Para 10 - Procedure for filing the complaint - Indirect Tax Ombudsman Guidelines, 2011

10 . Procedure for filing the complaint I. Any person, who has a grievance against the Customs, Central Excise Service Tax Department under the Government of India's Department of Revenue, may, himself or through his authorized representative, if any, make a complaint against the concerned Customs, Central Excise and Service Tax official in writing to the Ombudsman having jurisdiction over that office. II. (a) The complaint shall be duly signed by the complainant or his authorized representative, if any, and shall clearly state the complainant's name and address, the name of the office and official of the Customs, Central Excise and Service Tax office against whom the complaint is made, the facts giving rise to the complaint supported by documents, if any, relied on by the complainant and the relief sought from the Ombudsman; (b) A complaint made through electronic means shall also be accepted by the Ombudsman and a print out of such complaint shall be taken on the record of the Ombudsman; (c) A printout of the complaint made through electronic means shall be signed by the complainant at the earliest possible opportunity before the Ombudsman takes steps for conciliation or settlement; (d) The signed printout shall be deemed to be the complaint and it shall relate back to the date on which the complaint was made through electronic means. III. No complaint to the Ombudsman shall lie unless:- (a) the complainant had, before making a complaint to the Ombudsman, made a written representation to the Grievance Cell of the concerned Customs, Central Excise and Service Tax office and did not receive any reply within one month from the date of its receipt by the Grievance Cell; (b) where the complainant had made a complaint in writing to the Grievance Cell of the concerned indirect tax office and he is not satisfied with the reply given to him; (c) where the complainant had before making a complaint to the Ombudsman, made a written representation to the Customs, Central Excise and Service Tax authority superior to the one complained against and either such authority had rejected the complaint or the complainant had not received any reply within a period of one month after such authority had received his representation or the complainant is not satisfied with the reply given to him by such authority; (d) the complaint is made not later than one year after the complainant has received the reply of the concerned Customs, Central Excise and Service Tax office to his representation or, in case, where no reply is received, not later than one year and one month after the representation to the Customs, Central Excise and Service Tax Authority; (e) the complaint is not in respect of the same subject-matter which was settled through the Office of the Ombudsman in any previous proceedings whether or not received from the same complainant or any one or more of the parties concerned with the subject-matter; and (f) the complaint is not frivolous or vexatious in nature. IV. No Complainant shall be made to the Indirect tax Ombudsman on an issue which has been or is the subject-matter of any proceeding in an appeal, revision, reference or writ before any Customs, Central Excise and Service Tax Authority or Appellate Authority or Court.