2022 (1) TMI 958 - HC - Customs

Inaction on the part of the respondents to dispose of their first representation as well as the second representation by way of a reminder - violation of a circular of the Central Board of Excise Customs, New Delhi, Ministry of Finance (Department of Revenue), Government of India being Circular No. 8/2018-Cus., dated March 23, 2018 F. No.450/119/2017-Cus.IV - HELD THAT - Mr Maiti, learned advocate appearing for the respondents, is not in a position to defend the inaction on the part of the respondents in disposing of the aforesaid representations. He submits that he is not sure whether the aforesaid representations are still pending or have been disposed of, in spite of specific submission made by the petitioners in court that such representations are still pending and have not been disposed of. The writ petition is disposed of directing the respondents concerned to consider and dispose of the representation in accordance with law by passing a reasoned and speaking order, after giving an opportunity of hearing to the petitioners or their authorised representative, within six weeks from the date of communication of this order.

Summary

Issues:
Non-disposal of representations by the respondents, violation of circular by Central Board of Excise & Customs.

Analysis:
The petitioners filed a writ petition expressing grievance over the inaction of the respondents in disposing of their first representation dated December 26, 2020, and a reminder dated March 23, 2021. The petitioners highlighted that the non-disposal of these representations was in violation of Circular No. 8/2018-Cus. issued by the Central Board of Excise & Customs, New Delhi. The learned advocate for the respondents could not defend the inaction and was unsure whether the representations were still pending or disposed of. Despite the petitioners' assertion that the representations were pending, the court directed the concerned respondents to consider and dispose of the representation dated March 23, 2021, within six weeks from the date of the court's order. The court emphasized that it did not delve into the merits of the representation and instructed the respondents to act strictly in accordance with the law while considering and disposing of it.

This judgment primarily addresses the issue of the non-disposal of representations by the respondents, as raised by the petitioners. The court acknowledged the petitioners' grievances and directed the respondents to take necessary action on the pending representation within a specified timeframe. Additionally, the judgment also touches upon the violation of a circular issued by the Central Board of Excise & Customs, emphasizing the need for the respondents to adhere to legal procedures and act in accordance with the law while addressing the representations. The court's order aims to ensure that the respondents consider and dispose of the representation in question by passing a reasoned and speaking order after providing the petitioners with an opportunity to be heard or represented, thus upholding principles of natural justice and procedural fairness.

In conclusion, the judgment by the High Court of Calcutta in this case highlights the importance of timely disposal of representations and adherence to legal procedures by the concerned authorities. By directing the respondents to consider and dispose of the pending representation in accordance with the law, the court ensures that the petitioners' grievances are addressed through a fair and transparent process. The judgment serves as a reminder to government agencies to fulfill their obligations promptly and in compliance with relevant regulations, thereby upholding the principles of administrative law and ensuring accountability in decision-making processes.