Para 2 - Definitions - Indirect Tax Ombudsman Guidelines, 2011

2 . Definitions I. 'authorized representative' means a person duly appointed and authorized by a complainant to act on his behalf and represent him in the proceedings under these guidelines for consideration of his complaint. II. 'award' means an award passed by the Ombudsman in accordance with these Guidelines. III. 'complaint' means a representation in writing or through electronic means containing an administrative grievance alleging deficiency in the working of the Customs, Central Excise and Service Tax Department as mentioned in clause 9 of the Guidelines. IV. 'guidelines' means the Indirect Tax Ombudsman Guidelines, 2011. V. 'Customs, Central Excise and Service Tax authority complained against' means the junior-most Customs, Central Excise and Service Tax Officer not below the rank of a Superintendent of Central Excise, or an Appraiser of Customs or a Superintendent of Customs who has given the cause of grievance to the complainant. If the grievance has been caused by an official lower in rank than a Superintendent of Central Excise or an Appraiser of Customs or a Superintendent of Customs, then this term shall mean the officer in the rank Superintendent of Central Excise or an Appraiser of Customs or a Superintendent of Customs who is in-charge of such official. VI. 'Ombudsman' means any person appointed under clause 3 of these Guidelines.