Indirect Tax Ombudsman complaints process enables resolution of customs and excise grievances through mediation or enforceable awards. Notice sets out that the Indirect Tax Ombudsman will receive written complaints after the complainant first approaches the departmental Grievance Cell or a superior and either receives no reply within one month or is dissatisfied with the response. Complaints must state facts and relief sought and may be signed by an authorised representative. The Ombudsman may settle matters by conciliation, mediation or by passing an award; proceedings are summary, not bound by formal evidence rules, and confidentiality is maintained subject to natural justice.