Can DRI adjudicate?
“The innocuous looking question raised by DDT”, as a netizen commented raised quite a hot debate of a very high standard. Here is a summary of the discussion, an answer to some queries and a possible conclusion from a netizen.
a) The holistic issue that was attempted to be raised was if every excise, customs and income tax formations adjudicate their own cases , whynot DRI or DGCEI ? When every excise, customs and income tax formations have policing in the form of preventive and audit formations and theyadjudicate their cases initiated by the senior officersof the Commissionerates ( be it EA 2000 audit which they approveor preventive cases which they approve or show cause noticesout of issues initiated at Range level that the senior approve ) why not DRI or DGCEI ?
b) If these organisations should only book cases and not bother about the outcome of such cases, what purpose is solved ? Is statements recorded by torture enough to show the efficacy of such organisations ?
c) Does preventive formations in excise , customs and income tax not book high value and meaningful cases -- why demean them and disrespect their efforts by saying that DRI /DGCEI can only do it ? Is not the very same officers from excise who are making their mark in DRI and propping it up by their tireless efforts ?
d) Why should such organisations shy away from dealing with quasi judicial work ? Why should they hide under the garb that they are super sleuth organisations and do not have time to deal with adjudication work -- If so, Why do they deal with writ petitions , Why do they propose prosecution work, Why do they then give their opinions on CESTAT orders once their cases are dropped , Why do they go to settlement commission to fight their cases -- only book the cases and shove the rest of the work down the gutter -- why this partially partial hypocrisy ?
e) When the sameroutine has been followed in excise, customs and income tax for years and years together ; when every single officer has been targeted as officers of revenue bias ( and the adjudicators are - there is no doubt about it at all -- only problem is revenue bias is born out of an unknown fear -- a feeling of not knowing when a judicial order will go againsthim ) -- why has no one raised his voice of concern till now -- even if they have, why is it not debated –No oneshould be a judge in one’s own case, rightly so -- but bottom line is why is that the same continues in spite of years of so called torture in the name of revenue bias ?
f) On the specific issue, why has the Board kept it open by issuance of circular and powers of customs officer to DRI officer?
g) On the flip side, if booking of cases is only the prerogative, why does DRI want to issue show cause notice -- leave it to the jurisdictional Commissionerate they should handle it --only book cases, issues modus operandi circulars and keep oneself aloof from all that happens around you --- it is simply not possible -- one cannot be isolated -- one cannot sit on the fence and see the self destruction that some of these adjudication orders are bringing about – it was in this context that it was mentioned that those who matter should sit up and take notice.
h) Some say that the DRI / DGCIE are specialized organizations set out for special and technical purpose ? What is the justification for such a statement? The staff patently of DRI can be counted on the fingers. What sort of specialization are we talking about? Officers from excise who have dealt with Central Excise law walk into the custom dominated field one fine day and is expected to perform the next day ? Nobody bothers to take him around the port, the CFS – show him how it works, how it functions, the technicalities – he just survives??? What sort of specialization is there? Now how does only adorning the judicial robe, suddenly make them lose their efficiency? It is said the police cannot be the judge – then what are we doing in excise, customs and direct tax formations / Why is that it cannot be argued that if an executive commissioner can adjudicate, why such organizations cannot?
i) Yes , a totally delinked adjudication system can be one solution which can be looked into seriously.
j) A new legal remedy worse than cure ?? Well, better not to comment on this one !!!