| Case ID |
0fa37d15-0256-4447-a2f1-aff42eeb5650 |
| Body |
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| Case Number |
Complaint No.32/ISD/Cus(08)/301 of 2011 |
| Decision Date |
Jul 19, 2011 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found maladministration on the part of Customs authorities in Peshawar regarding the detention of cigarette paper consignments. The Ombudsman recommended that the Collector of Customs allow the transit of the goods after amending the descriptions in the Afghan Transit Trade Invoices and initiate disciplinary action against the relevant Customs staff for their neglect and inefficiency. The decision emphasized that the Customs did not have the legal grounds to detain the goods based solely on the perception of the non-existence of a cigarette industry in Afghanistan, especially when evidence provided by the complainant confirmed its existence. |
| Summary |
This case revolves around the unlawful detention of consignments containing cigarette paper by the Customs authorities at Peshawar. The complainant, Messrs Saeed Shinwari Ltd. from Afghanistan, filed a complaint with the Federal Tax Ombudsman after their goods were detained on the basis that there was no cigarette industry in Afghanistan to justify the import. The Ombudsman examined the evidence provided, including a letter from the Nangarhar Chamber of Commerce confirming the existence of a cigarette industry. The Customs authorities failed to provide a plausible explanation for the detention, leading to a recommendation for the Federal Board of Revenue to take corrective actions. This case highlights issues related to customs regulations and the importance of accurate documentation in transit trade. It also raises questions about the authority of Customs to detain goods based on subjective perceptions rather than concrete evidence. Keywords: Customs Act, Afghan Transit Trade Agreement, cigarette industry, maladministration, legal notice, Federal Tax Ombudsman. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Federal Board of Revenue,
Ministry of Commerce,
Nangarhar Chamber of Commerce
|
| Judges |
Dr. Muhammad Shoaib Suddle
|
| Lawyers |
Yasin Tahir, Senior Advisor Dealing Officer,
Ishtiaq Ahmad, Authorized Representative
|
| Petitioners |
Messrs Saeed Shinwari Ltd., Afghanistan
|
| Respondents |
Secretary, Revenue Division, Islamabad
|
| Citations |
2011 SLD 1499 = 2011 PTD 2427
|
| Other Citations |
Writ Petition No.443 of 2000,
Writ Petition No.1681 of 1998
|
| Laws Involved |
Customs Act (IV of 1969),
Afghan Transit Trade Agreement, 1965
|
| Sections |
32,
129,
156(1)(14)(64)
|