2013 P T D 1331

2013 P T D 1331

[Federal Tax Ombudsman]

Before Dr. Muhammad Shoaib Suddle, Federal Tax Ombudsman

Messrs IMPEX AGENCIES, KARACHI

Versus

SECRETARY REVENUE DIVISION, ISLAMABAD

Complainants Nos. 04/ISD/CUS(01)/208, 05/ISD/CUS(02)/209 and 11/ISD/CUS(04)/309 of 2013, decided on 06/05/2013.

Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---

----S.9---National Tariff Commission Act, 1990 (VI of 1990), S.4---Federal Tax Ombudsman, jurisdiction of---Complaint against imposition of Anti-Dumping and Countervailing Duties by the National Tariff Commission---Maintainability---Held that, such complaint was not maintainable as the scope of work of the National Tariff Commission fell within the domain of the Ministry of Commerce, and the same was not working under the Revenue Division, and jurisdiction of such issues apparently lay with the Federal Ombudsman (Wafaqi Mohtasib)---Complaints were dismissed.

Sardar Irshad Shaheen, Advisor Dealing Officer.

Muhammad Afzal Awan for Authorized Representative.

Iftikhar Ahmad, Additional Collector Departmental Representative.

FINDINGS/RECOMMENDATIONS

DR. MUHAMMAD SHOAIB SUDDLE (FEDERAL TAX OMBUDSMAN).---These three complaints of identical nature have been filed by the samecomplainant who deals in imports of papers and related items, as a proprietary firm. He is aggrieved at the imposition of Anti-Dumping and Countervailing Duties by the Tariff Commission of Pakistan.

2.The AR was confronted with the legal position of the case on the issue of jurisdiction. He was told that Tariff Commission of Pakistan fell under the jurisdiction of Ministry of Commerce and Industries, whereas this office held jurisdiction on matters related with FBR and its employees.

3.The AR contended that as Customs Department was responsible for collecting Anti-Dumping and Countervailing Duties, the jurisdiction of the Complainant's case could be acquired by the FTO Office.

4.The DR objected to the contention of AR regarding jurisdiction of the case and argued that the issue of Anti-Dumping and Countervailing Duties did not relate to the Customs Department as it only collected these duties on behalf of Tariff Commission.

5.In the detailed written comments dated 25-2-2013 filed by the Tariff Commission through its Secretary and Chief Legal Officer, it has been submitted that the complaint was not maintainable as the scope of work of the Tariff Commission fell within the domain of Commerce Division and it was not working under Revenue Division. The jurisdiction of such issues apparently lay with the Federal Ombudsman.

6.All the three complaints being out of scope of the FTO Ordinance, 2000 stand disposed of and files consigned to record.

KMZ/89/FTOComplaints dismissed.