Law: Customs Act, 1969

Section: 202,First Schedule,195C,18(2)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Customs Act (IV of 1969)--- ---Ss. 202 & 195-C---S.R.O. 484(I)/92, dated 14-6-1992---S.R.O. 978(I)/95, dated 5-11-1995---S.R.O. 1050(I)/95, dated 29-10-1995---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Regulatory duty---Recovery proceedings---Complainants contended that agreement to resolve the issue through S.195-C of the Customs Act, 1969 mechanism had created an. estoppel on the Department and the Department could not approbate and reprobate at the same time, since on the one hand Department was allowing the complainants to get the issue resolved under S.195-C of the Customs Act, 1969 while on the other hand it had invoked the recovery proceedings-Validity-Complainant had raised no issue invoking maladministration that required to be settled---No intervention was called for---Record indicated that the Department previously agreed to submit the case before the Alternate Dispute Resolution Committee---Complainants themselves requested that the case may be put up for alternate dispute settlement---Federal Tax Ombudsman, under the circumstances, recommended that the case be taken up by the Alternate Dispute Resolution Committee in the Central Board of Revenue and the issue should be heard and decided by the said Committee within one month. FINDINGS/DECISION JUSTICE (RETD.) MUNIR A. SHEIKH, (FEDERAL TAX OMBUDSMAN).---Maladministration in the instant case has been alleged on grounds that the complainants were served with a recovery notice for an amount of Rs.45,362,621 levied as regulatory duty on the imports of machinery and equipment made by them during the period from 1990-1995. It was further contended by the complainants that demand made by the Respondents by way of a notice under section 202 of the Customs Act was unjust, arbitrary and untenable. 2. It was inter alia argued as follows:- (i) The Recovery Officer, Customs House, Rawalpindi issued notice under section 202 of the Customs Act, 1969 to the complainant on 15-9-2006 which was violative of law and within the meaning of section 2(3) of the Federal Tax Ombudsman Ordinance, 2000. (ii) The complainant imported 35 consignments of plant, machinery and equipment…

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