Attention of the Customs, Central Excise and Service Tax assessees,
Importers, Exporters, Manufacturers, Service Providers and other members
of Industry and Trade is invited to "Indirect Tax Ombudsman Guidelines,
2011" hereinafter referred to as 'the Guidelines', which is available
in websites of both the Ministry of Finance and Central Board of Excise
& Customs, (CBEC). In accordance with the said 'Guidelines', the
Government of India has decided to set up the institution of 'Indirect
Tax Ombudsman' at seven locations - Delhi, Mumbai, Chennai, Kolkata,
Bangalore, Ahmedabad and Lucknow. The undersigned has been appointed as
the Indirect Tax Ombudsman, Delhi with jurisdiction over the states of
Delhi, Haryana, Punjab, Himachal Pradesh and Jammu & Kashmir.
2.
The post of Indirect Tax Ombudsman has been created with the objective
of enabling resolution of complaints relating to grievances against
Customs. Central Excise and Service Tax Department and facilitating
settlement of such complaints with satisfaction of the complainant. Para
10(III) of 'the Guidelines' explains as to who can come up with
complaint or grievance to the Ombudsman. Certain basic conditions will
have to be followed before lodging the complaint with the Ombudsman.
First, the complainant will have to make a representation either to the
Grievance Cell of the Department or to the officer superior to the one
complained against in the field formation. The next condition is that
either the complainant did not receive reply from the authority
complained to, within one month of lodging the complaint or the
complaint was rejected or he was not satisfied with the reply to the
complaint. Para 9 of 'the Guidelines' specifies the grounds on which a
complaint may be filed. One of the main grounds is delay in the
following - issuance of refunds or rebate beyond the prescribed time
limit, adjudication, registration of tax-payers, giving effect to
appellate orders, release of seized books of account and assets etc. The
other ground is non-adherence to principle of 'First Come First Served'
in sending refunds and to rules prescribed for disbursement of drawback
etc. Then there are grounds like unwarranted rude behaviour of the
official with the tax-payers, non-acknowledgement of letters and
documents and violation of administrative instructions and circulars by
the officials etc. Para 10 of the Guidelines explains the procedure for
filing complaint. A representation or complaint has to be filed in
writing by the complainant himself or his authorized representative. For
complaints filed electronically, while action will be initiated by the
Ombudsman, the print-out will have to be signed by the complainant at
the earliest. The complaint must contain the details of the basic facts
relating to the complaint and the relief sought.
3. Power and duties
of the Ombudsman have been outlined at Paras 8 (I, II, III) of the
Guidelines. The Ombudsman shall have power to facilitate settlement of
complaints either by agreement through conciliation and mediation
between the Commissionerate and the complainant or by passing an
'award'. The details relating to passing an 'award' have been explained
at Para 13 of the Guidelines. The 'award' would be a speaking order
comprising the elements specified at sub-para (II) of aforesaid Para 13.
The 'award' would be binding on the concerned office as well as the
complainant subject to the conditions specified at sub-para (IV) of
aforesaid Para 13. The Ombudsman will protect individual tax-payer's
rights and will maintain confidentiality of information and document
except to the extent considered by him to be reasonably required for
complying with the principles of natural justice and fairplay in the
proceedings.
4. Further, Paras 11 & 12 of the guidelines clarify
that for the purpose of promoting settlement of the complaints by
agreement, the Ombudsman may follow such procedure as he may consider
appropriate and that the proceedings before the Ombudsman shall be
summary in nature, and that the Ombudsman shall not be bound by any
legal rules of evidence.
5. This is also to inform that being a newly
created post, the office of the Indirect Tax Ombudsman, Delhi is in the
process of being set up. Meanwhile, the Indirect Tax Ombudsman, Delhi
has started functioning from his official residence at C II/101 A, Satya
Marg, Chanakyapuri, New Delhi-21, and a few representations have
already been disposed of. Till the time the regular office address is
notified, representations/complaints relating to the jurisdiction of
Indirect Tax Ombudsman, Delhi may be addressed to him at the aforesaid
address of the official residence. He may also be contacted at Mobile
phone number 09999099394, whenever felt necessary.
6. Any difficulty
noticed in implementing this Public Notice may be brought to the notice
of the undersigned in the address given at foregoing Para 5.