Law: Customs Act, 1969

Section: 168(2)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Customs Act (IV of 1969)--- ----S. 168(2)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Seizure by Customs Officer---Complainant alleged that his Taxi Cab was seized/detained by Collector of Customs (Preventive) on 13-9-1998---No show-cause notice was issued and no action was taken on his applications and reminders---Department had admitted the seizure by Anti-smuggling Organization and presence of vehicle in the bonded wherehouse---Validity---Vehicle was seized by the Customs Department on 13-9-1998 and show-cause notice under section 168(2) should have been issued to him within two months of its seizure failing which the seized vehicle should have been returned to the person from whose possession it was seized---Federal Tax Ombudsman recommended Central Board of Revenue to direct the Collector of Customs (Preventive) to return the vehicle to the owner. FINDINGS/DECISION The complaint has been filed against the Collector of Customs (Preventive) on account of the detention/seizure of a Yellow Taxi Cab bearing registration No.PL-7468 on 13-9-1998. The complainant had stated that despite vigorous efforts, the Customs Authorities have not issued any show-cause notice or given reasons for detention of the vehicle, more than five years have elapsed but no action has been taken and no intimation given to him about the vehicle in spite of his repeated applications and reminders. 2. The complainant stated that he sent his latest application to the Deputy Collector (Preventive) on 17-1-2004 and another application to the Collector on 28-2-2004 but received no reply. He personally visited various offices of the Customs Department, his taxi was still parked in CPF bond in a very bad condition, and requested that the matter may be inquired into and the Customs Authorities be directed to release the taxi to him. 3. The Collector of Customs (Preventive) admitted in his reply that the Yellow Cab taxi was seized by the Anti-Smuggling Organization of the Collectorate on 13-9-1998 as it was found in white colour and used as a private car instead of being used as a taxi. He stated that the case file was sent to the appropriate officer to…

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