Department Does not Know Where to File Appeal
"IGNORANCE of the Law is no Excuse" is an oft repeated cliché. Certainly there is no excuse for the unfortunate citizen, but does the principle apply to the Government? Almost with boring regularity, we come across cases, where the Revenue Department files an appeal in the wrong forum.
Recently we came across a case where the Customs Commissioner filed an appeal in the CESTAT in a case related to Drawback. The Tribunal observed,
The issue in this appeal against the order of the Commissioner (Appeals) relates to payment of drawback. Hence the jurisdiction of the Tribunal to hear this case is ousted in terms of proviso to Section 129A of the Customs Act, 1962. The appeal is therefore dismissed as not maintainable along with COD application and stay application and the papers are returned to the Revenue for presentation before the appropriate authority, namely, Joint Secretary (Revision).
The appeal to the Tribunal must have been prepared by a team of officers consisting of examiners, appraisers, Superintendents, Assistant Commissioner, Deputy Commissioner, Additional Commissioner and two Commissioners and none of them realized that they were approaching the wrong forum. Law makers and Law enforcers are allowed the luxury of being ignorant of the laws.