Central Administrative Tribunal - Mumbai
Shri Ritesh Rai vs M/O Finance on 23 March, 2026
1 OA No.691/2019
CENTRAL ADMINISTRATIVE TRIBUNAL
MUMBAI BENCH, MUMBAI.
ORIGINAL APPLICATION No.691/2019
Dated this Monday the 23rd March, 2026
CORAM: Hon'ble Mr. Shri Krishna, Member (A)
Hon'ble Shri Umesh Gajankush, Member (J)
1. Shri Ritesh Rai
Age 36 years, Son of Hriday Narain Rai,
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 190/8,
Sector 7, CGS Colony, Antop Hill,
Mumbai - 400 037.
2. Shri Ashish Srivastava
Age 38 years, Son of A.K. Sinha,
Working as Inspector (Examiner), Audit
Commissioner (JNCH), Nhava Sheva,
Uran, residing at M-5/803, Valley Shilp
CHS, Sector-36, Kharghar, Navi Mumbai
410 210.
3. Shri Anil Kumar
Age 39 years, Son of Tirloki Saran,
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 31/308,
Milan Jackson
Alphanso
Digitally signed by Milan Jackson Alphanso
DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b,
Phone=
30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc,
PostalCode=401203, S=Maharashtra, SERIALNUMBER=
6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4,
CN=Milan Jackson Alphanso
Reason: I am the author of this document
Location:
3rd Floor, Sector 25, Ekta Vihar, CBD
Bleapur, Thane 400 614.
Date: 2026.03.25 10:04:44+05'30'
Foxit PDF Reader Version: 2024.4.0
4. Shri Hemant Kumar Pandey
Age 36 years, Son of Sachindra Pandey,
Working as Inspector (Examiner), APSC,
Air Cargo Complex, Andheri, residing at
156/8, Sector 7, CGS Colony, Antop Hill,
Mumbai 400 037.
2 OA No.691/2019
5. Shri Arun Kumar Dubey,
Age 39 years, Son of K.L. Dubey,
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 230/10,
Sector 7, CGS Colony, Antop Hill,
Mumbai - 400 037.
6. Shri Janmayjay Kumar Singh,
Age 38 years, Son of Jagdishwar Singh
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 147/8,
3rd Floor, Sector A, Bhandup (E),
Mumbai - 400 041.
7. Shri Gaurav Kumar
Age 38 years, Son of Girendra Pd. Singh,
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 1984/49,
Sector 7, CGS Colony, Antop Hill,
Mumbai - 400 037.
8. Shri Anand Kumar
Age 41 years, Son of Bishram Sharma,
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 150/8,
Milan Jackson
Alphanso
Digitally signed by Milan Jackson Alphanso
DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b,
Phone=
30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc,
PostalCode=401203, S=Maharashtra, SERIALNUMBER=
6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4,
CN=Milan Jackson Alphanso
Reason: I am the author of this document
Location:
Sector 7, CGS Colony, Antop Hill,
Mumbai - 400 037.
Date: 2026.03.25 10:04:44+05'30'
Foxit PDF Reader Version: 2024.4.0
9. Shri Rakesh Kumar
Age 41 years, Son of Baleshwar Prasad,
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 163/08,
Sector 7, CGS Colony, Antop Hill,
3 OA No.691/2019
Mumbai 400 037.
10. Shri Prasanna Kumar
Age 39 years, Son of Rabindra Nath,
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 448/18,
Sector 7, CGS Colony, Antop Hill,
Mumbai - 400 037.
11. Ashwini Kumar Shukla
Age 44 years, Son of Ram Prakash
Shukla, Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 42/5,
Ekta Vihar, CGS Colony, CBD Belapur,
Navi Mumbai, Thane 400 614.
12. Shri Aviel Shalom
Age 39 years, Son of A.H. Mandal
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at B-404,
Shankeshwar Pallazo, Plot No.182,
Sector 9, Ulwe Navi Mumbai 410 206.
