Central Administrative Tribunal - Mumbai
Ramamurthy K vs M/O Finance on 23 October, 2019
} CLA Nos.344 & 196 af 2012 CENTRAL ADMINISTRATIVE TRIBU NAL, MUMBAI BENCH, MUMBAI ORIGINAL APPLICATION Nos.304 & 196 of 2012 'Dated this >, the 2 day of Delvbe , 2019
- CORAM: R. VIIAYKUMAR, MEMBER (ADMINISTRATIVE) RN, SINGH, MEMBER (JUDICIAL) Shri K. Ramamurthy, Age 32 years, Superintendent of Central Excise, Residing at C-12, Jay Rameshwar Darshan Katrap, Badalapur (6), Dist. Thane 421 503. ... Applicant in OA No. 30472012 Z Shri Jawaharlal Pandey, Age 50 years, Working as Inspector of Central Excise, Residing at D-1/103, Mallikarjuna Madhav Shrushtt, Near Godrey Hill, Khada! kpada, Kaly an (East), Thane. ... Applicant in OA No 1962012 ( By Advocate Shri S.V.Marne } Yarsus i. Union of India, Through the Secretary, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, North Black, New Delhi 110 G01,
2. The Chief Commissioner of Certral Excise, Mumbai Zone [ 111, MLR. Road, Churchgate, Mumbai 400 020.
kad The Commissioner of Central Ex cise, Mumbai Zone [, Central Excise Building, MLR. Road, Charchgate, Moaumbai 400 020. Respondents in all tre OAs (By Advocate Shri RR Shetty and Siri VB. Joshi} Reserved on 25.06.2019 Pronounced on 23:30: 2014 ORDER.
Per: R.Fijaykamar, Member (Administrative) OR Ne. 8304/2012 has bean filed oon QR, OSl.8G%2? and OA No .Llo6/2012 has been filed on 14.03.2012 under Sectian a) OF che BRaministtrative Tribunals Act, 1985 seeking the following common relies
5) OA Nos. & 196 of 2012 "$.a. This Hon'ble Tribunal may graciously be pleased to call for the records of the case from the Respondents and after examining the same quash and set aside the impugned orders dated 09.11.2010 of Disciplinary Authority and 20.12.2011 of the Appellate Authority with all conseque ential bene "fits. fReli iefin OA No. £96/2012) Sa. This Hon'ble Tribunal may graciously be pleased to call for the records of the case fram the Respondents and after examining the same quash and set aside the impugned orders da nee UF11.2010 of Disciplinary Authority and 09-01-20 of the Appellate Authority with all consequential benefits, (Relief in OA No. 304/2012) &.b. Costs of the application be provided for. 8c. Any other and further order as this Hon'ble Tribunal deems fit in the nature and circumstances of the case be passed."
~ z an wie SEA PORES 4, The appiccant ip QA Noa. 30¢/2012 .m a} aoe = q why 4 coy aw COMMENCEA Service with the respondents as E + c om ' xz 3 yaa ca] pte + m "~ x anspector of Central Excise in 1982 and was ate een me os % 4° NR BARS - 3 > Promoted aS Superintendent an 24.09.2002 and was .
meet wre " Based ne ern le ee So Beak ee Me adons s SEPrVving aS Ssuperintensent or Central Excise in Rance T We teee Yysieg a Sow, Yoga feo Me - aR ad whe be sange it, Esivan Division during May, 2007 which :
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WAS UNE pPSsYloc In question when the applicant Steg " as a] ya aK WES QeQuectect With af RLS WORK ana after inquiecy, orders were passed by ¢ : 4 2 ars with "ee Roane + ¥YGarS With Turtner directions that he would not a 45 wens AAS = 4 ey - 3 = 2 earn inecrame DE pay auring the period cf such rasucti Or nt his wae arid ny awed eur ae suck QRUCe Tor OL QLA Pay Sh mark SXNDIE'Y OE Suc ~ ~ hs ey a4 + =o me = me = Berica, tae reduction will have the effect of } :
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eevenectetangorediengetbrebiien 3 OA Nos.304 & 196 of ZO12 postponing future inorements of his pay. Tre 3 ; ena ees ARTY applicant's appeal dated Q6.12,2010 was + is ct (h . : Pe Smee Sac Barts & hoe Bexar 7 considered and orders passed by the Appel ~ 4 pa See y . "3 x ~ So de f met BAA ~ Authority in orders dated O4.01.2012 upholding x . ae < feos e+ . vty f uo + wy Ao ey sett the Punishment while agresing with the Tm Rh : Vey re TK yar 5 x.
