FBR Censures Customs Inspector Over Procedural Negligence

The Federal Board of Revenue (FBR) has imposed a minor disciplinary penalty of “censure” on Manzoor Hussain, Inspector Customs (TS/BS-17), posted at the Collectorate of Customs Airports, Islamabad, following departmental proceedings that established negligence in relation to a detained liquor consignment mistakenly included in a destruction list despite the relevant detention order having already been vacated.

As per the notification cited in the report, disciplinary action was initiated under the Civil Servants (Efficiency & Discipline) Rules, 2020 on allegations of “inefficiency and misconduct” under Rule 2(1)(h) & (k) read with Rule 3(a) & (b). A direct show-cause notice dated January 23, 2026 was issued under Rule 6 read with Rule 7, requiring a written explanation within ten days. Upon failure to submit a response, the officer was summoned for a personal hearing held on February 4, 2026.

At the hearing, Syeda Sadaf Ali Shah, Deputy Collector, appeared as the departmental representative and informed the competent authority that, pursuant to observations made by the Federal Tax Ombudsman, a fact-finding inquiry was conducted by Naveed-ur-Rehman Bugvi, Additional Collector of Customs (PCS/BS-19). The inquiry concluded that the officer, serving as in-charge of the State Warehouse, was negligent in including the liquor consignment among goods recorded as destroyed on March 6, 2024.

According to the findings, the detention order relating to the consignment had been set aside by the Collector of Customs (Appeals), Islamabad on January 17, 2023, while the collectorate’s appeal remained pending before the Customs Appellate Tribunal, which was subsequently dismissed on January 25, 2025. During the proceedings, the officer maintained that destruction was carried out on the recommendations of the Destruction Committee and asserted that no intimation regarding the sub-judice status of the case had been communicated to him, a position he stated was supported by record.

The disciplinary authority—identified as Member (Admn/HR)—held that negligence stood established, though it noted the absence of mala fide intent, observing that no formal intimation of the pending litigation had been conveyed to the collectorate or the warehouse in-charge prior to destruction. Nonetheless, the authority emphasized that due diligence required clearance from all relevant forums before inclusion of goods in a destruction schedule and accordingly imposed the minor penalty of “censure” under Rule 4(2)(a) read with Rule 7(f), taking into account the officer’s impending retirement.

The notification further states that the officer retains the right to file an appeal under the Civil Servants (Appeals) Rules, 1977 within 30 days from the date of communication of the order.