Para 13 - Award by the Ombudsman - Indirect Tax Ombudsman Guidelines, 2011

13. Award by the Ombudsman I. If a complaint is not settled by agreement within a period of one month from the date of receipt of the complaint or such further period as the Ombudsman may consider necessary, he may, subject to the proviso in para 9.1 ante, pass an award after allowing the parties a reasonable opportunity to present their case. He shall be guided by the evidence placed before him by the parties, the principles of Customs, Central Excise and Service Tax law and practice, directions, circulars, instructions and guidelines issued by the Central Board of Excise and Customs or the Central Government from time to time and such other factors which in his opinion are necessary in the interest of justice. II. The 'award' passed under sub-clause (1) above shall be a speaking order comprising of the following: (a) Directions to the concerned Customs, Central Excise and Service Tax Authority on performance of its obligations like expediting delayed matters, giving reasons for decisions/orders and issuing apology to complainants etc., except a direction affecting the quantum of tax assessment or imposition of penalties under the Customs, Central Excise and Service Tax statutes. (b) A token compensation amount not exceeding ₹ 5,000 (Rupees Five Thousand only) for the loss suffered by the complainant. (c) Designation of the Customs, Central Excise and Service Tax Officer to whom the letter of acceptance of the award is to be communicated as detailed in clause 13.4. III. A copy of the 'award' shall be sent to the complainant and the Customs, Central Excise and Service Tax Authority complained against. IV. The 'award' shall be binding on the concerned Customs, Central Excise and Service Tax office as well as on the complainant provided that an award shall not be binding on the Customs, Central Excise and Service Tax office unless the complainant furnishes to it, within a period of 15 days from the date or receipt of a copy of the award, a letter of acceptance of the award in full and final settlement of his complaint. If the complainant does not accept the Award passed by the Ombudsman or fails to furnish his letter of acceptance of within the said period of 15 days or within such time, not exceeding a period of 15 days or within such time, not exceeding a period of 15 days that may be granted by the Ombudsman, the award shall lapse and be of no effect. V. Any token compensation given as a part of the award shall be paid by the concerned Customs, Central Excise and Service tax office out of the budget allocated under the head 'Office Expenses' of the office of the concerned Customs, Central Excise and Service Tax Authority complained against. Such payments shall take priority over any other expenditure from this allocation. VI. The Customs, Central Excise and Service Tax Authority complained against shall, within one month from the date of the award, comply with the award and intimate compliance to the Ombudsman.