TIOL-DDT 2119 · Tuesday, 4 June 2013 · story 4 of 6

Even if I give a Show Cause Notice and Hearing, My Order is going to be the same - then why should I issue a Show Cause Notice? Defiant DC!

A Deputy Commissioner of Customs had the audacity to tell the High Court this. In an affidavit filed against a writ petition by an importer. The Deputy Commissioner told the Court, "even if Hon'ble High Court directs to issue a show cause notice, the grounds of the show cause notice will be same as mentioned in 'Discussion and Findings' and the quasi judicial order may also be the same as mentioned in order in original dated 19.03.2013. Hence, I respectfully submit that issuance of a show cause notice may not serve the purpose of the Petitioner, as the order in original dated 19.03.2013 is an appealable and speaking order."

The High Court was not impressed with the wily wisdom of the Deputy Commissioner. And the Counsel for Revenue stated that the learned Deputy Commissioner had added these words to the affidavit without referring to the Counsel and even suggested that the offending part may be expunged. The High Court recorded its disapproval of the manner in which the affidavit in reply has been drafted and directed the Commissioner to assign this case to some other Deputy Commissioner.

Though this particular Deputy Commissioner had the temerity to file an affidavit like this, the fact is they all believe that Show Cause Notices and hearings are a waste of time, since the order is going to be the same in any case. That is why departmental adjudication is now a joke. Is it not power wasted on these arrogant upstarts?

What will happen to the Deputy Commissioner? Most probably he will get a promotion soon!

We bring you this case today.

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