| Case ID |
43074a9f-95d1-4bec-aa91-906011702be8 |
| Body |
View case body. Login to View |
| Case Number |
Complaint No.C-514-K of 2003 |
| Decision Date |
Jul 07, 2003 |
| Hearing Date |
|
| Decision |
The case revolves around the non-refund of light dues by the Customs Authorities, which were paid in respect of a vessel that did not berth at the Karachi Port. The complainant, Messrs Argonafits (Pvt.) Limited, paid Rs.40,968 at the Karachi Custom House but later claimed a refund as the vessel berthed at Port Bin Qasim instead. The Federal Tax Ombudsman found that the complainant was entitled to a refund, despite the initial rejection by the Chief Accounts Officer (C.A.O.) who wrongly stated that the dues were not customs levies. The Ombudsman noted that the C.A.O. displayed ignorance of procedures and recommended that the Chairman of the Central Board of Revenue direct the Collector of Customs (Appraisement) to ensure the refund is processed promptly. The decision emphasized the need for public officials to be helpful and responsive to public grievances. |
| Summary |
This case highlights the procedural challenges faced by businesses in securing refunds for payments made to customs authorities. The complainant, Messrs Argonafits (Pvt.) Limited, encountered significant delays and bureaucratic hurdles when seeking a refund of light dues for a vessel that did not dock at the Karachi Port. The Federal Tax Ombudsman intervened to address these issues, underscoring the importance of effective governance and accountability in public service. The Ombudsman's findings pointed out the shortcomings of the C.A.O. and recommended that stringent measures be implemented to prevent such occurrences in the future. This case serves as a crucial reminder of the need for transparency and efficiency within customs operations, ultimately benefiting businesses and enhancing trade facilitation. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Customs Authorities,
Federal Tax Ombudsman,
Karachi Custom House,
Mercantile Marine Department
|
| Judges |
JUSTICE (RETD.,) SALEEM AKHTAR
|
| Lawyers |
Not available
|
| Petitioners |
MESSRS ARGONAFITS (PVT.) LIMITED, KARACHI
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD,
M. Ismail, Managing Director,
Sajjad Raider Jhinjhin, Assistant Collector of Customs (Appraisement)
|
| Citations |
2004 SLD 492,
2004 PTD 91
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Light House Act, 1927,
Establishment of Office of Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
33,
19,
2(3)
|