Law: Customs Act, 1969

Section: 33

(a) Customs Act (IV of 1969)--S.33---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund to be claimed within six months---Non-issuance of refund---Detention notice was issued without first giving a notice or a reminder to the complainants to produce the installation certificate and refund was not sanctioned till a complaint was lodged in the Office of Federal Tax Ombudsman and notice to the Department---Refund claimed remained pending for one year without justification---Maladministration was established. (b) Customs Act (IV of 1969)--- ----S.33---Sales Tax Act (VII of 1990), S.67---Income Tax Ordinance (XLIX of 2001), S.171---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund to be claimed within six months---Compensation for delay in payment of refund---Complainant claimed mark up @ 14 per annum as compensation---Validity---No provision under the Customs Act, 1969 exists to grant compensation for delay in payment of refund---Case was not the one where the statutes itself provides for compensation under S.171 of the Income Tax Ordinance, 2001 and S.67 of the Sales Tax Act, 1990---Compensation could not be granted merely because of delay---Amendment is required in the Customs Act, 1969 to make a provision for compensation as is in. the Sales Tax Act, 1990 and Income Tax Ordinance, 2001 which will be beneficial provision for the aggrieved party. (c) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S.22---Customs Act (IV of 1969), S.33---Award of costs and compensation and refund of amounts---Delay in payment of refund---Compensation---Under S.22 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 compensation may be awarded to an aggrieved party for any loss or damage suffered by him on account of maladministration committed by a tax employee or the Revenue Division---Proof of loss or damage due to the delay caused by non-payment of refund within time should be established and there should be some material or evidence to show that damage or loss has been caused to the aggrieved party by delay---Mere fact that delay in payment of…

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