SIGN IN SUBSCRIBE

News Update

Yogi orders Judicial Probe into Hathras tragedyIndia, ADB sign USD170 mn loan to strengthen pandemic preparedness and responseBengal Governor gripes about protocol lapses during Siliguri visit; writes to State GovtCus - Export of non-basmati rice - Notification 20/2023 insofar as it denies the benefit of the transitional arrangement as contained in para-1.05 of the FTP 2023, is bad in law: HCHealth Ministry issues Advisory to States in view of Zika virus cases from MaharashtraCus - Refund of SAD - 102/2007-Cus - Areca Nut and Supari are one and the same - Objections with regard to name, nature and status of importer or buyers or the end use of goods purchased by them etc. are extraneous: HCExpert Committee on Climate Finance submits Report on transition finance to IFSCAGST - No E-way bill - When petitioner imports machinery and after Customs clearance, transports same to his own factory, it cannot be said that such a transportation would fall within the definition of term 'supply' - Penalty imposable under second limb of s.129(1)(a): HCWIPO data shows Chinese inventors filing highest number of AI patentsGST - Fix responsibility on officers who allowed BG to lapse - Petitioner not justified in not renewing BG - Cost of Rs.15 lacs imposed, to be paid to PM Cares Fund: HCManish Sisodia’s judicial custody further extendedWrong RoadST - Whether any service is used for personal consumption or not is certainly question of fact and being question of fact, no substantial question of law arises: HCGovt proposes to amend Geographical Indication of Goods Rules; Draft issued for feedbackWarehousing Authority notifies several agri goods to be stored in only registered warehousesST - Even if the petitioner may have a case on merits, it is best left to be decided by the Appellate Authority under the hierarchy prescribed under the FA, 1994: HCUS FDA okays Eli Lilly Alzheimer’s drugFive from Telangana killed in car accident on Pune-Solapur HighwayGST - Existence of an alternative remedy is a material consideration but not a bar to the exercise of jurisdiction: HCRailways earns Rs 14798 Crore from Freight loading in June month
 
CBIC issues fiat to put justice delivery on indefinite hold - Canon stonewalled!

MARCH 18, 2021

By R K Singh

IN the wake of the Supreme Court's order dated 9th March 2021 in the case of Canon India - 2021-TIOL-123-SC-CUS-LB that DRI cannot issue show cause notice under s. 28(4) of the Customs Act 1962 thereby rendering all such show cause notices liable to be quashed in limine, Central Board of Indirect Taxation and Customs (CBIC) has, yesterday, issued a fiat in the form of letter F No. 450/72/2021-Cus-IV to DRI that such a show cause notice "for the present and until further directions be kept pending".

2. Some of the ramifications of CBIC fiat are as under:

(i) It implies that the quasi-judicial authorities can be directed as to when to adjudicate and when not to. Thus, the independence of the quasi-judicial authorities goes for a six. Indeed, it can form a reasonable basis for approaching the Constitutional courts for taking away the adjudicatory functions from the Customs officers to maintain the sanctity of the adjudication process.

(ii) It also thumbs the nose to Supreme Court that its orders, law of the land as they are, can be thwarted by the Executive by simply directing the quasi-judicial officers not to implement them and by keeping the related matters pending indefinitely.

(iii) At a more fundamental level, CBIC has arrogated to itself the power to put on hold the justice delivery, a power which even Supreme Court will demur to claim to possess.

3. In this unseemly development, even a moment's thought does not seem to have been spared to the taxpayer's plight as to why it should be deprived of timely justice delivery even after the issue stands decided by the highest court. Strange are the ways of bureaucracy, stranger of Indian bureaucracy.

4. Fortunately, the Constitutional courts are not bound by CBIC fiats. If a taxpayer approaches the Constitutional Court for quashing a DRI notice citing the Canon judgement, in all likelihood, the Hon'ble court will oblige even before the Counsel is able to adjust his collar to address the court.

[The author is former Member CESTAT and Sr Partner, TLC Legal Advocates. The views expressed are strictly personal.]

(DISCLAIMER : The views expressed are strictly of the author and Taxindiaonline.com doesn't necessarily subscribe to the same. Taxindiaonline.com Pvt. Ltd. is not responsible or liable for any loss or damage caused to anyone due to any interpretation, error, omission in the articles being hosted on the site)

 RECENT DISCUSSION(S) POST YOUR COMMENTS
   
 
Sub: CBIC issues fiat to put justice delivery on indefinite hold Canon stonewalled

With all due regards to Shri R K Singh I would like to say that he has gone tangential to the issue. The Central Govt. has been vested with powers to issue directions to it's officers for the sake of uniformity in assessment and adjudication is part of assessment. There appears nothing illegal in this direction.
Kishori Lal
Principal Commissioner (Retd)

Posted by cestat cestat
 

TIOL Tube Latest

TIOL Tube
India's Path to Becoming a Superpower: An Interview with Pratap Singh

TOP NEWS


AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST