The ‘Person Concerned' or 'worried person'?
DDT has written several times about the concern of the lawmakers. Is the person mentioned in Law a 'concerned person' or a 'person concerned'?
As per Section 28(8) of the Customs Act;
The proper officer shall, after allowing the concerned person an opportunity of being heard and after considering the representation, if any, made by such person, determine the amount of duty or interest due from such person not being in excess of the amount specified in the notice .
This person is certainly concerned as he is at the mercy of the Customs Officer.
There is an identical provision in Section 11A(10) of the Central Excise Act:
The Central Excise Officer shall, after allowing the concerned person an opportunity of being heard, and after considering the representation, if any, made by such person, determine the amount of duty of excise due from such person not being in excess of the amount specified in the notice .
If the person is concerned in Customs, he can't be unconcerned in Central Excise.
The Proviso to Section 124 of the Customs Act reads as, "Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person concerned be oral".
What is difference between the concerned person under Section 28 and the person concerned under Section 124?
So, is the concerned person = person concerned?
English Grammar teachers used to teach that when 'concerned' precedes the noun it qualifies it means 'worried, anxious, or troubled', but when 'concerned' follows the noun it qualifies, it means 'involved or implicated'
In the latest Circular No. , dated 28.02.2015, the CBEC quoted a Supreme Court judgement - "the yardstick would be to judge as to whether allegation in the adjudication proceeding as well as proceeding for prosecution is identical and the exoneration of the person concerned in the adjudication proceeding is on merits. In case it is found on merit that there is no contravention of the provisions of the Act in the adjudication proceeding, the trial of the person concerned shall be in abuse of the process of the court."
And the CBEC added, "Chief Commissioner shall give direction to the Central Excise Officer in the concerned Commissionerate.."
The officer responsible for bad drafting of law is not really a responsible officer and DDT is concerned about this.