Disciplinary Authority that the Article of Shasyeac Tt tr : aa TU wae we Atran sei net VASEges i; Sb, O44 BNO LV WEers Proven agarnst % 3 = ~ % a the applicant and by dropcing the Article of ~ x ~ ~, < Ve q Charge V oas not proven although previously » t 4 4 = - Rg te ey es he, upnelia oy che Disciglinary Authority. phese =} m ee TY wt a orders followed upon the issue of a charce wares s San he eee A wae 7 fat me Ne Try ee MEMOraNaum CO the applicant im file No. irT/ica-.
e 3/¥ig. /OR-L/OT/515 dated JI.O8.28068 with th:
5following Articles of Charge:
"Article of Charge-I: He, while being posted and functioning as Superintendent of Central Excise, Range-I,.. Kalyan-l Division, had discharged his duties in such a manner with resulted in loss of Govt. revenue and thus acted with doubtful integrity and with an ulterior motive to unduly favour M/s Goel Airshrink (india) Ltd. (M/s GAIL in short}, Bhoir Compound, Val Village, Behind Hotel Shivkrupa, Anjur Road, Bhiwandi, at the cost of the Ex- chequer. He examined the export stuffing and falsely gave the exantination certificate as correct, without properly examining the facts mentioned therein, a certified by him, and in a negligent and careless manner and this facilitated M/S GAIL to evade payment of Customs Duty on imported inputs/goods, to wrongly avail the exemption notification no.O3/2004-Cus dtd. 10.09.2004, to coartravene the provisions of Customs Act, 1962, the provisions of EXIM Policy (import and Export Policy and Hand Book of Procedure 2002-07), the provisions of Foreign Trade (Development and Regulation) At, 1992 and Foreign Trade (Regulation) Rules, 1993.) Had he carefully examined the report consignments considering the examination report as certified by him, there were a possibility that the attempt of M/S GAIL to evade payment of Customs Daty and thei other transgression could have been unrav velled unearthed at least during his tenure at the initial stages, 4 GA Nos. 304 & 1960£2612 Article of Charge-TE He has carried out the examination of export stuffing without due care and attention and with gross irregularity and In gross negligence in discharge of his official duties with a honest motive in. accordance with the yarlous instructions issued by the Board (CBEC), Model Examination Order given by Customs Department and thus helped M/s Goel Airshrink (India) Ltd in evasion of custome duty.
Article of Charge ~ IU: He has failed to give true and correct statement before the officers ef DRI, Mumbai during recording of his statements under Section 108 of ~ustoms Act, 1962 as well as before the Superintendent of (Vigdance), Thane-I under Central Vigilance Manual and gave misleading, false statement and thus failed te maintain absolute integrity and acted in a manner unbecoming of a Govt. servant, Article of Charge ~IV: He -has failed to conduct and maintain proper supervision on the functioning of his subordinate officers and alse failed to take all possible steps to ensure their imegrity and devotion of duty who were for the time being under his contre! and authority, whife he was pasted as Superintendent Central Excise Range-f, Kalyan-l Division from December 2006 to July 2007, Article of Charge Vi He failed to give the written _orders/directions "to " the subordinates of written confirmation of the directionsforders if given to the subordinate officer orally to attend to the examination 'supervision of export conslenment (exported under Advance Heence/ Duly Exemption scheme' DFIA ete). Thus he contravened the Rule M2\iN) of Central Civil Services (Conduct) Rules, 1964.
