Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
North Block, New Delhi-110 001
Tel. : +91-11-23092849, Fax : +91-11-23092890
E-mail : [email protected]
Vivek Johri, Chairman
DO No. 56/CH(IC)/2022 Date: 26th December, 2022
Our work is vitalized by the law – be it Customs, GST, Central Excise, Narcotics or any of the other that we are enjoined to administer. While law is essentially prescriptive and its express wording is meant to circumscribe our actions as administrators. Law is not merely the text. We contribute significantly in providing it flesh and blood and in making it a living embodiment by the manner in which we interpret it and apply it. Of course, in doing so, we are, in turn, guided by jurisprudence as shaped by judicial pronouncements.
One of the key principles of immense value to us is the Doctrine of Reasonableness [or the Wednesbury principles] – a legal principle that is often used to determine the fairness and judiciousness of a particular action or decision. The doctrine holds that any action or decision must be reasonable and proportional to the circumstances and the harm it seeks to redress. In India, the Doctrine of Reasonableness has been applied in a number of cases by the Courts in carrying out judicial review of executive actions. The enunciation of this doctrine finds root most notably in Associated Provincial Picture Houses Ltd. vs Wednesbury Corp., from British jurisprudence wherein it was held that administrative decisions need to remain true to the triple touchstones of legality, procedural propriety as well as rationality.
As quasi-judicial authorities it is imperative that we bear these principles in mind when passing orders on Show Cause Notices, demands or refund claims and do not view things from the prism of revenue alone. Doing so will reaffirm the credibility of our dispute resolution mechanism and curb the tendency to indulge in protracted litigation. We must remember that likening tax collections with bees collecting honey from flowers or plucking geese for their feathers are not mere similes but powerful symbols of our judicious mindsets.
Moving ahead, I had the opportunity to inaugurate the Induction training for officers of the 74th batch of Indian Revenue Service (Customs & Indirect Taxes) at the National Academy for Customs, Indirect Taxes & Narcotics, Faridabad. As always it was an absolute pleasure interacting with these young achievers to the CBIC family many of them fresh from college.
I never cease to marvel at their seemingly boundless energy, ever curious minds and the spring in their steps. There is no denying the allure of youth and the hope and possibility it brings. So go out there and seize the day. My best wishes to you.
On the anti-smuggling front, Chennai Airport Customs ably assisted by sniffer dog, Orio, intercepted an arriving international passenger found to be carrying over 1.5 kg. of Methaqualone and over 600 gms. Heroin valued at more than Rs. 5 Crore. My congratulations to the officers for a fine detection. Good job Orio, keep it up!
This being the last DO letter of the year some reminiscing may not be out of place. There is much that we, as a team, have been able to accomplish. Be it our improved performance on Release Times; steady improvement in revenue; series of breakthrough in anti-evasion and anti-smuggling work; successful completion of 5 years of the Goods & Services Tax and 60 years of the Customs Act; deeper infusion of data analytics and technology in our work processes; foundation stone laying and rapid development of the new NACIN Campus in Hindupur; commissioning of a slew of infrastructure projects – both residential as well as office accommodation, notably in Mumbai and Chennai and so on….
While we may have covered a substantial distance, newer challenges and milestones await us in the New Year. As always, Team CBIC stands at the ready to take them on. Before I sign off for the week, I would urge you to take stock of your own achievements in the year gone by and brace up to face new challenges in the coming one.
Season’s greetings and best wishes for the New Year to you and your families.
Till next week!
Yours Sincerely,
(Vivek Johri)
All Officers and Staff of Central Board of Indirect Taxes & Customs
