Law: Customs Act, 1969

Section: 33

Customs Act (IV of 1969)--S. 33---Light House Act (XVII of 1927), S. 19---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)-­Refund ---Light dues---Payment of light dues in respect of vessels not calling at port of Karachi but at Port Bin Qasim where, the complainant/assessee paid the said dues again---Claim of refund of such amount---Non-payment of, on the pretext that light dues not being customs levy, the Collectorate was not empowered to refund the same--­Validity---Federal Tax Ombudsman appreciated the fact that when the matter was referred to the Assistant Collector, he acted very promptly and informed the office that he had already sanctioned the refund and it would be paid to the complainant/assessee---Complainant /assessee, however., did not seem confident that the promise would be fulfilled ­Federal Tax Ombudsman recommended that Chairman, Central, Board of Revenue should direct the Collector of Customs (Appraisement) to keep a very close watch on the working of the C.A.O. FINDINGS/DECISION The complaint relates to the non refund of light dues by the Customs Authorities paid in respect of a ship which did not berth, at the Karachi Port. Messrs Argonafits (Pvt.) Limited have stated in the complaint that they had, paid an amount of Rs.40,968 in the Karachi Custom House on account of Light Dues in respect of Vessel M/V CIDO PASIFIC. However, the said Vessel did not call at the Port of Karachi and berthed at Port Bin Qasim where they paid the said dues again. They claimed refund from the Karachi Custom House on 26-2-2003 and sent a reminder dated 7-3-2003 but the amount was not paid. They have requested that instructions be issued to the Collector of Customs to refund the amount under section 33 of the Customs Act. 2. The Chief Accounts Officer (C.A.O.) of the Appraisement Collectorate submitted parawise comments on the complaint which were forwarded by the C.B.R. to this office. He admitted that the complainant had paid Rs.40,968 as Light Dues but the Vessel berthed at Port Bin Qasim instead of Karachi Port. The dues were collected by the Collector of Customs under the power delegated under the Light House Act 1927 and…

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