Article of Charge VIE He, «while Ametioning -- as Superintendent of Central Excise, Range-f, Kalyan-1 Dn, has failed to maintain his KT-1 diary properly and did not mention the details of the containers examined by him in his XT-1 diary. a By the above acts of omission and commission, Shri K. Ramamurthy, the then Superintendent of Central Excise, Range-I, Division Kalyan-l, failed to maintain absolute integrity, exhibited lack of devotion to duty, acted in a manner unbecoming of a Government servant, and also failed to teke all possible steps to ensure the integrity and devotion te duty of all Government servants for the time being posted umder his control and authority and thereby violated the provisions of Rule 3(1XD, 3CMib, 30D, vt ay ah (250) and 3(2 3030 of the C.C.S. (Conduct) Rules, 1964.7 ong _ os$ oO gt wa pe! eed ® al baa ha ° veg
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ws Qe cs + " aos orf : o ae § 5 wee 4 rtp x3 eo ; * 54 os A 3 hs, -- cad : ba En iy on G we a4 t a "<3 6 QA Nos. 3046 & 196 of 202 ox a a 3 =: 3 Ae len Sym Ft ems ero Wars Thr Sree SA ones bey Como LEMS WEkSS PeNRscy ARIAS iY WAaRS Siscivlins y Thy th wit eae My Bee mma el tm ee wre MLSCIpLinar AUTHOrity. LMESE PEXYOCEeenings were x + "Shri LL.Pandey, while posted and flinctiening as Inspector Commissionerate of Central Excise, Range 1 Kalvan-! Division failed to maintain absolute integrity, exhibited lack of devotion to duty and acted in a manner unbecoming of a Government Servant in as much as:
Article of Charge~I: He while being posted and functioning a3 Inspector of Central Excise, Range -- I, Kalyan ~ 1 Dbvision, had discharged his duties in such a manner which resnited in loss of Govt revenue and thus acted with doubtful imegrity and with an ulterior motive to unduly favour M's Goel Airshirnk (india) Ltd. (M's GAIL in short), Bhoir Compound, Val Village, Behind Hotel Shivkrupa, Anjar Road, Bhiwandi, at the cost of the Ex-Chequer. He exammed the export etuffing and gave the examination certificate In a negligent and careless manner and this facilitated M's GAIL to evade payment of Customs Doty on imported inputs'goods, to wrongly avail the exemption notification ne.93/2004-Cus did. 10.99.2004, to contravene the provisions of Customs Act, 1962, the provisions of EXIM Polley (import and Export Policy and Hand Book of Procedure 2002-07), the provisions of Forsign Trade (Development and Regulation) Act, 1992 and Foreign Trade (Regulation) Rules, 1993. Had he carefully examined the export consignments, there was a possiblity that the attempt of M's GAIL to evade payment of Custams Duty and their other transgressions could have been unraveled'unearthed at the Initial stage only, Article of Charge~H: He has carried out the "examination of export stuffing without due care and atiention and whh gross irregularity and in gross egligence in discharge of his official duties with a dishonest motive in accordance with the various instructions issued by the Board (CBEC}, Model - Examination Order given by Customs Department and thus helped M's Goel Airshrink (India) Ltd in evasion of customs caty, ~ OA Nos.304 & 196 of 2012 Article of Charge = 10i: He, while functioning 48 Inspector of Central Excises, Range -- 1, Kalyan ~ 1 Dn, has falled to maintain his NT-1 diary praperly and did not mention the details of the containers examined by him in his XT-1 diary.
Article of Charge ~1V: he has failed to give true and correct statement before the Officers of DRI, Mumbai during recording of his statement under Section 108 of Customs Act, 1962 as well as before the Superintendent of (Vigilance), Thane-I under Central Vigilance Manual and gave misleading, false statement and thus failed to maintain absolute integrity and acted m a manner unbecoming of a Govt. Servant.
Article of Charge -- V: He failed to obtain the written orders/directions of the supervisory officer or written confirmation of the directions'orders if given by the supervisory officer rally to attend to the . examination/supervision of export consignment (exported under Advance licence/Duty Exemption scheme' DPIA atc). Thus contravened the Rule 3(3 iv) of Central Civil Services (Conduct) Rules, 1964.
