Law: Customs Act, 1969

Section: 201,216,217,169(4)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Customs Act (IV of 1969)--- ----Ss. 201, 216, 217 & 169(4)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---S.R.O. 739(I) of 1999, dated 12-6-1999----Customs General Order (1 of 1997), dated 12-6-1997---Procedure for sale of goods and application of sale proceeds---Redemption fine---Adjudicating Officer (Additional Collector) ordered outright confiscation of truck, which was upheld by Collector of Customs---Appellate Tribunal ordered release of truck on payment of duty and taxes and redemption fine---Complainant approached the concerned authorities for release of truck as ordered by the Appellate Tribunal but department did not release the vehicle on the ground that it had been auctioned before the receipt of Appellate Tribunal's order---Refund of sale proceeds of truck was demanded after deduction of duty and taxes but to no, avail---High Court directed the department to refund sales proceeds of auctioned vehicle after deducting duty, taxes and fine as ordered by the Appellate Tribunal---At the time of seizure the department had shown the value of truck as Rs.20 lac (market price) in the `seizure' document but the vehicle was sold in auction at a low price for (Rs.10,63,000) without associating the complainant with auction proceedings---Additional Collector refunded an amount of Rs.547,408 after deducting duty, taxes and redemption fine---Complainant contended that redemption fine could not be deducted from the auction proceeds because the goods having 'been auctioned were not available for redemption---Validity---Vehicle being nine years old at the time of auction was required to be assessed/appraised by the department in terms of provisions of Customs General Order (1 of 1997), dated 12-6-1997 keeping in view the condition of vehicle---As the vehicle was old and used the department had to appraise it on its physical condition---No `maladministration' was observed on this account nor can `maladministration' be attributed to the department for their refusal to refund the redemption fine in the first instance for they were acting at the time in accordance with High Court's order passed in the complainant's own case…

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