of High Court for redressal of their long outstanding grievance. ORDER DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---The complaint has been filed against the Collector of…

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