(a)   Any delay in :

o      registration of tax payers

o      the sanction of refunds or rebate

o      adjudication

o      giving effect to Appellate orders

o      release of seized books of account & assets

(b)  Non adherence to :

o      the principle of 'First come First Served' the or rules prescribed for disbursement of drawback

o      the administrative instructions and circulars issued by the Central Board of Excise & Customs

(c) Non acknowledgement of letters or  documents sent to the department:

o    Ombudsman can receive complaints from taxpayers and facilitate their settlement by agreement, through conciliation and mediation or if required by passing an award.

o    Complaint can be filed in writing to the Ombudsman having jurisdiction over that office by any person himself or through his authorized representative.  Complaint   made through electronic means must be followed by submission of signed printout