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<h1>Kandla Customs Circular: Address Complaints via Indirect Tax Ombudsman Guidelines 2011 for Fair Resolution of Grievances.</h1> The circular from the Office of the Commissioner of Customs in Kandla informs customs brokers, importers, exporters, and other trade members about the 'Indirect Tax Ombudsman Guidelines, 2011.' These guidelines aim to address complaints against the Customs, Central Excise, and Service Tax Departments. Complaints may be filed for delays, non-adherence to procedures, or inappropriate behavior by officials. Before approaching the Ombudsman, complainants must first contact the department's Grievance Cell or a superior officer. The Ombudsman facilitates complaint resolution through conciliation, mediation, or awards, ensuring confidentiality and fairness. The jurisdiction for Kandla falls under the Indirect Tax Ombudsman in Ahmedabad.