13. Shri Sheoshankar Ram
Age 40 years, Son of late Baijnath Ram
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Milan Jackson
Alphanso
Digitally signed by Milan Jackson Alphanso
DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b,
Phone=
30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc,
PostalCode=401203, S=Maharashtra, SERIALNUMBER=
6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4,
CN=Milan Jackson Alphanso
Reason: I am the author of this document
Location:
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at 10/210,
Date: 2026.03.25 10:04:44+05'30'
Foxit PDF Reader Version: 2024.4.0
Sector 7, CGS Colony, Antop Hill,
Mumbai - 400 037.
14. Shri Debotosh Saha
Age 36 years, Son of Ashutosh Saha,
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
4 OA No.691/2019
Raigad - 400 707, residing at 4/76,
Customs Quarter, Five Gardern,
Adenwala Road, Matunga (E),
Mumbai - 400 019.
15. Rajesh Kumar Singh
Age 43 years, son of Mithileshwar Prasad
Singh, Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at Type III,
Block No.5, Room No.48, Ekta Vihar,
Sector 25, CBD Belapur, Navi Mumbai
400 614.
16. Sunil Kumar Singh
Age 43 years, Son of Late Shri Ram
Singh, Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at Type II,
Block No.29, Room No.284,
Sector 25, Ekta Vihar, CBD
Belapur, Navi Mumbai 400 614.
17. Hiralal Prasad
Age 47 years, Son of Ramdhari Mahto,
Working as Inspector (Examiner),
Commissioner of Customs (G), Jawaharlal
Nehru Custom House, Tal. Uran, Dist.
Raigad - 400 707, residing at Sector-2,
Ulwe, Navi Mumbai - 410 206. ... Applicants
Milan Jackson
Alphanso
Digitally signed by Milan Jackson Alphanso
DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b,
Phone=
30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc,
PostalCode=401203, S=Maharashtra, SERIALNUMBER=
6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4,
CN=Milan Jackson Alphanso
Reason: I am the author of this document
Location:
Date: 2026.03.25 10:04:44+05'30'
( By Advocate Shri Vishal Shirke)
Foxit PDF Reader Version: 2024.4.0
VERSUS
1. Union of India,
Through the Secretary,
Ministry of Finance,
Department of Revenue,
North Block, New Delhi - 110 001.
5 OA No.691/2019
2. Respondent No.2 - deleted.
3. The Principal Commissioner of
Customs (General),
New Custom House,
Mumbai - 400 001. ... Respondents
(By Advocate Shri N.K. Rajpurohit)
Order reserved on : 20.11.2025
Order pronounced on: 23.03.2025
ORDER
Per: Shri Umesh Gajankush, Member (J)
The present OA has been filed by the applicant under Section 19 of the Administrative Tribunals Act, 1985 seeking the following reliefs:
"8(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 impugned orders dated 10.01.2019 and 22.07.2019 to the extent the same denies promotion to the applicants to the post of STA w.e.f. 01.01.2012 and promotion to the post of Inspector (Examiner) w.e.f. 01.01.2014.
Milan Jackson Alphanso Digitally signed by Milan Jackson Alphanso DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Reason: I am the author of this document Location:
b. This Hon'ble Tribunal may further be pleased to direct the respondents to promote applicants to the post of Senior Tax Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 Assistant w.e.f. 01.01.2012 in accordance with their empanelment by the review DPC for the vacancy year 2012-13 with all consequential benefits.
c. As a consequence of grant of prayer clause (b) above, this Hon'ble Tribunal may further be pleased to direct the respondents to consider the cases of the applicants for promotion to the post of Inspector (Examiner) for the vacancy year 2014-15 6 OA No.691/2019 and if found fit, promote them to the said post w.e.f. 01.01.2014 with all consequential benefits.
d. Costs of the application be provided for. e. Any other and further order as this Hon'ble Tribunal deems fit in the nature and circumstances of the case be passed."
