Judicial wisdom
Mr. Moheb Ali, the Hon’ble Member, Technical, CESTAT, Mumbai recently passed a devastating (for the party) order against Sterlite, the Optical Fibre giant. The long and exhaustive order was full of wit and wisdom. We bring you a sample.
• M/s. SOTL's intentions to export optical fibres received a setback in September 2001, according to them. With monotonous regularity some miscreants crashed passenger planes into high rise buildings of New York on September 11, 2001. This type of activity created a slump in the export market for optical fibres, according to the appellants.
• There are schemes carefully crafted by the Commerce Ministry to promote exports. Statistically speaking, they do.
• All this could result in endless litigation. But, from time immemorial fiscal laws are meant to be complicated so that they provide employment to those who sit in judgment over their interpretation and deliver learned judgments.
• An assessee can only make an application for grant of a concession. He cannot be made to suffer simply because the Babus in the government take their sweet time to decide.
• The syllogism is somewhat like this -
Goods produced in an EOU are exempt from duty, except those which are allowed to be sold.
So goods sold without being allowed to be sold are exempt from duty!!
• If there is any case which deserves a penalty under Section 11AC it is the appellants'. They made every attempt to qualify themselves for such visitation.
• The appellants are a large industrial house. The captains as someone would call them. If the captains and the marshals were to engage themselves in such fraudulent activities the corporals and soldiers would not be far behind.
• A benefit of doubt could be given to him with an observation that recipients of benefit of doubt need not be exactly proud of such awards. Some blame for all that happened could be fastened on to him;
• The Commissioner seemed to be imposing penalties on the employees stating that they were aware of the fact that they were knowingly concerned with the goods liable to confiscation. Going by his logic every employee/worker can be accused of such knowledge, a greaser, a forklift truck operator etc.