By the above acts of omission and commission, Shri J.L.Pandey, the then Inspector of Central Excise, Range-I, Division. Kalyan-I, failed to maintain absolute integrity, exhibited lack of devotion to duty, acted in a manner unbecoming of a Government servant, and also failed to take all possible steps to ensure the integrity and devotion to duty of all Government servants for the ime being posted under his control and authority and thereby violated the provisions of Rule 3()@), 3CQG), SC), 3(2ND and Rule 3(2iv) of the C.CS (Conduct) Rules, 1964,"
5. The facts of the matter are: M/s Goel Rivehrink India Limited (GAIL}, Mumbai who is stated to be a manufacturer ~- exporter of Polypropylene Mats, had ebtained a Guaty Exemption Entitlement Certificate {DERC} oF Advance Licence by which he could import PP 1 Shek ue x :
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Th 4k go ~ OY cs re 4 rt Was ek = oD 3 © @ a as 64 ue oy "Ch oy et , ae 9 {3 rr) Ma _ om mB 6 uy nn ne $ tm * ER Boe ks tt "rd i C3 $4 O 4 &} 2b 3 ° fn os @ rt Ok "3 he 43 WM ad ht m4 t a FA} oY ( 44 hy Ct C "4 a o gy Dre el 1 5 Gem a ag Oo yg 4, WW OA Nos.304 & 196 of 2012
2. "THE DESCRIPTION, QUANTITY, NET WEIGHT AND TECHNICAL CHARACTERISTICS AND VALUE OF THE GOODS COVERED BY THIS INVOICE AND THE PARTICULARS AMPLIFIED EN THE PACKING LIST IN VIEW OF ADVANCE LICENCE AND EXPORT UNDER DEEC SCHEME ADVANCE LICENCE NO.
DATED BOTH HAVE BEEN CHECKED BY ME.
3 1 HAVE CHECKED [0% QUANTITY, DESCRIPTION, WEIGHT, TECHNICAL CHARACTERISTICS OF PRODUCT TQ RELEVANT STANDARD INPUTS NORMS H-229 AS PRESCRIBED -
UNDER HANDBOOK OF PROCEDURE,
4. THE GOODS HAVE BEEN PACKED IN BALES AND STUFFED INTO_ CONTAINER DETAILS GIVEN BELOW:
CONTAINER NO.
SELA NO.
THE PACKAGE NO. OPENED EXAMINED & WENSHED AS PER ANNEXURE 'A' ATTACHED.
BOTTLE SEAL NO. C.EX.
§. THE GOODS ARE EXEMPTED FROM CENTRAL EXCISE TARIFF.
6 THE SEPARATE SAMPLES ARE DRAWN FOR DYCC & DEEC RESPECTIVELY OUT OF THE CONSIGNMENT ARE ALSO SEALED UNDER MY SUPERVISION, THE SAMPLES ARE DRAWN & FORWARDED TO DYCC & DEEC FOR TEST AT THE PORT OF SHIPMENT. FORWARDED COPY OF INVOICE AND PACKING LIST IN DULY SEALED ENVELOP TO THE DY. COMMISSIONER OF THE CUSTOMS EXPORT DEPARTMENT BY THE EXPORTER, FOR COMPARISON WITH THE SHIPPING DOCUMENT WHEN FILED. GOODS STUFFED AT GODOWN N4, GPO NOS93, ASHAPURA WAREHOUSE, BHOIR COMPOUND, BEHIND SHIVERIPA HOTEL, ANJUR ROAD, VAL VILLAGE, TAL BHIWANDI 421 302, DIST. THANE.
"THE GOODS ARE MADE IN INDIA AND MANUFACTURED BY GOEL AIRSHRINE (INDIA) LTD, 6S/108, STICE, MUSALGAON, SINNAR, NASHIK, MAHARASHTRA, INDIA AND ARE OF INDIAN ORIGIN.
EXPORT UNDER ADVANCE LICENCE NO. DATED __ NET WEIGHT".
OA Nos.304 & 196 of 2012 a i $3 "¢ " .
