AC wants to reject Rebate Claim because assessee did not follow principles of natural justice! - NACEN, What did you teach him?
WE came across a very interesting and rather appalling Show Cause Notice issued by an Assistant Commissioner who had just completed his probation and furbisher course in NACEN and is in the field - having a field day literally.
The Assistant Commissioner proposes to reject a rebate claim on the ground that the assessee cleared the goods under ‘self export' and so it is not known as to what were the goods exported.
Read it in the learned Assistant Commissioner's words,
"The goods were exported under 'self export' and further as per the relevant Shipping Bill Nos. (a) 3799084 dated 04-02-2013, (b) 4043000 dated 19-02-2013. (c) 5195411 dated 29-04-2013 and (d) 5532017-dated21-05-2013 the consignments were not opened for physical examination by Customs and hence it is not known what "goods" were exported by the Assessee."
And here is the priceless gem from the learned adjudicator; He charges the assessee,
"Here you yourself have sealed goods and you yourself applying for rebate as beneficiary, thus you are becoming judge in your own case. This is against the principles of natural justice.”
Yes, he says the assessee's action in filing a rebate claim is against principles of natural justice.
This is what he has learnt in NACEN on "principles of natural justice” and he will be practicing it for the next 35 years or so. Didn't somebody teach him that ‘principles of natural justice' are to be followed by the adjudicating authority, not the victim?
And he wants to reject the rebate because the goods were exported under ‘self export'. He does not say which provision of law stipulates that, but wants to rely on ‘the principles of natural justice'!
The brilliance does not end here. The AC wants reply to his Show Cause Notice within two days, Yes TWO DAYS - mind you within two days - and this is natural justice! The Show Cause Notice is dated 20th September and he has fixed personal hearing on 24th - within four days - this is natural justice.
There is still to come.
He warns the assessee that if they do not appear for personal hearing, "the issue will be decided basing on the merits of the records available.” Maybe what he wanted to convey was, "the issue will be decided on merits basing on the the records available.”
What is going to be the future of this Department with this kind of Show Cause Notices? Unnatural Injustice?
The Board and the concerned Chief Commissioner should provide wise counsel to the budding officer who is out to tarnish the image of the Department.