Central Administrative Tribunal - Kolkata
Sumana Chakraborty vs Central Excise & Customs on 27 November, 2025
1 O.A. 350/00164/2015
CENTRAL ADMINISTRATIVE TRIBUNAL
KOLKATA BENCH, KOLKATA
No. O.A. 350/00164/2015 Heard on: 31.10.2025
Date of order: 27.11.2025
Present : Hon'ble Ms. Urmita Datta (Sen), Judicial Member
Hon'ble Mr. Suchitto Kumar Das, Administrative Member
1. Sumana Chakraborty, wife of Avijit Chakraborty, aged
about 45 years, working as Deputy Office Superintendent in
Establishment Department, Customs House, 15/1, Strand
Road, Kolkata 700 001, residing at 195, N.S. Road, Sugam
Park, Flat No. C-302, Narendrapur, Kolkata-700 103.
2. Benudhar Giri, son of Sambhu Nath Giri, aged about 50
years, working as Deputy Office Superintendent in Appraising
Department, Customs House, 15/1, Strand Road, Kolkata-
700 001. Residing at Central Govt. Qtr., P-19, Southern
Avenue, Qtr. No. 90, Block-06, Kolkata- 700 029.
3. Pradipta Roy, son of Late Hiralal Roy, aged about 50 years,
working as Deputy Office Superintendent in Chief
Commissioner's Unit, Customs House, 15/1, Strand Road,
Kolkata-700 001, residing at 81, Indraloke, Road No. 2, P.O.
Sodepur, Dist. North 24-Pgs., Kolkata- 700 110.
4. Raja Pramanik, son of Nalini Ranjan Pramanik, aged about
43 years, working as Deputy Office Superintendent in
Accounts Department, Customs House, 15/1, Strand Road,
Kolkata 700 001, residing at Vill. Andul Purbapara, P.O.
Andul- Mouri, Howrah- 711 302.
..... Applicants
- VERSUS-
1. Union of India through the Secretary to the Govt. of India,
Ministry of Finance, Department of Revenue, North Block,
New Delhi-110 001.
2. The Chairman, Central Board of Excise & Customs, Govt.
of India, Department of Revenue, North Block, New Delhi-
110 001.
3. Chief Commissioner of Customs, Customs House, 15/1,
Strand Road, Kolkata- 700 001.
4. Commissioner of Customs, (Airport & Administration),
Customs House, 15/1, Strand Road, Kolkata-700 001.
Digitally signed by Shantanu Pramanik
Shantanu
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65=
133598026844054409pZp0Sk77DU2VN1, Phone=
495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888,
PostalCode=712223, S=West Bengal, SERIALNUMBER=
1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e,
CN=Shantanu Pramanik
Pramanik Reason: I am the author of this document
Location:
Date: 2025.11.28 18:45:32-08'00'
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2 O.A. 350/00164/2015
5. Additional Commissioner of Customs, Personnel &
Establishment, Customs House, 15/1, Strand Road, Kolkata-
700 001.
6. Anima Bose, wife of Gobinda Chandra Bose, aged about 50
years, working as Inspector (Examiner) in Review Cell (Port),
Office of the Commissioner of Customs, Custom House, 15/1,
Strand Road, Kolkata-700 001, residing at 57/1/B, Durga
Charan Mitra Street, Kolkata 700 006.
7. Debasish Sengupta, son of Shri Dilip Kumar Sengupta,
aged about 41 years, working as Inspector (Examiner) in SVB
(Port), Office of the Commissioner of Customs, Custom House,
15/1, Strand Road, Kolkata-700 001, residing at 47/6, B.C.
Road, Behala, Kolkata-700 034.
8. Tanmoy Chakraborty, son of Jyotirmoy Chakraborty, aged
abolut 45 years, working as Inspector (Examiner) in CHA
Section (Airport & Admin), Office of the Commissioner of
Customs, Custom House, 15/1, Strand Road, Kolkata-700
001, residing at M-40, Shreepally Purna Putiary, Kolkata-700
093.
