Law: Customs Act, 1969

Section: 80

(a) Customs Act (IV of 1969)--Ss. 80(1) & 25(1)---Customs Rules, 2001, R. 109(3)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Provisional assessment of duty---Value of imported and exported goods---Assessment had to be completed without undue delay---Complainant contended that in event of dispute, or where the goods were required to be tested, the goods, pending such tests could have been released provisionally under S.81(1) of the Customs Act, 1969---Department did not do that and took more than one month to determine the description/composition of goods---Validity---Department detained the samples for a period of one month without any justification causing undue delay which amounted to maladministration---Complainant had to unnecessarily incur demurrage---Department should issue to the complainant 'delay and detention certificate' for the said period to enable the complainant to seek waiver of demurrage from the Port authorities---Undue delay of one month caused by the department in dispatching samples of goods to the Laboratory was clearly an act of `maladministration'---Federal Tax Ombudsman recommended that the Central Board of Revenue direct the relevant Customs authority to issue delay and detention certificate to the complainant for the period from 2-8-2004 to 2-9-2004 to enable him to apply to the port authorities for waiver of demurrage charges. (b) Customs Act (IV of 1969)--- ----Ss. 25(1) & 80(1)--Customs Rules, 2001, R.109(3)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Value of imported and exported goods---Complainant asked the Department to disclose and confront him with the material/evidence on the basis of which they had arbitrarily enhanced the value but they did not---Value of consignment was assessed without any basis--Complainant was incurring heavy demurrage, storage and other port charges---Duty and taxes were paid under protest and got the goods released--Neither the complainant was given any notice as required under S.25(4) of the Customs Act, 1969 nor for that matter passed any order under R.109(3) of the Customs Rules,…

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