Customs - Educational Qualification for Importer? Harassment - Two ACs directed to pay Rs. 50,000 as cost by HC
OVERZEALOUS Customs Officers trying to implement a law that does not exist will now realise that there are still Courts in India, which will not support their illegal and arrogant exercise of power – that does not exist.
An importer who wanted to file a Bill of Entry himself without the assistance of a Custom House Agent (CHA) was prevented from doing so, because he did not possess the educational qualifications required for a CHA. Since when do we have educational qualifications for doing business? Are the Customs officers agents for the CHAs that they would not allow individual importers to file documents and accept them only if filed through CHAs. I know a doctor couple who went to China and brought some furniture for their house. They were respected doctors, did not want to evade a paisa of Customs duty and filed the documents themselves without the help of an agent. They were so much harassed and finally made to approach an agent who made them pay a bribe to the Customs officers.
Coming back to our not so well educated importer – he did not have the academic education recognised by law, but he was certainly better educated (in the real sense) than the highly educated IRS officers. I know this importer – he has not studied in a university and his spoken English is very bad, but his command and understanding of the Laws are simply superb. He is poor but his tenacity to fight illegal acts of the babus is exemplary.
In this case, he approached the High Court of Punjab and Haryana with the plea that the qualification meant for the agent cannot be made applicable in respect of an importer, who wishes to import goods by himself without taking assistance of any Customs House Agent.
The High Court found that the stand of the Customs has caused harassment to the petitioner. It is unwarranted by law.
The High Court not only directed the Customs to accept the Bill of Entry and release the goods forthwith bearing the cost of demurrage if any, but also directed two Assistant Commissioners to pay costs of Rs. 50,000/- The Assistant Commissioners are to pay the costs out of their own funds. The High Court also directed that a copy of its order should be sent to the CBEC for information and necessary action. What action will the CBEC take? Defend its officers for their illegal and untenable action?
The officers should realize that they are paid by the State to implement the laws of the State and not to harass the taxpayer. It is heartening to note that there are some High Courts, which will not tolerate such illegal acts of the babus.
The High Court judgement was delivered on Friday the 18 th of November 2011 and we bring you this judgement today.
Power is always misused – never used.