2. Brief facts of the case, as stated in the OA, are that the applicants initially recruited as Tax Assistant in Mumbai Customs and, thereafter, promoted to the post of Senior Tax Assistant. It is submitted that the appointment to the post of Senior Tax Assistant is governed by provisions of Central Excise & Customs Department, STA(Group C) Post Recruitment Rules, 2003. The said Rules provided that the post of Senior Tax Assistant is to be filled up 100% by promotion. Tax Assistant with 3 years regular service and who have passed departmental examination are entitled to be promoted to the post of Senior Tax Assistant. There is a note under column 12 of the said Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
Date: 2026.03.25 10:04:44+05'30' Recruitment Rules which provides that if a junior Foxit PDF Reader Version: 2024.4.0 person is considered for promotion on the basis of his completing prescribed qualifying period of service in that grade, all persons senior to him shall also be considered for promotion, notwithstanding that they 7 OA No.691/2019 may not have rendered the prescribed qualifying period of service, but have completed the period of probation. The applicants have passed the departmental qualifying examination in the year 2011.
2.1 In the initial seniority lists of Tax Assistants, one Shri Ravi Kad was shown senior to the rest of the applicants as he joined service on compassionate grounds on 03.04.2008 whereas the first direct recruit on 2007 examination batch joined service in May-June, 2009. On the basis of the earlier seniority, the applicants came to be promoted as STA on 31.10.2013 and to the post of Inspector (Examiner) on 26.12.2016.
2.2 The Hon'ble Supreme in its judgment in the case of N.R. Parmar held that the direct recruits are entitled to be granted seniority of the year in which their recruitment process is initiated. The department Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
initially implemented the judgment in N.R. Parmar by Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 issuing seniority list vide Circular No.25/2016 dated 08.08.2016. However, the department subsequently withdrew the said circular No.25/2016 dated 08.08.2016 vide Circular No.36/2016 dated 22.12.2016. This led to 8 OA No.691/2019 the direct recruits including some of the applicants filing OA No.03/2018. During pendency of the said OA, the department itself realized its mistake and restored seniority of the applicants in the Grade of Tax Assistant by applying principle in the case of N.R. Parmar by issuing Circular dated 15.06.2018 and thereafter OA No.03/2018 was disposed of vide order dated 15.10.2018 directing the respondents to consider grant of consequential benefits to the applicants in OA in view of fresh development of restoration of seniority in the post of Tax Assistant by passing necessary orders in accordance with the relevant rules within 8 weeks.
2.3 In accordance with the fresh seniority list dated 15.06.2018, the applicants became senior to Shri Ravi Kad, who was also granted seniority of the year 2007. However, direct recruit Tax Assistants were Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
placed above the compassionate appointees while Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 implementing N.R. Parmar. This is how the applicants became senior to Shri Ravi Kad, who completed requisite
3 years of eligibility service in the grade of Assistant as on 02.04.2011 since he joined service on 9 OA No.691/2019 03.04.2008. Therefore, he became eligible for being promoted to the post of Senior Tax Assistant on 02.04.2011. Since the relevant date for considering eligibility for a vacancy year is 1st of January of that year, said Shri Kad became eligible to be granted promotion to the post of STA on 01.01.2012. Applying senior junior clause in the Note to the Recruitment Rules, the applicants also became eligible to be promoted to the post of STA w.e.f. 01.01.2012 as they completed more than one half of qualifying service as well as the period of probation by the said date. 2.4 It appears that a Review Departmental Promotion Committee was held on 28.12.2018 and 31.12.2018 for review of promotions from the post of Tax Assistant to be post of Senior Tax Assistant for reviewing the old DPCs. All the applicants were considered for promotion for the panel year 2012-13 Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
considering their eligibility as on 01.01.2012 by Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 applying senior-junior clause. The Review DPC empaneled the applicants for promotion to the post of STA for the year 2012-13. On the basis of recommendations of the said DPC, Establishment Order 10 OA No.691/2019 No.280/2018-19 dated 10.01.2019 was issued by which dates of regular promotions of about 249 officials in the grade of STA were determined. On perusal of the said office order dated 10.01.2019, the applicants were shocked that the dates of promotions of applicants in the grade of STA have been shown as 31.10.2013, though they have been promoted against the panel year 2012- 13. 2.5 The applicants have already been granted promotion to the post of Senior Tax Assistant w.e.f. 31.10.2013 on the basis of old seniority. The Review DPC has empaneled the applicants for the year 2012-13.
