TIOL-DDT 588 · the untouched capture
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<p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 588</font></b><font size="2"><b><br>
09.04.2007<br>
Monday</b></font></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font color="#006600"><b>Cement exemption – government clarifies </b></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A government clarification states,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Central Government vide Notification no. 53/2007 Customs dated 3.4.2007
exempted <st1:place w:st="on"><st1:City w:st="on">Portland</st1:City></st1:place>
cement from Countervailing duty (CVD) and Special
Additional duty. The CVD in respect of such exempted
cement is Rs.350 per metric tonne
for cement of declared retail sale price not exceeding Rs.190
per 50 kg bag. For higher priced cement, the excise duty is Rs 600/- per metric
tonne.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Is stating the obvious a clarification?</font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Kalam
wants Infosys Narayana Murthy to be President; Murthy
wants Kalam to continue</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">How
do you like the idea of Infosys Narayana Murthy becoming President of India? “Fantastic”, according to the present President APJ
Abdul Kalam. The President was in <st1:place w:st="on"><st1:City w:st="on">Mysore</st1:City></st1:place>
yesterday addressing trainees in an interactive session at the Infosys Global
Education Centre (GEC), where he felt that it would be fantastic to have Murthy
as President.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When
pressmen contacted Murthy, he did not express an outright unwillingness to be
President but suggested that Kalam should continue for another term. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RashtrapatiBhavan is a palace fit for a Prince. It is
time we have a young president who would be able to use some of the facilities
made available in the palace with the tax payer’s money. </font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Customs
releases Rolls Royce car after nine years – No depreciation in value for
Customs duty</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Somebody
imports a Rolls Royce car in 1996, but the car was released only in 2005. What
is the value for payment of Customs duty? Obviously the value at the time of
import! But what would be the real value of a car that was in the possession of
the Customs for nine long years? It must have become scrap with hardly any value!
But the Law is that the value is the value at the time of import and certainly not
a later day value. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Is
there no remedy for the importer? There is! He can claim damages from Customs! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See
our <u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2007/2007-TIOL-50-SC-CUS.htm" target="_blank">Supreme Court order</a></u> today for
more details.</font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Once the unfairness of
a decision is established, the victim of such decision is entitled to know as
to who all participated in its making – Central Excise officer wins case
against vigilance in CIC</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is the story of a second
appeal by an officer of the Customs and Central Excise department before the CIC. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DG, Vigilance conducted a discreet
enquiry based on some anonymous complaint against the appellant. And based on
the enquiry, he was transferred from <st1:place w:st="on"><st1:City w:st="on">Bhopal</st1:City></st1:place>
to Shillong in 2005. He successfully challenged this
order in the Jabalpur High Court which passed strictures against the
government. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is the appellant’s belief
that he was grievously wronged and, his pride hurt, due to what he considers,
machinations of certain officers who were allegedly discomfited by the
appellant’s crusading zeal to protect public revenue. Now having been
vindicated by a Court decision, he wants to know who all were responsible for
his victimization and especially the names of those who conducted the discreet
enquiry against him and those who provided evidence against him.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
appeal is against the orders of the DG, Vigilance declining
to disclose the information requested by the appellant.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The requested information was:-</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Copy of the complaint and
inquiry report thereon.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Name of the Inquiry Officer and all the persons who
gave adverse comments against me along with copy of
their comments.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Copy of the provisions under which inquiry can be
conducted without giving opportunity of hearing to the person complained
against.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Inspection of the file under which inquiry was
conducted</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commission observed,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. It is difficult not to sympathize with the
appellant.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. He feels a deep sense of hurt which seems to drive
him to unmask those who allegedly conspired against him.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. There is also a certain sense of helplessness which
stems from a feeling, that despite a favourable, strongly
worded Court order, he cannot know as to who the people were who were allegedly
used the tool of a discreet enquiry to inflict on him, what he considers, humiliation
and mental agony.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>4. His passion seems to be of a man wronged.</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So the Commission emphatically
held,</font></p>
<blockquote>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">The Court decision and the language employed in giving that decision lend
credence to the allusion that the appellant was wronged. This also brings up an
equally important issue of governance? When acknowledgedly
there is unfair decision–making, should those, whose actions led to such decision
being made, still enjoy the protection of Section 8(1)(g).
In my view, the answer is ‘NO’. Once the unfairness of
a decision is established, the victim of such decision is entitled to know as
to who all participated in its making. Allowing the veil of anonymity to
prevent disclosure of their identities is counter to good governance, as it
breeds mistrust, suspicion and dents the fair image of the public authority,
who must not only be fair to its employees, it must also appear so. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CIC
further observed,</font></p>
<blockquote>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">In matters such as this when an employee has been vindicated as having
been victim of unjustified action, even mala-fides, the public authority should
boldly and voluntarily disclose to the employee the identities of those whose
findings caused the public authority to take action which not only failed
judicial scrutiny, it also invited strictures.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Finally the Commission allowing
the appeal finally ordered </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> The CPIO is directed to
allow the appellant, within two weeks from the date of the receipt of this
order, to inspect the files / note files / documents / records related to his case
and allow him to take such extracts / certified copies as he may wish.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="<? echo $url ?>/laws4u/rti1.php?filename=rti/2007/2007-HRIOL-03-CIC.htm" target="_blank">CIC Order No.F.No.CIC/AT/A/2006/00565 Dated,
the 15th March, 2007.</a></u></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>TIOL in
Vizag</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Our
seminar in Vizag was a great hit – with the top TIOL team present with the
affable Service Tax Commissioner in the Board, Gautam
Bhattacharya patiently answering all the tricky questions. The babus in the
Board should make frequent trips to the field and meet the trade to know their difficulties,
so that an attempt can be made to solve a few of them.</font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
Tomorrow with more DDT </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></p>
<p align="justify"><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></font></p>
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