Law:

Section:

Customs Act (IV of 1969)--- ----Ss.17 & 180---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Sales Tax Act (III of 1951), Ss.37(c) & 45---Seizure---Adjudication---Show-cause notice---Mal­administration---Complainant was manufacturer of cigarettes, customs staff impounded a truck load of consignment of cigarettes---Show-cause notice was issued by Additional Collector, Customs, which was duly responded---Hearing was held in 1998---Adjudication order was not received and was delayed for about 7 years---Delay in adjudication was cause of complaint---Department had alleged that delay was caused due to changes in jurisdiction and shifting/transfer of record the case file went missing---Validity---Very disturbing aspect was prevailing in the departments where there was no security for the record which was a serious maladministration---Federal Tax Ombudsman recommended that Central Board of Revenue to produce manual circular or instructions relating to maintenance, preservation and transfer of record from one office to another---Parties should be informed of such transfer---Transferee department should issue intimation to parties---Systemic reforms be suggested. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The main points in the complaint are as follows;-- (i) The complainant, a private limited company, is engaged in manufacture of cigarettes. On 25-9-1997 the customs staff of Gujranwala impounded a truck of the complainant enroute to Lahore from Swabi carrying the consignment of 289 packarites of cigarettes. (ii) On the basis of seizure report dated 30-10-1997 the Additional Collector, Customs, Gujranwala issued show-cause notice dated 12-11-1997 which was duly responded by the complainant. (iii) The last hearing its the case was held on 24-12-1998 at Gujranwala by Mr. M. Ghauri, the then Additional Collector, Customs. (iv) Since the last hearing dated 24-12-1998 nothing has been heard from the respondent. The complainant has not received the adjudication order which has been delayed for about 7 years. (v) The complainant's counsel tried to find out the actual position verbally and also in…

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