However, to the utter shock of the applicants, they were not granted promotions to the post of STA w.e.f. 01.01.2012 by the Department apparently on the ground that no DPC was held in the year 2012-13 and, therefore, no review DPC can be conducted in respect Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
of the year 2012-13 and, therefore, the applicants are Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 considered for promotion as STA in vacancy year 2013- 2014. The applicants are aggrieved by Establishment Order No.280/2018-19 dated 10.01.2019. 11 OA No.691/2019
2.6 The respondent No.3 has issued Establishment Office Order No.64/2019 dated 22.07.2019 granting deemed dates of promotion in the grade of Inspector (Examiner). In the said order, the dates of promotions of applicants are kept unaltered as 26.12.2016. To this extent, order dated 22.07.2019 is also challenged in the present OA.
2.7 Some of the applicants had filed Contempt Petition No.11 of 2019 for non-grant of consequential promotion in the Grade of STA w.e.f. 01.01.2012. In the said contempt Petition, the respondents filed reply contending that since no regular DPC was held in the year 2012-13, the petitioners in Contempt Petition were not entitled to be granted promotion from 01.01.2012. Thus, it became a disputed question as to whether the petitioners in the Contempt Petition are entitled for promotion to the grade of STA w.e.f. 01.01.2012 or not, Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
which could not be agitated in a Contempt Petition. Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 Therefore, the Contempt Petition was withdrawn vide order dated 23.07.2019. The applicants are, accordingly, filed the present OA challenging the decision of the respondents not to grant promotion in 12 OA No.691/2019 the grade of STA w.e.f. 01.01.2012.
2.8 It is submitted that the impugned orders dated 10.01.2019 and 22.07.2019 are challenged to the extent that the same denies promotion to the applicants to the post of STA w.e.f. 01.01.2012 and promotion to the post of Inspector (Examiner) w.e.f. 01.01.2014. 2.9 It is contended that non-granting promotions to the applicants in the grade of STA w.e.f. 01.01.2012 on the specious ground that in the year 2012-13 the department did not conduct regular DPC is absolutely illegal. It is further submitted that right of an employee to be considered for promotion cannot be made dependent on administrative action of holding of DPC.
If for some reason, DPC is not held in a particular year, employees cannot be denied right of consideration of promotion in that year. Right for consideration for promotion is a fundamental right and the same cannot Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
defeated on account of mistake of the department in Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 not holding DPC for the year 2012-13.
2.10 The applicant has also placed on record the specific instances where Review DPC has been conducted even when no regular DPC was conducted in a particular 13 OA No.691/2019 year. It is also stated that DoPT has issued specific instructions vide OM dated 14.12.2000 to the effect that DPC must be convened before commencement of relevant vacancy year, so as to achieve desire objective for timely convening DPC. It is submitted that it was incumbent on the respondents that DPC for the year 2012-13 was to be conducted in the same year.
However, such DPC was not conducted. Therefore, the applicants cannot be denied promotions in the grade of Senior Tax Assistant, when they became due and eligible to be promoted as on 01.01.2012.
2.11 The applicant has also placed reliance on the order passed in case of Mr. Sahadeva Singh, who was promoted as Deputy Commissioner w.e.f. 26.06.2006, was given notional date of promotion of 01.01.2005 in pursuance of judgment of Hon'ble High court of Delhi in Writ Petition (c) No.5549/2007 vide its order dated Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
28.02.2012. Further, reliance has been placed on the Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 judgment of Hon'ble High Court of Guwahati in the case of Oinam Brajachand Singh Vs. Union of India, Writ Petition
(c)No.89 of 2011 decided on 08.03.2013 and also on the judgment in the case of V.K. Jain Vs. Union of India by the 14 OA No.691/2019 Hon'ble High Court of Delhi in WP(C)No.561/2003 decided on 03.05.2012 and in case of Union of India Vs. Jhamman Singh by the Hon'ble High Court of Bombay in Writ Petition (C)No.14334/2016 decided on 05.07.2012.