9. Dinesh Chandra Das, son of late Niranjan Das, aged about
47 years, working as Inspector (Examiner) in Special
Intelligence Unit (Airport & Admin), Office of the
Commissioner of Customs, Custom House, 15/1, Strand
Road, Kolkata 700 001, residing at Subhasgram Gandipara
Road (W), P.O. Kodalia, P.S. Sonarpur, Dist. South 24-
Parganas, Kolkata-700 146.
10. Sourav Ghosh, son of Shri Arindra Nath Ghosh, aged
about 41 years, working as Inspector (Examiner) in Legal
Section (Port), Office of the Commissioner of Customs,
Custom House, 15/1, Strand Road, Kolkata 700 001, residing
at 30, Canal Side Road, Barhans, Garia, Kolkata- 700 084.
11. Kamal Bandhu Saha, son of late Ahi Bhusan Saha, aged
about 49 years, working as Inspector (Examiner) in Review
Cell (Airport), Office of the Commissioner of Customs, Custom
House, 15/1, Strand Road, Kolkata 700 001, residing at 368,
Parnasree Pally, Behala, Kolkata-700 060.
12. Chittaranjan Roy, son of late Nanigopal Roy, aged about
50 years, working as Inspector (Examiner) in EOMC (Port),
Office of the Commissioner of Customs, Custom House, 15/1,
Strand Road, Kolkata-700 001, residing at Banerjee Bagan,
P.O. Hridaypur, Kolkata-700 127, North 24- Parganas.
Digitally signed by Shantanu Pramanik
Shantanu
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65=
133598026844054409pZp0Sk77DU2VN1, Phone=
495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888,
PostalCode=712223, S=West Bengal, SERIALNUMBER=
1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e,
CN=Shantanu Pramanik
Pramanik Reason: I am the author of this document
Location:
Date: 2025.11.28 18:45:32-08'00'
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3 O.A. 350/00164/2015
13. Sunil Saha, son of Jitendra Nath Saha, aged about 49
years, working as Inspector (Examiner) in Group-6 Arrears
Cell (Port), Office of the Commissioner of Customs, Custom
House, 15/1, Strand Road, Koikata-700 001, residing at Vill.
Ganpara, P.D. Gobardanga, Dist. North 24-Parganas, Pin:
743 252.
.... Respondents
For the Applicants : Mr. S.K. Datta, Counsel
For the Respondents : Ms. A. Rajyashree, Counsel
(through virtual mode)
Mr. A.K. Manna, Counsel
ORDER
Per Ms. Urmita Dutta (Sen), Judicial Member:
The instant Original Application has been filed by the applicants under Section 19 of the Administrative Tribunals Act, 1985 praying for the following reliefs:-
"a. An order granting leave to the applicants under Rule 4(5)(a) of the Central Administrative Tribunals (Procedure) Rules, 1987 to move this application jointly.
b. An order quashing and/or setting aside the impugned communication dated 2.1.2015.
c. An order directing the respondents particularly the Respondent No.2 to consider the case of the applicants and issue necessary directions/instructions for redressing the grievance of the applicants. d. An order directing the respondents to treat the applicants and all STA/DOS as Executive Assistants in terms of Circular dated 18.12.2013 and to grant them promotion to the grade of Inspector (Examiner) by holding Review DPC in place and instead of the promotion granted to the applicants as DOS.
e. An order directing the respondents to produce/cause production of all relevant records.
f. Any other order or further order/orders as to this Hon'ble Tribunal may seem fit and proper."
2. The applicants joined the Customs Department as Lower Division Clerk on 18.09.1995, 23.02.1994, 14.06.1991 and 26.07.1995 respectively. Subsequently, they got promoted as Upper Division Clerk on 16.01.2002, 19.03.2001, 24.07.2001 and 31.12.2002 respectively and further as Tax Assistant on 05.05.2003, 05.05.2003, 05.05.2003 and Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 4 O.A. 350/00164/2015 13.06.2003 respectively and Senior Tax Assistant on 01.04.2010, 01.04.2009, 01.04.2009 and 01.01.2011 respectively. After their promotion as Senior Tax Assistant, a letter/Circular dated 18.12.2013 was issued by the Central Board of Excise & Customs addressed to the Director General, Directorate General of Human Resource Development, Customs & Central Excise, New Delhi regarding Restructuring & Reorganization of Field Formations under Central Board of Excise & Customs and in terms of the said letter the post of Deputy Office Superintendents and Senior Tax Assistants were merged and redesignated as Executive Assistant in the Grade Pay of Rs. 4200/- in PB-2 and their next promotional posts being either Administrative Officer or Inspector Cadre which includes Preventive Officer & Examiner.
