Article By
Iqra Rabnawaz Mangi
A Lesson from Complaint No. FTO/5530/SUK/CUST/2025
In the realm of law and justice, one principle remains unwavering: “Vigilantibus non dormientibus jura subveniunt” –
the law assists those who are vigilant, not those who sleep on their rights.
This maxim was practically illustrated in Complaint No. FTO/5530/SUK/CUST/2025.The complainant challenged the seizure of 75 bundles of Plastic Bardana/PP Woven Bags, claiming they were of local origin and lawfully purchased. The complainant asserted that supporting documents, including bilties and cash memos, had been submitted to the Customs authorities in good faith. However, the case took a turn not due to the lack of evidence, but due to the lack of vigilance.
Despite allegedly submitting the documents, the complainants failed to obtain any formal acknowledgment or receipt
from the Customs department. This procedural oversight gave room for the department to deny receiving any such evidence, weakening the complainants’ legal standing. As a result, the FTO ruled that since no credible proof of lawful
ownership or import was on record, and because the matter was already under adjudication, the complaint was dismissed on jurisdictional and evidentiary grounds.
Price of Procedural Negligence
This case serves as a cautionary tale for individuals and businesses involved in legal or administrative processes. Law does not simply protect those who have rights-it protects those who assert and defend them properly. Failing to follow due process, such as securing documentary receipts, can critically undermine even genuine claims.
The Role of the Federal Tax Ombudsman (FTO)
The FTO is an independent institution in Pakistan designed to investigate complaints against maladministration by tax authorities. Its core mission is to ensure fair, just, and transparent tax governance. However, the FTO is not an appellate
forum. When a matter is already under adjudication or where sufficient evidence is lacking, its hands are tied. In this case, despite the complainant’s intention to challenge administrative abuse, procedural lapses rendered the FTO unable to intervene. This case underscores that the effectiveness of institutions like the FTO is contingent not only on their mandate but also on the vigilance of the complainants.
International Perspective: Vigilance in Global Legal Systems
Globally, the principle of procedural diligence is embedded across jurisdictions:
1 In the United States, courts routinely dismiss legitimate claims if parties fail to meet procedural deadlines or lack
documented proof.
2 In the European Union, regulations strictly enforce the need for documented transactions, especially in customs
and cross-border trade.
3 Under World Customs Organization (WCO) guidelines, the importance of trade documentation, traceability, and
verified invoices is emphasized to combat smuggling and tax evasion.
In all these frameworks, failure to produce timely and credible evidence weakens the individual’s right to redress.
Pakistan is no different: the burden of proof lies with the complainant, and lack of vigilance is often interpreted as
weakness in claim.
Key Legal Takeaways:
4 Law favors diligence: Submissions must be backed with acknowledgments or receipts to prove delivery.
5 Burden of proof lies with the claimant under Section 187 of the Customs Act, 1969.
6 Failure to secure procedural evidence can bar access to Redressal forums, including the FTO.
7Legal relief is not just about truth-it is about proving the truth within procedural boundaries.
Conclusion: Vigilance Is Your Shield
The outcome of Complaint No. FTO/5530/SUK/CUST/2025 is a stark reminder: rights must be actively preserved.
The law cannot help those who sit idly by while procedural windows close. As seen in this case, even a valid
claim can collapse under the weight of carelessness and unverified submissions. The FTO, courts, and other legal
institutions are instruments of justice, but they demand preparedness and precision from those who seek
justice.
Let this be a lesson to all: in law, vigilance is not a choice-it is a necessity.