The complaint was filed against the Collectorate of Customs (Enforcement), Peshawar, under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) regarding delay in payment of sale proceeds and refund of redemption fine. Briefly, the facts of the case are that Customs, Intelligence & Investigation’s squad, Peshawar seized foreign origin smuggled goods along with vehicle. The impugned goods are confiscated by adjudicating officer, however, the vehicle was ordered release against payment of redemption fine amounting to Rs:11 ,0000/-. The aforesaid order was upheld by Collector Customs (Appeal) Customs. Appellate Tribunal (CAT), Peshawar, accepted 2 nd appeal filed by complainant and ordered to return/release the goods unconditionally. Redemption fine on vehicle was also remitted. Customs, Peshawar filed reference before Hon’ble Peshawar High Court against CAT, Peshawar’s judgment. According to complaint, the Hon’ble Peshawar High Court, Complainant filed the instant complaint against deduction of duty & taxes and 1% auction charges and prayed to ask Collector to refund the remaining sales proceeds i.e Rs: 867200/- Complainant has also prayed to refund the redemption fine. The complaint was referred to the Secretary, Revenue Division for comments in terms of Section 10(4) of the FTO Ordinance, read with Section 9(1) of the Federal. The case was fixed for hearing on 22.03.2023. The subject matter is previously decided vide Findings/Recommendation No.2898, 2902 & 3319/PWR/CUST/2022 dated 23.08.2022. From the plain reading of the above, it is clear that decision of the learned Appellate Tribunal is in field . The above has been further endorsed by the Hon’ble Supreme Court of Pakistan vide its order. In view of the discussion made above, the Complainant Company is entitled to receive the entire sales proceeds in the subject case without any deductions in the name of duty [taxes or auction charges. FBR to direct the Collector, Collectorate of Customs Enforcement, Peshawar to refund the entire sales proceeds to the Complainant Company without any deductions; the Collector, Collectorate of Customs (Enforcement), Peshawar to make payment of refund of redemption fine already sanctioned vide C.No. 2194 /PWR /CUST/2022 dated 06.03.2023 without further delay; and report compliance within 45 days.