The applicants state that prior to restructuring the of cadre the promotional channel from Senior Tax Assistant was either Deputy Office Superintendent or Inspector Cadre but due to the restructuring /organization there was no scope for promotion of Senior Tax Assistants to the post of Deputy Office Superintendent but without following the said instructions and without following the Para 6 of the aforesaid CBEC letter/circular dated 18.12.2013, the applicants were granted promotion as Deputy Office Superintendent on 02.05.2014, 09.05.2014, 09.05.2014 and 09.05.2014 respectively and such promotions were granted following the old Recruitment Rules, which were prevalent long prior to restructuring /reorganization of cadre and as a result of which the applicants were promoted as Deputy Office Superintendent in the same Grade Pay in PB-2 only with an incremental benefit of 3% whereas their juniors in the post of Senior Tax Assistants have been promoted as Inspector (Examiner) in PB-2 with Grade Pay of Rs. 4600/- due to availability of additional vacancies out of the aforesaid Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 5 O.A. 350/00164/2015 restructuring/reorganization of cadre in the post of Inspector (Examiner), although the fact remains that in view of cadre restructuring/reorganization, there was no scope for any promotion from Senior Tax Assistants to Deputy Office Superintendent as the said two posts were merged and re-designated as Executive Assistants. Further, it is submitted that the Central Excise which is not only under the same Department of Revenue but also under the same Board i.e. the Central Board of Excise & Customs, the Senior Tax Assistants have been redesignated as Executive Assistants, whereas in Customs the applicants have not been re-designated following the merger and as a result thereof by applying the Recruitment Rules, which was holding the field prior to reorganization/restructuring of cadre in terms of letter dated 18.12.2013, the applicants were arbitrarily granted promotions to the posts of Deputy Office Superintendent when the post of Deputy Office Superintendent were no longer in existence and have been merged with Senior Tax Assistant which was also not in existence after reorganization/restructuring. Initially the applicants preferred representations to the Commissioner of Customs (Administration), Customs House, Kolkata, which were not answered to and thereafter they were constrained to represent before the next higher authority i.e. the Central Board of Excise & Customs as well as to the Chief Commissioner of Customs, Customs House, Kolkata (Annexure A-5, A-6 & A-7 collectively).
Thereafter, they were served with communication dated 02.01.2015 issued with the approval of the Commissioner of Customs (Airport & Administration) wherefrom it is crystal clear that due to certain confusion and due to the fact that no further guidelines/clarifications were received to consider the applicants for promotion to the post of Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 6 O.A. 350/00164/2015 Inspector (Examiner) and Inspector (Preventive Officer) from the Board, it was also mentioned that the posts of DOS/STA being proposed to be merged and re-designated as Executive Assistant, but the recruitment rules for the posts of Executive Assistant, Inspector (Examiner) and Inspector (Preventive Officer) have not been published till date and in absence of new Recruitment Rules the claims of the applicants could not be considered. The applicants state that not only was there a proposal but in fact there was a cadre restructuring and reorganization of field formation under CBEC and in another wing under the CBEC and in Para 6 of the Circular dated 18.12.2013, it has been clearly indicated that there was absence of New/Revised Recruitment Rules and on the basis of the said Circular the number of posts of Inspector (Examiner) has been enhanced and against such enhanced post the promotions have been resorted to.
The applicants states that in such a case of confusion, the department could have resorted to seeking clarifications/guidance from the CBEC before granting any promotion to the applicants. Rather, they have granted promotion to the applicants in the post of Deputy Office Superintendent and further promotion their juniors to the post of Inspector (Examiner) which has given rise to such a situation. Their representations have also not been considered by the CBEC. Hence, being aggrieved, they have approached this Tribunal seeking the aforementioned relief.
