Para 8 - Powers and Duties - Indirect Tax Ombudsman Guidelines, 2011

8 . Powers and Duties I. The Ombudsman shall have the powers to- (a) receive complaints from taxpayers on any matters specified in clause 9; (b) consider such complaints and facilitate their satisfaction or settlement by agreement, through conciliation and mediation between the Customs, Central Excise and Service Tax Department and the aggrieved parties or by passing an 'award' in accordance with the Guidelines; (c) require the Customs, Central Excise and Service Tax Authority complained against or any other related Customs, Central Excise and Service Tax Authority to provide any information or furnish certified copies of any document relating to the subject-matter of the complaint which is or is alleged to be in its possession; provided that in the event of failure of such authority to comply with the requisition without any sufficient cause, the Ombudsman may, if he deems fit, draw the inference that the information, if provided or copies if furnished, would be unfavourable to the concerned Customs, Central Excise and Service Tax Authority; (d) suggest remedial measures for redressal of grievances; (e) report his findings to the Secretary, Department of Revenue, Government of India and the Chairman CBEC for appropriate action against erring officials; and (f) Ombudsman shall not have any authority over the Central Board of Excise and Customs and Directorates under Central Board of Excise and Customs as these are attached offices of Central Board of Excise and Customs. II. (a) In cases where action is to be taken by the CBEC and the Directorates under the CBEC which are attached offices of the CBEC, the Indirect Tax Ombudsman shall only have powers of recommendation. (b) The Indirect Tax Ombudsman shall not have jurisdiction in cases where proceedings have been initiated under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 and Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988. III. The Ombudsman shall have the following duties: (a) to exercise general powers of superintendence and control over his office and be responsible for the conduct of business in his office; (b) to maintain confidentiality of any information or document coming into his knowledge or possession in the course of discharging his duties and not to disclose such information or document to any person except with the consent of the person furnishing such information or document; provided that nothing in this clause shall prevent the Ombudsman from disclosing information or documents furnished by a party in a complaint to the other party or parties, to the extent considered by him to be reasonably required to comply with the principles of natural justice and fair play in the proceedings; (c) to protect individual taxpayer's rights; (d) to identify issues that increase the compliance burden or create problems for taxpayers, and to bring those issues to the attention of the CBEC and the Ministry of Finance; (e) to send a monthly report to the Chairman, CBEC and Secretary, Department of Revenue in the Ministry of Finance recommending appropriate action. The report shall also highlight cases where action needs to be taken against erring Customs, Central Excise and Service Tax authorities for their failure to redress the grievance. The report will be accompanied with primary evidence needed to initiate action against the delinquent persons; (f) to furnish a report every year containing a general review of activities of the office of the Ombudsman during the preceding financial year to the Secretary, Department of Revenue, Ministry of Finance and the Chairman, CBEC along with such other information as may be considered necessary by him/her. In the annual report, the Ombudsman, on the basis of grievances handled by him, will review the quality of the working of the Customs, Central Excise and Service Tax Department and make recommendations to improve the indirect tax administration; and (g) to compile a list of 'awards' passed by it between April and March of each financial year in respect of every Customs, Central Excise and Service Tax Authority complained against, by name, and report it to the controlling 1 [Principal Chief Commissioner or Chief Commissioner, as the case may be] of the officers concerned and the Chairman, Central Board of Excise and Customs before the end of April so that this information can be reflected in the Annual Confidential Reports of the officers concerned. ---------------------- Notes:- 1. Substituted vide Not. 56/2014 - Dated 6-8-2014