TIOL-DDT 452 · the untouched capture
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<p> <b><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT
452</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
19 09 2006<br>
Tuesday</font></b></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Isn’t
the Customs Commissioner a Customs officer?</font></strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">You think he is; Board doesn’t.
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_100.htm">See
Notification No<strong>. </strong>100/2006-Cus.(N.T), dated September 5, 2006.</a>
</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">In
exercise of the powers conferred by sub-section (1) of section 4 and sub-section
(1) of Section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of
Excise<strong> </strong>and Customs <strong>hereby appoints the Commissioner
of Customs, Amritsaras <font color="#FF6666">an officer of Customs,</font> </strong>and
authorises him to xxxxxx</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We thought that the Commissioner
of Customs, <st1:place><st1:City>Amritsar</st1:City></st1:place> was already
a customs officer but Board has appointed him as one only from 5<sup>th</sup>
September 2006. What officer was he before that? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In fact Section 3 of the
Customs Act specifically recognizes a Commissioner as an officer of customs
when it stipulates tha<strong>t </strong>There shall be the following classes
of officers of customs, namely :-</font></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Chief Commissioners
of Customs;</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Commissioners
of Customs;</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Commissioners
of Customs (Appeals);</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Joint Commissioners
of Customs;</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Deputy Commissioners
of Customs;</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. Assistant
Commissioners of Customs or Deputy Commissioner of Customs</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. such other
class of officers of customs as may be appointed for the purposes of
this Act.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But then doesn’t Board know
that the Amritsar Customs Commissioner is an officer of Customs? Yet another
case of scant respect for legislation and total absence of proof reading in
the Board. When you are the law makers to the nation, the least that is expected
from you is that a notification will be read by at least three people before
it becomes the law of the land. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT</strong>
is grateful to a senior officer who pointed out this lapse</font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">“The
students here are more informed than my officers.” - Prof. Lalu Yadav</font></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Management
Guru Lalu Prasad Yadav stormed the hallowed portals of the much revered IIM,
Ahmedabad yesterday. The students were simply floored with their new teacher
who came well prepared for a three hour class. And the Railway Minister was
so impressed with the IIM students that he remarked, <strong>““The students
here are more informed than my officers”.</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“He is a
very good manager, a good combination of human approach and management expertise”,
said a student who attended the three hour discussion on the case study on the
turn around of Indian Railways prepared by the IIM. This was the first time
that the ‘case’ was also present during the study.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The students
were so swayed by Lalu that some of them are seriously considering a career
in the Railways; at least many will join as interns, Lalu willing. And there
is going to be a Chair for Railway studies in IIM.</font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Why
are excise and customs laws not taught in our law schools and IIMs?</font></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Excise,
Service Tax and customs would account for about 30 to 40 percent of the turnover
of a company and these IIM graduates land up in these companies with absolutely
no idea of excise and its complications. Isn’t it time that these fiscal laws
are taught in the Law schools and B schools? And why not follow Lalu’s example
and establish a chair for study of taxes in the <st1:place><st1:PlaceName>National</st1:PlaceName>
<st1:PlaceName>Law</st1:PlaceName> <st1:PlaceType>School</st1:PlaceType></st1:place>
or the IIMs? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interviewing
the Chairman of the Bar Council of India for <strong>TIOL</strong> five years
ago, I asked him,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Q.</b> While
taxation laws are taught by many universities, the laws do not include Customs
and Central Excise Laws, which have produced voluminous case laws and these
taxes are the biggest source of revenue for the state. Don't you think Excise
and Customs law should be included in the law curriculum?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Ans:</b> It
is a fact that Excise and Customs is an important branch of law. But as things
stand, in the curriculum, we have 21 compulsory subjects and four optional papers
and among them, taxation is one. However as Central Excise is generally a subject
that has importance in urban areas where industries are located and Customs
generally in port areas. As on date these two branches have become subjects
of specialisation and not subjects which the average law practitioner in the
country has to know or learn. Being a subject limited to major urban centres,
though in terms of revenue, it contributes a major chunk to the national revenues.
Its impact is not universal in the sense that it does not touch all the legal
practitioners in the community. For that matter, sales tax, income tax are also
not compulsory subjects and at this stage, it may not be possible to include
it in the compulsory subjects. Among the optional subjects, it may be included
as part of taxation</font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until tomorrow
with more DDT </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice
day. </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your
comments to</font> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></span></font></p>
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