Law:

Section:

Customs Act (IV of 1969)--- ----S.25---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3), 9, 10 & 11---Enhancement of assessable value of imported goods---Demand of short levied amount of customs duties and taxes---Complaint against---Complainant had filed complaint against customs for arbitrary enhancement of assessable value of its imports of goods without supplying evidence of higher assessable value---On continued failure of customs to produce proper proof of higher value, complainant filed a refund claim of the amount of customs duties and taxes which had been forcibly recovered from the complainant---Settlement of said refund having excessively been delayed by the customs authorities, complaint was filed---Customs authorities forced the demand of short levied amount of customs duties and taxes on the complainant company by threatening closure of their bonded warehouses operations and in circumstances had forcibly recovered the additional amount---Besides the customs authorities failed to protect their live file containing the documents of the case from loss and misplacement---As protection of live file containing the documents of the case against loss or misplacement was a top res­ponsibility of every Government Department, its loss or misplacement aggravated the extent and seriousness of maladministration involved in the case---Customs Officers dealing' with pre-audit of refund claims objected to refunding the amount on the basis of which the Audit Para had been settled and thus the decision to grant unlawful and unjustified refund was timely aborted---In view of said findings recommendations had been made that disciplinary action be taken under the Removal from Service (Special Powers) Ordinance, 2000 against: Customs Officers/officials who initially assessed the goods on lower value without obtaining the relevant valuable advice in terms of relevant Import Trade Price, Customs Officers/officials who failed to obtain the requisite evidence from Directorate of Revenue Receipt Audit of higher Import Trade Price after detection of short levy and Customs Officers/officials who sanctioned refund claim after the Audit Para…

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