| Case ID |
1760bfe8-c164-4505-a312-041a7db125a9 |
| Body |
View case body. Login to View |
| Case Number |
C-914/K of 2002 |
| Decision Date |
Nov 26, 2002 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman ruled that the actions of the Customs Department in encashing the bank guarantees and withholding the duty drawback payments constituted maladministration. The Ombudsman emphasized that the department failed to prove the allegations of fraud against the complainant, Messrs Kohinoor Industries Limited. The Ombudsman recommended that the Collector of Customs reevaluate the claims made by the complainants, providing them with an opportunity to present their case. This decision highlighted the necessity for the Customs Department to follow due process and not act arbitrarily against exporters without substantiated evidence. |
| Summary |
In the case involving Messrs Kohinoor Industries Limited against the Secretary of the Revenue Division, the Federal Tax Ombudsman addressed serious allegations of maladministration related to customs procedures and duty drawback claims. The complainants alleged that they were unjustly compelled to submit bank guarantees and that their legitimate claims for duty drawbacks were unlawfully withheld. The Ombudsman found that the Customs Department's actions lacked sufficient evidence to substantiate claims of fraud and recommended a thorough re-examination of the case. This ruling underscores the importance of transparent and fair administrative practices in customs operations, particularly concerning exporters' rights and obligations. The case is pivotal for understanding the balance between regulatory enforcement and the protection of exporters' interests, especially in contexts where allegations of fraud could lead to significant financial implications for businesses. Keywords such as 'maladministration', 'duty drawback claims', 'customs procedures', and 'exporter rights' are central to this case, making it relevant for ongoing discussions in tax law and export regulations. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Revenue Division,
Kohinoor Industries Limited
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Mirza Muhammad Awais,
Feroze Junejo,
Ali Zaman Gardezi,
Ajaz Ahmad
|
| Petitioners |
MESSRS KOHINOOR INDUSTRIES LIMITED, KARACHI
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2003 SLD 449,
2003 PTD 791
|
| Other Citations |
Not available
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000,
Customs Act, 1969
|
| Sections |
2,
21
|