3. After notice, the official respondents have filed their reply and contested the OA stating that the antedated promotion was granted from the date of regular DPC, if any, was conducted in that particular year. In course of review DPC, it was found that no regular DPC was conducted in the year 2012. Hence, no one got antedated promotion in the year 2012 in the review DPC held on 28.12.2018 and 31.12.2018. On the basis of recommendations of the review DPC held on 28.12.2018 and 31.12.2018, order dated 10.01.2019 has been issued. In respect of the reliance placed by the learned counsel for the applicants in showing that in other cases, the benefits of notional promotion were Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
Date: 2026.03.25 10:04:44+05'30' granted by the department itself which are referred in Foxit PDF Reader Version: 2024.4.0 paragraph No.5(h)(ii) and (iii) is concerned, it is the stand of the department that the Central Board of Excise and Customs have individually directed to Chandigarh Commissionerate vide letter 15 OA No.691/2019 F.No.A32011/03/2015-Ad.III(A) dated 10.02.2017 for grant of notional promotion to STAs (now EA). Further Mumbai Cadre Controlling Authority was not given any specific instructions in this regard. Cadre Controlling Authority conducted the review DPC in accordance with the relevant Recruitment Rules. Therefore, on the basis of reply, the official respondents have prayed for dismissal of the OA.
4. We have heard learned counsel for the parties and perused the record.
5. Learned counsel for the applicants vehemently argued that non-grant of promotion to the post of STA w.e.f. 01.01.2012 and promotion to the post of Inspector (Examiner) w.e.f. 01.01.2014 are illegal and arbitrary. It is contended that for the departmental fault for not convening the DPC in the relevant year, the right for consideration of the promotion of the Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
applicants cannot be defeated.
Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 5.1. During course of the arguments, learned counsel has placed reliance on the judgment of the Hon'ble Supreme Court in the case of K. Meghachandra Singh and Others Vs. Ningam Siro and Others reported in 2020(5) SCC 689. 16 OA No.691/2019
6. On the other hand, Shri N.K. Rajpurohit, learned counsel for the respondents on the basis of reply vehemently argued that when there was no regular DPC conducted in the year 2012 and, therefore, no one was granted antedated promotion in review DPC held in the year 2018. It is submitted that impugned orders are issued on the basis of recommendations of review DPC. There is no illegality or irregularity which needs inference by this Tribunal in the present OA.
7. After hearing learned counsel for the parties and after perusal of the record, this is the second round of litigation at the instance of the most of the applicants. Earlier, 14 applicants have filed OA No.03/2018 whereas the present OA has been filed by 17 original applicants. In the aforesaid OA, following reliefs have been claimed:-
"a. This Hon'ble Tribunal may graciously be pleased to call for the Milan Jackson Alphanso Digitally signed by Milan Jackson Alphanso DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Reason: I am the author of this document Location:
Date: 2026.03.25 10:04:44+05'30' records of the case from the Respondents and after examining the same quash and set aside the impugned Circular No.36 of 2016 dated Foxit PDF Reader Version: 2024.4.0 12.12.2016 and Board's letter dated 02.12.2016 and 12.05.2017 with all consequential benefits and direct the Respondents to restore the seniority of the Applicants as fixed by the Circular No.25 of 2016 dated 08.08.2016.