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"3. Therefore, in respect of the departmental proceedings under Rule [4 of CCS (CCA) Rules, 1965, it is mandatory that oral evidence is recorded in the regular inquiry in the presence of the charged employee who is given full and effective opportunity to cross-examine the witness. Even in cases where an ex parte hearing is held, it is essential that a staternent is duly recorded'affirmed in the resular hearing,
4. However, while considering cases of appeal! revision referred to the Board, it has been observed in a number of cases that statements of witnesses recorded in the preliminary enquiry or under the Customs Act, 1962 have been relied upon by the inquiry officer'DNsciplinary Authority even when the witnesses did not appear before the inquiry officer and affirmed the said statement. In some cases, where the witnesses eppeared in the regular oral inquiry but did not affirm the earlier statement, the earlier statement was still relied apon on the consideration that if is permissible in law to rely on retracted statement. It is also seen that statements recorded by a Customy Oificer under Custom Act, 1962 is routinely relied upon without the witness/'complainant appearing before the inquiry afficer and facing the cross esamination on the plea auch a statement has an evidentiary vahue.
3. It is clarified that proceedings under the CCS (CCA) Rules, [963 are to be conducted strictly in accordance with the procedure laid down under the said Rule* Proceedings under the Custom Act and under CCS (CCA) Rules are totally of a different and distinct nature. A statement recorded by an efficer of Customs are admissible as-- evidence insofar as they pertain fo proceedings under the Customs Act are concerned but the same can not be said to apply to the proceedings under the CCS (CCA} Rules, 1965. Under these proceedings, any statement which is not recorded/affiirmed in the course of the regular inquiry and in respect of which full opporturdty of cross examination has not been given to charged officer has na evidentiary value, and can not be relied upon by the Inquiry officer' Disciplinary Authority.
& Inquiry officers' Disciplinary Authorities may keep the above position in view while finalizing the Inquiry report 'passing the final order respectively, Dy os Sar Tl sank 4 PX Mae Ost Fea oe = bE BRPDLLCAN be An hey NO. SUS /e20is * + . .: "7 wt Ts Yo Rae ° aw sy ae by ee eA A Ape, Te ~ Lm, ws x oe yea PESSMAS LAS Lhe Unarge NO.LY Alieoes Tarliurse y 3 .
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"Statements, written or verbal, of relevant facts made by a person who is dead, or who cannot be found, or whe has become incapable of giving evidence, or whose attendance cannot be procured without an amount of delay or expense which, under the circumstances of the case, appears to the Ms Court unreasonable, are themselves facts..."
i3. They Bisa reiy on the yFudgments of the Hon'ble Apex Court in J.R.Cigarettes Ltd Vs. Collecter of Central. Excise. [2009. (242) E.L.T.... i89 {(Del)] WP Nos.i854 and 1895-1898 of 1992 denided on 28.08.2008 which held chet:
"which is pari materia with Section 32 of the Evidence Act viz., to rely upon statements of certaim persons even when they have not been prodaced for cross examination...Thus, though it cannot be denied that the right of crass examination in any quasi judicial proceeding is a valuable right siven to the accused/noticee, as these proceedings may have adverse consequences to the accused, at the same time, under certain circumstances, the right of cross examination can be taken away, of course the circumstances have to be exceptional."
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uy ues 1 wes ht a 2D i ON ay D ad a w C re A f 5 . ™ " we 0 oO 4 be gd OG Oh, tht ry a 3 AY OA Nos.304 & 196 of 2612 opserved that strict rules of evidemce are not A meet i x a pan ds ae a ~ doubt and proof of misconduct was sufficient. = tre tt 5 tad whe = Sesh ede The Hon'ble Court alsa heic Enat ror comesvie ; ~ 4 oN wat A ote . ~ xX inquiry, hearsay evidence was admissible anc Phe Hon'ble Apex Court observed as follows :
22. The Privy Council in .the case of Subramaniam Vs. Public Prosecutor, (1956) 1 WLR O65, observed:
Evidence of a statement made to a witness whe 1s not himself called as a witness may or may not be hearsay, It is hearsay and inadmissible when the object of the evidence is to establish the truth of what is contained in the statement. Ht is not hearsay and is admissible when it is proposed to establish by the evidence, not the truth of the statement but the fact that it was made. The fact oy that it was made quite apart fom its truth, is frequently relevant in considering the mental state and conduct thereafter of the wiiness or some other persons in whose presence these statements are made."
