Case Law Details
Case Name : M/s Overseas Enterprises Vs Union of India through the CC of Customs (Patna High Court)
Related Assessment Year :
Courts :
All High Courts Patna High Court
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Brief of the Case
Patna High Court held In the case of M/s Overseas Enterprises vs. The Union of India through the CC of Customs that there was absolutely no justification at all either on fact or in law in not giving effect to the order of the provisional release dated 28.03.2013. The plea of the respondents that they had received some adverse report with regard to adulterated quality of the betel nuts dated 04.04.2013, could not be given them any power to review or recall the o
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The insensitive attitude of the departmental officers towards plight of the assessees has irked the Hon’ble High Court to this extent. This is high time for the Boards (CBEC & CBDT) to take some serious steps to ensure that the officers dealing with trade are sensitized and made accountable for losses incurred by the trade and industry due to their callous and insensitive approach. To some extent the senior level officers in Board and in Vigilance wings of the departments are also responsible for this kind of approach at field level because the dealing officers are hauled up for taking right decisions if the higher ups take narrow view in the name of being upright, honest. The anti-trade actions are appreciated and officers taking right decisions are branded as pro-trade and anti-revenue and dishonest. Section 13(1)(d)(iii) of PCA, 1988 is so wide that a public servant can be prosecuted even for his action which has benefited to a third person without proving any malafide or mens rea. The proposed bill for amendment of PCA is stuck in Parliament.
An officer in field is always in dilemma as to whether he should take the decision when it comes to sanction of refund or any other benefit to the trade even if there is an order from the appellate authority because the department has decided to file appeal against that order.
These concerns of the field officers must be addressed without further delay to instill confidence in them and to assure the trade & industry that there will not be undue harassment or unexpected loss to them.
high handedness of customs officials – pl. note – law is applicable for each and every-one, it will definitely give justice may be after sometime. u cannot escape law of country.