Law: Customs Act, 1969

Section: 19

Customs Act (IV of 1969)--S.19(2)(3)---S.R.O. 358(I)/2002, dated 15-6-2002---S.R.O. dated 22-10-2002---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---General power to exempt from customs duties---Vehicle/car was imported under Disabled Persons Scheme---Documents for clearance of vehicle were filed well in time---Bill of entry was filed on the date, i.e. 22-10-2002, on which the concession to disabled persons was withdrawn through another S.R.O. dated 22-10-2002 and complainant was asked to pay the duty and taxes at full rates---Validity---There was no dispute regarding the facts of the case as admittedly the concession was withdrawn on the same date as the bill of entry was filed and thus legally the concession was no longer available with effect from the said date, particularly in view of subsections (2) & (3) of S.19 of the Customs Act, 1969; on the other hand, authorization of the Ministry of Commerce was obtained as far back as on 11-6-2002 and the L.C. was opened by the Complainant on 27-8-2002 viz. almost two months prior to the submission of the bill of entry---Such was a clear case of hardship to a disabled person who had spent a substantial amount as cost of the vehicle and who probably would not have made the investment if he knew that full duty would be charged--Such an arbitrary exercise of authority by the Revenue Division, particularly in respect of a disabled person, did not appear to be justified---If the Revenue Division had decided to withdraw the duty concession on imported vehicles for disabled persons, the concession should at least have been retained for such persons who had already opened their LCs before the date of withdrawal of the concessionary duty---Federal Tax Ombudsman recommended that the matter be considered by the Revenue Division for exercise of powers under S.19 of the Customs Act, 1969 in the cases of disabled persons, such as the complainant, who had already opened their LCs before 22-10-2002. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---This is a complaint relating to the levy of customs duty on a car imported by the complainant under the disabled…

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