Legal Case Summary

Case Details
Case ID 3a99852e-3889-4033-8213-1e3ba6fcbb61
Body View case body.
Case Number Compliant No.233-KHI/Cust(70)/708/2009
Decision Date Mar 17, 2010
Hearing Date
Decision The Federal Tax Ombudsman found that the delay in payment of duty drawback claims by the Customs Authorities constituted maladministration. The Ombudsman recommended that the Federal Board of Revenue direct the Chief Collector to settle the complainant's claims as per law within 30 days, form a committee of relevant officials to address systemic issues, settle all pending refund claims within three months, and submit monthly progress reports. The Ombudsman emphasized the need for efficient handling of claims to support exporters and enhance competitiveness in the market.
Summary This case involves a complaint filed by Messrs Sultex Industries against the delay in payment of duty drawback claims by the Customs Authorities. The complaint highlighted systemic issues that resulted in substantial financial difficulties for exporters. The Federal Tax Ombudsman, Dr. Muhammad Shoaib Suddle, determined that the inattention and inefficiency in handling the duty drawback claims constituted maladministration. In his recommendations, he urged the Federal Board of Revenue to take immediate action to resolve the backlog of claims and improve the overall process. This case underscores the importance of timely processing of duty drawback claims for exporters to remain competitive in the global market. By addressing these systemic issues, the Federal Tax Ombudsman aims to support the textile industry's growth and ensure fair treatment for exporters. The recommendations made are crucial for enhancing the efficiency of customs operations and restoring confidence among exporters regarding their claims.
Court Federal Tax Ombudsman
Entities Involved Customs Authorities, Federal Board of Revenue, Model Customs Collectorate
Judges Dr. Muhammad Shoaib Suddle
Lawyers Not available
Petitioners Messrs Sultex Industries
Respondents Mumtaz Ahmad, Advisor, Dealing Officer, Secretary Revenue Division, Islamabad
Citations 2011 SLD 946, 2011 PTD 1626
Other Citations Not available
Laws Involved Customs Act, 1969, Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, Customs Rules, 2001
Sections 9, 11, 35, 2(3), 10, 455, 456, 457, 458, 459, 460