Procedure for filing the complaint

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Exci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lainant 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....