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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
Cus - Tribunal being creature of statute should restrain itself from embarrassing Executives - Costs imposed on Commissioner waived: CESTAT

By TIOL News Service

MUMBAI, MAY 18, 2017: THE  Commissioner of Customs (Export), Mumbai had filed a Miscellaneous Application seeking rectification of mistake in the interim order dated 10th August 2015 passed by the Tribunal wherein stay was granted from recovery of amounts(of drawback disbursed and penalties imposed) from the appellant.

Thoroughly peeved with the submissions made by the AR at the time of hearing and the contents of the application, the Member (Technical) writing for the Bench, while imposing costs, observed thus -

+ Our courts and tribunals are overworked owing to manifold causes and not the least of which is the apathetic abdication of responsibility by senior levels of the tax administration in the resort to litigation. Escalating the workload without justifiable cause, or even by patent ignorance, must be checked.

+ The impulse to litigate against an order of the Tribunal that is not to its satisfaction or if the interpretation is seen as potential threat to their fief is disservice to public interest.

+ We are not sure if the present application is motivated by ill-advice, lack of knowledge, unwillingness to accept the law, overweening desire to display juristic brilliance or merely an exercise in evading responsibility.

+ We are certain that it demonstrates impulsive reaction without even the most rudimentary application of mind. To condone that is to abet in condoning irresponsible behavior and to encourage frivolous litigation.

+ To that end, we impose costs of Rs.10,000/- on the applicant-Commissioner to be paid in to the Prime Minister's Relief Fund within 45 days of receipt of the order.

The Application for rectification of mistake was dismissed.

We reported this order as 2016-TIOL-2945-CESTAT-MUM .And in our breaking news also made a mention of DDT 2315  wherein the following was also examined viz. Can payment be ordered to PM's Relief Fund? And Can CESTAT/ITAT impose costs?

Be that as it may, the Commissioner of Customs (Export), in the instant case, has filed another Miscellaneous application before the CESTAT seeking waiver of the costs imposed.

The Member (Judicial) writing for the Division Bench (the Member(T) is the same) in a succinct order held thus -

"Judiciary and Executive are expected to act within their own jurisdiction to do public good without encroaching each others jurisdiction. Good justice delivery system gains public confidence when it is self disciplined. Tribunal has limited power of Civil Court under Section 129C(8) of Customs Act, 1962 without any statutory power to impose cost on a quasi judicial Authority of tax administration. Tribunal being a creature of the statute, it should restrain itself from embarrassing Executives who are expected to act on good faith. It may be stated that judiciary is highly respected because it has power of excusing the deserved."

Resultantly, all the miscellaneous applications were allowed and the cost imposed on the Commissioner was waived.

(See 2017-TIOL-1658-CESTAT-MUM)


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