b. This Hon'ble Tribunal may further be pleased to direct the respondents to antedate the promotions of the applicants to the post of Senior Tax Assistant and Inspector (Examiner) with effect from the 17 OA No.691/2019 date as under:
Applicant Promotion Promotion
No. to the post to the post
of STA of
Inspector
(Examiner)
1&2 01/01/11 01/01/13
3 to 13 01/01/12 01/01/14
14 01/01/13 01/01/15
c. Costs of the application be provided for. d. Any other and further order as this Hon'ble Tribunal deems fit in the nature and circumstances of the case be passed." This Tribunal in the said OA has categorically recorded that so far as prayer (a) above is concerned, the same has already been granted by the respondents and their such prayer has become infructuous and thereafter the OA was disposed of with the direction to the respondents to consider grant of consequential benefits, if any, including the prayer made by the applicants in para 8(b) of the OA. Thereafter, the DPC meeting was held on 28.12.2018 and 31.12.2018 (Annexure A-6). Para 1.1 specifically takes note Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document of order dated 31.10.2018 in OA No.03/2018. After Location:
Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 considering all aspects of the matter, DPC found fit applicants for promotion for the year 2012-2013, details of which are available on record at page 96-97. For example, name of the applicant No.1 finds place at serial 18 OA No.691/2019 No.8 whereas the name of Shri Ravi Vishnu Kad, who was the compassionate appointee, finds place at serial No.44. Thereafter, the select panel for the year 2012-2013 was mentioned at page 115 of the minutes, in which, the names of all the applicants are available and date of promotion as STA was mentioned as 31.10.2013. It is relevant here to mention that at serial No.18 of the said select panel, the name of said Shri Ravi Vishnu Kad was also mentioned and his date of promotion is also 31.10.2013. Meaning thereby, all the applicants and the said compassionate appointee were given the promotion on the same date on the basis of recommendation of the DPC. Position would have been different, if said Shri Ravi Vishnu Kad was granted antedated promotion, then there may be a ground of discrimination.
8. It is a settled position in law that there is no fundamental right for promotion but an employee has only right to be considered for promotion. Further, mere existence of vacancy per se will not create a right in Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 favour of an employee for retrospective promotion.
9. In the present case, during the pendency of OA No.03/2018, the seniority of the applicant was corrected in view of the proposition of law laid down by the Hon'ble 19 OA No.691/2019 Supreme Court in the case of N.R. Parmar and thereafter DPC was convened and on the recommendation of the DPC, the applicants have been promoted on 31.10.2013. Now the applicants are claiming the retrospective date of their promotion. It is pertinent to mention that the Hon'ble Supreme Court in the case of K. Meghachandra Singh and Others (supra) in paragraph No.39 specifically protected the inter se seniority which is already based on N.R. Parmar.
However, in same paragraph, the Hon'ble Supreme Court has observed that the decision in N.R. Parmar is overruled.
10. In these circumstances, the claim of the applicants for retrospective date of promotion from the date when they were eligible for consideration of this post is not tenable.
11. Thus, in view of the totality of facts and circumstances of the case, in fact, the cases of the applicants have been considered for promotion and they were granted promotion also. Thus, no ground is made out for Digitally signed by Milan Jackson Alphanso Milan Jackson DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso interference in the present OA and the same is liable to Reason: I am the author of this document Location:
Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0 be dismissed and is, accordingly, dismissed. 20 OA No.691/2019
12. Pending MAs, if any, stand closed. No order as to costs.
(Umesh Gajankush) (Shri Krishna)
Member (J) Member (A)
ma.
Digitally signed by Milan Jackson Alphanso
Milan Jackson
DN: C=IN, O=Personal, OID.2.5.4.65=0815a10efc18484c96f92d4cf96b158b, Phone= 30f7d919c844ed7f75e7bc56633df96108338768adae5582338f0d13d4f0f1dc, PostalCode=401203, S=Maharashtra, SERIALNUMBER= 6b7c9269fe100118bd94c76380691e4802b189a40578bdd0fd757c8b8babf6f4, CN=Milan Jackson Alphanso Alphanso Reason: I am the author of this document Location:
Date: 2026.03.25 10:04:44+05'30' Foxit PDF Reader Version: 2024.4.0