Law: Customs Act, 1969

Section: 201,216

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Customs Act (IV of 1969)--- ----Ss.216 & 201---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---No compensation for loss or injury except on proof of neglect or wilful act---Appellate Tribunal directed to release illegally seized goods---Goods were found short in number/ quantity, which were seized and stored in warehouse and the same were also not in genuine condition----Complainant requested the department to arrange delivery of seized goods in genuine conditions---Seizing agency was reluctant to release the same quantity/number of goods as were seized and entered in the seizure report nor were they willing to release them in their original condition---Complainant contended that the department may be directed to release the same quantity/number of goods as were seized and in genuine/original condition and loss caused due to illegal seizure and wrong prosecution, based on mala fide intention, may be calculated---Validity---Necessarily an inquiry was to be instituted to inquire into the allegations levelled regarding loss of and damage to the goods stored---Revenue Division should appoint an inquiry officer to inquire into the allegations---Inquiry Officer so appointed should examine the stored goods in the presence of complainant or his authorized representative as well as in the presence of concerned functionaries to determine the veracity/truth or otherwise, of the allegations levelled---If the Inquiry Officer came to the conclusion that the goods were missing or/and they were seriously damaged or deteriorated he may call upon the complainant or his authorized. representative to prove that such loss or damage had occurred due to negligence of the officer/officers or by their wilful acts as per the requirements of S.216 of the Customs Act, 1969---If the Inquiry Officer concludes that the loss and damage had indeed occurred due to negligence and wilful acts of the concerned functionaries he will identify the officer responsible for such loss or damage/injury to the goods; he will also determine the extent of loss and the damage in monetary terms---Federal Tax Ombudsman recommended that Revenue Division appoint an…

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