| Case ID |
217cc20d-d6a1-4e58-baab-4bd6117d39c7 |
| Body |
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| Case Number |
Complaint No.149/ISD/Cus(27)1318 of 2011 |
| Decision Date |
Dec 13, 2012 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found merit in the complaint regarding the arbitrary classification of a limousine under the Pakistan Customs Tariff. The Ombudsman noted that there was a lack of clarity between headings 87.02 and 87.03, leading to confusion. It was recommended that the Federal Board of Revenue should clarify these classifications and consider establishing a separate Classification Directorate to ensure authoritative decisions across all Customs stations. The Ombudsman directed the FBR to resolve the classification issue per law, ensuring that similar disputes are handled consistently in the future. |
| Summary |
This case revolves around a complaint lodged with the Federal Tax Ombudsman concerning the non-refund of additional duties and taxes due to the arbitrary classification of a Chrysler limousine under the Pakistan Customs Tariff. The complainant argued that the Customs authorities incorrectly classified the vehicle under heading 87.03, which incurs a higher duty, instead of the correct heading 87.02. The Ombudsman highlighted the lack of clarity in the tariff headings and directed the Federal Board of Revenue to provide a clear resolution to avoid future conflicts. This case emphasizes the importance of accurate tariff classification and the need for procedural clarity within Customs operations. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Federal Board of Revenue,
Federal Tax Ombudsman,
Peshawar Customs
|
| Judges |
Dr. Muhammad Shoaib Suddle
|
| Lawyers |
Yasin Tahir
|
| Petitioners |
Shahid Muhammad Swabi
|
| Respondents |
Secretary, Revenue Division, Islamabad
|
| Citations |
2012 SLD 733,
2012 PTD 1513
|
| Other Citations |
Not available
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
10,
9(2)(b),
10(4)
|