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Procedure for filing the complaint

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..... epresentative, if any, make a complaint against the concerned Customs, Central Excise and Service Tax official in writing to the Ombudsman having jurisdiction over that office. II. (a) The complaint shall be duly signed by the complainant or his authorized representative, if any, and shall clearly state the complainant's name and address, the name of the office and official of the Cus .....

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..... all lie unless:- (a) the complainant had, before making a complaint to the Ombudsman, made a written representation to the Grievance Cell of the concerned Customs, Central Excise and Service Tax office and did not receive any reply within one month from the date of its receipt by the Grievance Cell; (b) where the complainant had made a complaint in writing to the Grievance Cell of the co .....

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..... and one month after the representation to the Customs, Central Excise and Service Tax Authority; (e) the complaint is not in respect of the same subject-matter which was settled through the Office of the Ombudsman in any previous proceedings whether or not received from the same complainant or any one or more of the parties concerned with the subject-matter; and (f) the complaint is not .....

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