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Chapter-13

Chapter-13

Provisions Relating to Punishment to Employees

63. Petition to be made :

(1) If one has a reasonable cause to believe that the Customs Officer or any employee of the Customs Office has done any act contrary to this Act or the Rules framed under this Act or has caused revenue loss or done any act guided by the ulterior motive to harass any importer or exporter, one may file a petition to the Director General in the case of the Customs Officer and to the Customs Officer in the case of the employee of the Customs Office.
(2) The Director General or the Customs Officer shall make an inquiry in the petition made pursuant to Sub-section (1) and give information thereof to the petitioner.
(3) If, upon the enquiry conducted pursuant to Sub-section (2), it appears that the Customs Officer or the employee of the Customs Office has done any act contrary to this Act or the Rules framed under this Act or has
caused revenue loss or done any act guided by the ulterior motive to harass any importer or exporter, the Director General shall initiate departmental action against such Customs Officer and the Customs Officer shall initiate such action against the employee of the Customs
4) In the event of not being satisfied with any decision made by the valuation review committee formed pursuant to Section 61, the Customs Officer may file an appeal to the Revenue Tribunal no later than thirty five days
after the making of such decision. Office, and if any act considered to be corruption under the prevailing laws is found committed, the matter shall be referred to the concerned authority.

64. Notice of action and limitation : No action may be instituted in relation to any act, which has been done considering that such act would be in accordance with this Act or the Rules framed under this Act, unless and until a period of two months has expired after a written notice, setting out the cause to institute the case against the Customs Officer or any employee, the name and address of the person to be plaintiff and of his or her attorney, if any, has been delivered to or sent by a registered post, to such Customs Officer or employee and a duplicate copy thereof has been submitted to the Director General.

65. Punishment to employees :

(1) Where departmental action is initiated against any civil servant who performs functions relating to customs under the prevailing Civil Service Act and Regulation and the competent authority is of the opinion that only the punishment specified in that Act and Regulation is inadequate, the competent authority specified in that Act and Regulation may also issue order for the recovery of all or any of the loss caused from the following act to any person from the property of such employee:
(a) Deliberate violation of the provisions of this Act, or
(b) Commission of any act done deliberately or with mala fide intention to cause loss and damage to the Government of Nepal, or
(c) Except for the performance in good faith of the duties of his or her office in accordance with this Act in relation to any goods, disclosure of any matters to his or her knowledge by virtue of his or her office with intention to make benefits for him or her or for any other person or to cause loss to any person or showing or supplying any matter which has been assigned to him or her and is required to be kept secret to any person.

(2) The concerned employee may file an appeal to the competent authority under the prevailing Civil Service Act and Regulation against any order issued by the competent authority under this Act; and such competent authority shall settle such appeal in accordance with that Act and Regulation.
(3) While recovering fine imposed pursuant to this Section, the competent authority may recover the same by exercising, and in accordance with, the prevailing laws on the recovery of court punishment and fine.
(4) Nothing contained in this Section shall be deemed to bar the provisions of prevailing laws under which court action can be instituted against any employee who commits offense. Provided that no action under this Section shall be taken under this Section after court action is instituted.

66. Not to be liable for any act and action done in good faith : Notwithstanding anything contained elsewhere in this Act, no customs employee shall be personally liable for any act and action done and taken in good faith in the course of discharging his or her duty.

67. Inspection:

(1) The Ministry of Finance shall, in relation to the activities carried out by the Director General, and the Department shall, in relation to the activities carried out by the Customs Officer, make inspection once a year.
(2) In carrying out inspection pursuant to Sub-section (1), the Ministry of Finance and the Department shall inspect, inter alia, whether the duty of goods exported or imported has been recovered actually, whether post clearance audit has been made pursuant to Section 34, whether or not declaration review has been made pursuant to Section 70, whether the goods required to be auctioned have been auctioned in time and whether the revenue omitted to be collected has been recovered as promptly as possible and give a report of such inspection to the Council of Ministers and the Ministry of Finance, respectively.
(3) On receipt of a report pursuant to Sub-section (2), the Council of Ministers and the Ministry of Finance shall give necessary direction to the Ministry of Finance and the Department, respectively.
(4) The Ministry of Finance shall monitor whether the direction referred to in Sub-section (3) has been observed or not, and shall also mention matters pertaining thereto in the report to be submitted to the Council of Ministers pursuant to sub- section (2)

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