Indirect Tax Ombudsman complaint mechanism allows conciliation or binding awards to resolve grievances against customs and indirect tax officials. The Indirect Tax Ombudsman resolves grievances against Customs, Central Excise and Service Tax authorities by facilitating conciliation or issuing a binding speaking award. Complainants must first approach the department's grievance cell or a superior officer and may file with the Ombudsman when no response is received within one month, a complaint is rejected, or the reply is unsatisfactory. Grounds include delays in refunds and adjudication, failure to implement appellate orders, release of seized assets, non-adherence to refund/disbursement rules, rude official conduct, non-acknowledgement of documents, and breach of administrative instructions. Proceedings are summary and confidentiality is maintained.