Law: Customs Act, 1969

Section: 33

Customs Act (IV of 1969)---Ss. 33 & 30---Finance Ordinance (XII of 1982)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9--­Refund---Surcharge---Refund claimed on the ground that surcharge was levied @ 10% instead of 5% which was actually leviable, was not decided after lapse of about 10 years---Validity---Without going into the question whether or not the correct rate of surcharge was applied or whether refund was due or not, it was observed that it was a case of maladministration in that the application for refund filed for more than 10 years back was still pending disposal---Department was not even sure whether or not the case had been processed in past or whether it was rejected or accepted---Department should reconstruct the refund claim with the help of the complainant by associating him in the task of its reconstruction and case should then be decided on its merit forthwith--­Delay caused also called for an enquiry to determine the case of delay and to pinpoint the responsibility for the same---Federal Tax Ombudsman recommended that Revenue Division was to direct the Customs Authority, to reconstruct the relevant files of the complainant in the manner as indicated and decide the refund claim of the complainant on its merits, in accordance with the provisions of-law, without loss of time and initiate an enquiry to investigate the causes of inordinate delay that had occurred in the processing/deciding of the refund claim filed by the complainant long ago and identify the persons responsible for delay for taking appropriate action against them for causing inexcusable delay in the disposal of the claim. FINDINGS/ORDERS It is a complaint against Customs Authorities, Dryport, Lahore for causing abnormal delay in the payment of refund of the amount of import surcharge allegedly charged from the complainant at the rate of 10% which was snore than the then leviable rate. Brief facts as narrated in the complaint are that the complainant had imported synthetic filament yarn and acrylic yarn and moved it into a bonded warehouse. On exbonding, he was charged import surcharge @ 10 % instead of 5 % . Although he had filed the. refund…

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