Law: Customs Act, 1969

Section: 33

Customs Act (IV of 1969)--Ss. 33 & 37---Sales Tax Act (VII of 1990), S. 10---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9(2)--S.R:O. 1045(I)/91---Refund---Export of textile products---Refund of sales tax against exports of cotton waste was allowed---Refund allowed was declared inadmissible in post sanction audit---Amount was recovered from duty drawback claims by the Department---Department filed appeal before High Court---Complaint for non-issuance of refund--­ Validity--Tribunal decided the matter twice in favour of the complainant/assessee, but the Customs Department did not refund the amount of sales tax on the plea that the matter was sub judice before the High Court---Issue in complaint and before the High Court was the same---No .interference could be made in circumstances---Particulars of appeal were not provided nor the officials of the Department seem to be aware of the status of the pending proceedings---Federal Tax Ombudsman recommended that Central Board of Revenue should issue order to the effect where the Department takes the plea that it has filed any appeal or proceeding which was pending it must give full particulars alongwith the copy of the appeal/petition and after filing appeal or petition before Tribunal, High Court or Supreme Court, the Department should serve a notice intimating the assessee about the filing of appeal/petition. FINDINGS /DECESSION The complaint has been filed against the Export Collectarate for their refusal to refund the amount of Rs.686,290 in violation of the orders of the Customs, Excise and Sales Tax Appellate Tribunal The complainants are a private limited company engaged in manufacturing and exporting 100% textile products. They were allowed refund of sales tax against exports of cotton waste under S.R.O. 1045(I)/91. In April, 1998, the Collector of Customs (Exports) issued several demand/show­cause notices that the post-sanction audit had revealed that the refunds allowed to them were not admissible They replied to the show-cause notices and denied the allegations. The Collector passed the adjudication orders dated 21-10-1999 and recovered Rs.686,290, Rs.22,352 from duty…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492