Zé, Tn xvebuttal, the learned counsel for the applicants argued that the facts in twe rulings of the Hon'ble Apex Court were different and therefore, these yvulings did not apply fo the present cass He also raised the srqument mot checked the weight of the comsigqmments and wm ray 3 b eres aPpt 5 5 MOO ae Lad wavy & hee &MY SUCH aVerMenclse 1a een GQenLead Dy Cele applicants ' Ce "
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2.3. lt was also stated in the said Model Examination Order: . * please comply with the specifie condition, if any, stipulated in the advarice livence/DEEC/DBKR schedules relevant input' output norms, as the case may de, certify whether the exporter has been availed or not availed any benefit under Central Excise Rules, 1944 for the inpat / Exempted goods."
2.4, ti was also stated in the said Model Examination Order that any discrepancy sought to be ost rought to the notice of their office must be mentioned boldly in Red ink/typing".
fet i, = 4 de Soy see oy 4 ovr, These examination reporks were given hareed Officers on the obverse Side of %& £ ~ a + haf £2R TOE os f the exporters M/S GATL and in t "916. The examination reports were given on the back side of the Invoices M's GAIL signed by the Superintendent Shri K. Rama Murthy as well as Inspector. The Examination report invariably contained the reference no. afk the permission given for stuffing, then it was certified in the a bey rt oO rege oY tr following manner (the blank spaces filled with the specific details relevant for the export consignment) 38 OA Nos.304. & 196 of 2012 "i. THE CONTAINER NO, WAS OPENED AND FOUND EMPTY BEFORE STUFFING.
2. 'THE DESCRIPTION, QUANTITY, NET WEIGHT AND TECHNICAL CHARACTERISTICS AND VALUE OF THE GOODS COVERED BY THIS INVOICE AND THE PARTICULARS AMPLIFIED IN THE PACRING LIST IN VIEW OF ADVANCE LICENCE AND EAPORT UNDER DEEC SCHEME ADVANCE LICENCE NO. _ DATED BOTH HAVE BEEN CHECKED BY ME.
3. 2 HAVE CHECKED 10% QUANTITY, DESCRIPTION, WEIGHT, TECHNICAL CHARACTERISTICS OF PRODUCT TO RELEVANT STANDARD INPUT NORMS H-229 AS PRESCRIBED UNDER HANDBOOK OF PROCEDURE.
4. THE GOODS HAVE BEEN PACKED IN BALES AND STUFFED INTO CONTAINER DETAILS GIVEN BELOW:
CONTAINER NO, BOTTLE SEAL NO. CEX.SELA NO, THE PACKAGE NO. OPENED EXAMINED & WEIGHED AS PER ANNEXLURE 'A' ATTACHED.
>. THE GOODS ARE EXEMPTED FROM CENTRAL - EACISE TARIFF, 6, THE SEPARATE SAMPLES ARE DRAWN FOR - DYCC & DEEC RESPECTIVELY OUT OF THE CONSIGNMENT ARE ALSO SEALED UNDER MY SUPERVISION. THE SAMPLES ARE DRAWN & FORWARDED TO DYCC & DEEC FOR TEST AT THE PORT OF SHIPMENT. FORWARDED COPY OF INVOICE AND PACKING LIST IN DULY SEALED ENVELOPE TO THE DY. COMMISSIONER OF THE CUSTOMS EXPORT DEPARTMENT BY THE EXPORTER, FOR COMPARISON WITH THE SHIPPING DOCUMENT WHEN FILED. GOODS STUFFED AT GODOWN NO.4, G.P.O. No.593, ASHAPURA WAREHOUSE, BHOIR COMPOUND, BEHIND SHIVRRUPA HOTEL, ANTUR ROAD, VAL VILLAGE, TAL BHIWANEN 421 302 DIST. THANE."
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