9911796707
TMI Blog2023 (3) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner, for this purpose imports hardware including Blade Server Platforms (BSP). While so, in January 2019, the Directorate of Revenue Intelligence (DRI) initiated investigation into the imports of BSP from its related overseas party, Ericson AB, Sweden (EAB) through the Chennai Air Cargo Complex. 2.The petitioner had been called upon to produce certain particulars and duly complied. Nothing further was known to the petitioner about this enquiry. It appears that, unknown to the petitioner, the DRI had continued its investigation, though it had changed the basis of the enquiry to classification of the BSP platform, on the premise that such classification would be under Customs Tariff Entry 8517 62 90 instead of Customs Tariff Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned Union of India as 4th respondent and, therefore, it is prayed that the name of the 4th respondent should be deleted as party in the said writ petition. (b) I respectfully submit the facts relating to the issue raised in the Writ Petition along with the rebuttal to the points raised in the affidavit is to the effect that the petitioner is engaged in the provision of Telecommunication solutions and is a major manufacturer of Telecom equipment. They provide managed services to major Telecom operators. For the said purpose, the petitioner imports various hardware including Blade server Platforms (BSP). (c) I further submit that the petitioner had filed two Bills of Entry in Bills of Entry No.5679605/22.03.2018 and 6023989 dated 18.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment is an order of assessment in itself.' 6.To be noted, that the admitted position, as fairly stated by the learned Senior Standing Counsel is that to this date, no document representing an assessment, provisional or otherwise, has never been produced in the matter, not even before the Court. 7.Impugned communication dated 04.08.2020 constitutes a demand that had been raised on the petitioner for the differential duty of Rs.3,91,60,068/- along with interest under Section 28AA of the Customs Act, 1962 (in short 'Act'). The communication, styled as a letter, refers to the provisional assessment on the bills of entry and the alleged misclassification of the imported BSP platforms. 8.In light of the admitted position that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Technological coverage was extended by Circular dated 23.12.2019 to all communications issued by the department, including e-mails. These instructions came into effect, on and with effect, from 24.12.2019. 13.The impugned communication is dated 04.08.2020, long after the issuance of the aforesaid instructions, since it contains no DIN it is assailed on the ground that it is contrary to the guidelines issued by the CBIT, that bind the officers unequivocally. 14.Per contra, learned Senior Standing Counsel would draw attention to the provisions of Section 151A of the Act, in terms of which, the said instructions have been issued. She submits that while the Instructions are, undoubtedly binding upon the officers of the Department, they do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icers, barring in two situations. 19.The exceptions are, that no order, instruction or direction will require any officer of Customs to make a particular assessment or dispose a particular case in a specified manner and no instructions shall be issued so as to interfere with the discretion of the Commissioner of Customs (Appeals) in the exercise of appellate functions. Both exceptions thus concern the conduct of judicial duties only. As far as administrative duties are concerned the Board has the final word to prescribe guidelines that are mandatory qua the officers. In fact, the judgments cited by learned Standing Counsel stand testimony to the aforesaid settled position of law. The respondents cannot thus attempt to wriggle out of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in relation to transparency and accountability in all proceedings. 23.The Court has, at paragraphs 6 and 7, stated as follows: '6. It cannot be disputed that implementing the system for electronic (digital) generation of a Document Identification Number (DIN) for all communications sent by the State Tax Officers to taxpayers and other concerned persons would be in the larger public interest and enhance good governance. It will bring in transparency and accountability in the indirect tax administration, which are so vital to efficient governance. Even the Central Government has also taken a decision and as such implemented the DIN system of Central Board of Direct Taxes and on and from 01.10.2019, as every CBDT communication will h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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