News Update

Punchhi Commission: Inter-State Council finalises 118 recommendations (See 'TOG News' in DRI nabs Chinese female pax with USD 3 lakhs worth Rs 1.95 Cr just before boarding flight for Hong Kong; Money suspected to be sale proceeds of smuggled goldBombay Municipal Corporation renames Wadala Customs Enclave after legendary Customs officer Daya ShankarI-T - Substantial improvement brought in existing business, by incurring renovation expenditure of more than 50% of existing book value of machinery, is enough for claiming benefit u/s 80IA: Kerela HC15 backward districts identified; Prabhari officers of Addl Secretary-rank nominatedNational Law Day to be celebrated todayHM to chair Standing Committee of Inter-State Council meeting todayGovt notifies fixed prices exclusive of GST for six drugs including Japanese Encephalitis vaccine + Surfactant + Measles vaccineGovt notifies recruitment rules for post of Principal Private Secretary in EPFOI-T - Advance deposit of Central Excise Duty through PLA constitutes ACTUAL payment of duty within meaning of Sec 43B: Supreme CourtGovt appoints MCA Secretary Injeti Srinivas as part time Member of SEBI (See '')Gold Bond - Rs 50 discount per gram to continue at next subscription period between Nov 27 to 29Over 175 killed as terrorists open fire at Friday's prayer meeting at a mosque in EgyptIGST is to be levied on transfer of goods kept in Customs warehouse, clarifies CBEC4 killed & 11 injured in Vasco Da Gama-Patna derailment in UP1992 batch IPS officer Rupin Sharma appointed as DGP of NagalandWinter Session to discuss amendments in IBC, Indian Forest & GST Compensation BillsEPFO Board approves report on investment in equity & IT-enabled initiatiavesPMAY - About 31 lakh houses sanctioned So Far: PuriPMLA - Section 45 - Grant of bail depending upon a circumstance, which have nothing to do with offence of money laundering, violate both Articles 14 and 21 of Constitution: SCHC terms PIL seeking stay on release of 'Padmavati' as misconceivedI-T - Department should not deny waiver of interest claimed u/s 220(2A), merely because they have discharged statutory obligation of interest u/s 244(1A): HCAll smart phones to have GPS and panic button from Jan 1, 2018Tax-to-GDP ratio up for many OECD Members; Revenue from goods & services falls but personal income tax goes upTreading GST Path - XXXVIII - Inventory Write offCus - SCN was to finalise assessment only without any proposal to levy anti-dumping duty, therefore, order imposing ADD is without any basis: CESTAT
Cus - Public order should be passed by public authority publicly to serve public interest - Litigant should not made remediless: CESTAT

By TIOL News Service

MUMBAI, NOV 14, 2017: THE Appellant is before the CESTAT against a letter of the Deputy Commissioner dated 25.9.2017 conveying the decision of Commissioner.

The Member (Judicial) writing for the Division Bench observed –

"It is settled principle of law that a public order should be passed by public authority publicly to serve public interest. But that should not be a decision conveyed by his subordinate without being passed publicly and behind the back of the appellant. This is the jurisprudence laid down by the Apex Court decision in the case of Commissioner of Police, Bombay vs. Gordhandas Bhanji reported in AIR 1952 SC 16. Also the basic principle of judicial discipline is that a person who hears should pass an order and should not fancifully communicate his order through a subordinate who has not heard the matter. This is the position of law laid down by Apex Court in the case of Gullapalli Nageshwar Rao vs. Andhra Pradesh State Road Transport Corporation - AIR 1958 SC 308."

Accordingly, the Bench directed the Commissioner to pass a public order hearing the appellant publicly without communicating his decision through a subordinate.

It is further mentioned –

"4. The communication of the Deputy Commissioner does not specify the reason why the appellant has to carry out the direction of his superior communicated by him without an order of a quasi judicial Authority. Reason being heartbeat of justice, absence thereof buries justice.

5. While passing appropriate order, learned Authority shall grant reasonable opportunity of hearing to the appellant and record its pleadings as well as evidence. Stating reason of his decision, he shall pass appropriate order."

The Chief Commissioner, Customs was also advised to issue appropriate guidelines to the field officers so as to ensure that a litigant is not made remediless.

(See 2017-TIOL-4000-CESTAT-MUM)