Recalcitrant Revenue finds its appeal dismissed by Tribunal as being defective

Recalcitrant Revenue finds its appeal dismissed by Tribunal as being defective MUMBAI, SEPT 02, 2008 : THIS is one order served by “dasti” that Revenue ought not to take lightly. The short matter was that an appeal was filed by the Revenue against an Order-in-appeal passed by Commissioner of Customs (Appeals), Mumbai. Registry of the Tribunal informed the Commissioner of Customs (Gen), Mumbai, New Customs House, Ballard Estate, Mumbai intimating him that the following defect is noticed in the appeal filed by them - “authorization by Committee of Commissioners authorizing the Commissioner to file the appeal against the order in appeal is not submitted along with the appeal”. Apparently, the defect is a curable one and the only thing that ought to have been done by Revenue was to submit the “Authorization given by the Committee of Commissioners” to the Tribunal registry. But, there is always this ego issue coupled with grey matter response. So, instead of taking the easy way out, a letter was sent to the Registry of the Tribunal enlightening them with some gibberish interpretation and enclosing copies of documents uncalled for. This is what the letter reads – “Please refer to your office letter no. C/542/08-Mum dated 05.06.2008 regarding defect in the Appeal filed on 21/05/2008. In this regard, it is submitted that, the said Appeal has been signed by Commissioner of Customs (Gen) therefore, no Authorisation is required. Further, there is no Order-in-Original passed in the present case. Secondly, four sets of attested copies of the Order-in-Appeal has already been forwarded to you on 21.05.2008. As required another four attested copies of Order-in-Appeal no. 93/2008/MCX/AC/CHA/2007-08 dated 25.02.2008 and AC/CHA’s letter F.No. S/6-449/60 Admn(CHA)/1831 dated 21.01.2008 is enclosed. The same may be accepted. Please acknowledge the receipt.” Seeing that the Revenue was acting obstinate in doing what was asked for and dishing out un-requisitioned documents, the matter was listed for hearing on the alleged “non-rectification” matter. The Tribunal was least impressed with this snobbish attitude and for Revenue’s benefit adverted to the provisions of section 129A(2) of the Customs Act, 1962, which reads – “(2) The Committee of Commissioners may, if it is of opinion that an order passed by the Appellate Commissioner of Customs under section 128, as it stood immediately before the appointed day, or by the Commissioner(Appeals) under section 128A, is not legal or proper, direct the proper officer to appeal on its behalf to the Appellate Tribunal against such order.” The Bench then commented and held thus – Despite the above provision being so clear and unambiguous, we are surprised to note that the office of the Commissioner of Customs, has intimated to the registry that no authorization is required for filing the appeal. This is contrary to the provisions in section 129A(2) of the Customs Act, 1962. Suffice to say, that this is a wrong interpretation of the statute; we dismiss the appeal filed by the revenue as defective. Order may be given by dasti to the respondent. Revenue Appeals – a farcical affair? Filing an appeal for the sake of filing one has become the order of the day. It was only a small “authorization” that was required to be filed along with the appeal and that should have ended the matter, presuming there is one on record! Fortunately, the Tribunal did not vent its ire against the helpless DR, but we are certain this is not the end of the story! If you think nothing is impossible, try yawning with your mouth closed – Anon

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