| Case ID |
45008a39-943a-487a-9adc-7d57cb903324 |
| Body |
View case body. Login to View |
| Case Number |
Complaint No. C-272-K of 2004 |
| Decision Date |
Jul 10, 2004 |
| Hearing Date |
|
| Decision |
The complaint was filed against the confiscation of Gold Bangles brought by the complainant, Azhar Iqbal, who declared these bangles upon arrival at the airport and sought to pay the customs duty. The customs officials, however, confiscated the bangles without issuing a show-cause notice or providing an opportunity for a hearing. The adjudication order was deemed unjust and contrary to law as it failed to adhere to proper procedural requirements, including the lack of a show-cause notice and a formal request for summary adjudication. The Federal Tax Ombudsman found the actions of the customs officials to be oppressive and recommended the re-export of the Gold Bangles, along with the issuance of an appropriate order by the Central Board of Revenue within a specified timeframe to rectify the mishandling of the case. |
| Summary |
This case revolves around a complaint filed by Azhar Iqbal against the confiscation of Gold Bangles he brought from abroad. Upon his arrival at the Quaid-I-Azam International Airport, he declared the bangles as a gift for his wife and expressed his willingness to pay the applicable customs duty. Instead of facilitating the payment, customs officials confiscated the bangles without following due process, including failing to issue a show-cause notice. The complainant argued that all legal remedies had been exhausted and highlighted the prolonged harassment faced due to the delay in the adjudication of his appeal. The Federal Tax Ombudsman found that the actions taken against the complainant were unjust and oppressive, leading to a recommendation for the re-export of the Gold Bangles under the Customs Act. This case underscores the importance of adhering to legal protocols in customs matters and ensuring the rights of individuals are protected. The case also reflects on the need for efficient administration within the customs framework to prevent such maladministration in the future. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Central Board of Revenue,
Federal Tax Ombudsman
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Azhar Iqbal,
Gulam Rabbani,
Nisarul Haq,
Aziz-ud-Din Ahmed,
Syed Naeem Akhtar
|
| Petitioners |
Azhar Iqbal
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2007 SLD 1017,
2007 PTD 1384
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
139,
142,
181
|