National Litigation Policy - CBEC Sermons

The CBEC has issued yet again a routine Sermon and matter ends there. There is no compliance nor any monitoring to ensure compliance. Recently I have come across SCNs denying benefit of Drawback Claims on the ground of delay based on the version of rule 13 of DBK Rules which was amended in 1998 and left the matter of delay as redundant. To my horror, the 'learned' adjudicating authority had rejected claim on this very ground. If spending two years paid holidays in NACEN make such officers then National Litigation Policy already stands thrown to the dogs. No advisory or administrative action is taken against them by their supervisory officers and poor assessee has to file appeals. There are Chief Commissioners, aspiring to become Members of Board who frequently interfere in adjudications by Commissioners to show off their clean image and control at the cost of National Litigation Policy. Commissioner, Appeals need to be made independent of Board to achieve some degree of fairness at that level too.

Yogendra Badhwar 25/05/2015