3. The respondents have filed their reply wherein they have contended that while working as Senior Tax Assistant the applicants have been promoted to the post of Deputy Office Superintendent as per GSR No 537 (E) dated 20.07.2009 and they have taken over charge of Deputy Office Superintendent on 02.05.2014 and 09.05.2014 respectively. The Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 7 O.A. 350/00164/2015 proposal for promotion of the applicants has been initiated in the light of CBEC's letter F. No. A-12018/5/2013-Ad.II-B dated 18.07.2013 and DoP&T O.M. dated 06.09.2007. As on the date of DPC for promotion to the cadre of Inspector (Examiner) & Inspector (Preventive Officer) i.e. on 23.09.2014, all the applicant were holding the post of Deputy Office Superintendent. As per existing Recruitment Rules of Inspector (Examiner) vide GSR No. 496 dated 29.11.2002 and Recruitment Rules of Inspector (Preventive Officer) vide GSR No. 495 dated 29.11.2002, the feeder cadre mentioned under clause (b) of Column 12 of the Schedule would be:-
(i) Senior Tax Assistant with 02 years regular service in the grade;
(ii) Stenographer Gr. II with 02 years regular service in the grade;
(iii) Women Searcher with 07 years service in the grade (in case of Inspector (Preventive Officer)"
And Clause (C) of the said Column stated that "failing the method of recruitment specified under Clause (b) above, by selection from Tax Assistant and Stenographer Gr. III having not less than 10 years of service including the service to be included for this purpose under the provisions of the rules regulating the method of recruitment to the post of Tax Assistant." Hence, under these circumstances, the department is unable to give any relief to the applicants in absence of any order/guidelines/clarifications from the CBEC, as the nodal department of this filed formation.
As per the respondents, the approved revised designation of Executive Assistant has been communicated vide Board's letter dated Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 8 O.A. 350/00164/2015 18.12.2013 but the local office did not get any order/instruction/clarification from the CBEC regarding merger of DOS & STA as Executive Assistant till date.
The representation of the applicants have already been forwarded to the Office of the Chief Commissioner vide letter dated 02.01.2015 along with the departmental comments in this case for onward transmission to the Board, which has been duly forwarded to the Board vide letter dated 09.01.2015. Subsequently, the Board vide its communication dated 13.02.2015 has requested the local office to examine the representations of th4e applicants and send a detailed report along with specific recommendation in the matter. Pursuant to such instruction received from the Board, the local office had prepared a detailed report along with recommendations and sent it to the Office of the Chief Commissioner for onward transmission to the Board, which is awaiting reply.
The respondents state that the promotion of the applicants from Senior Tax Assistant to Deputy Office Superintendent has been initiated in light of CBEC Letter F. No. A-12018/5/2-13-Ad.-II-B dated 18.07.2013 and DoP&T O.M. dated 06.09.2007 as per the existing Recruitment Rules of Deputy Office Superintendent vide GSR No. 537(E) dated 20.07.2009 along with 3% incremental benefit as per the Board's Order dated 21.06.2013. However, no communication has been received from the CBEC for non-operation of the said order till date.
The respondents claim that the new Recruitment Rules after re- organisation/restructuring of CBEC has not been published in the Office Gazette in respect of the cadres of Inspector (Examiner), Inspector (Preventive Officer), Executive Assistant and other posts as also there is no instructions received from the Board regarding merger of DOS & STA Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 9 O.A. 350/00164/2015 as Executive Assistant and to consider the Executive Assistant for promotion to the post of Inspector (Examiner) and Inspector (Preventive Officer) respectively. The respondents submit that promotion in the cadre of Inspector (Examiner) and Inspector (Preventive Officer) has been given in light of DG, HRD's letter dated 11.08.2014 and 25.08.2014. The respondents claim that since the applicants had accepted their promotion as DOS, therefore, now they cannot raise any objection regarding the said promotion. Thus, the respondents claim that the applicants are not entitled to any benefit as prayed for.
4. The applicants have also filed Supplementary Affidavit and prayed that during pendency of the Original Application the Relief 8(c) has already been granted by issuing letter F. No. A-11-13/18/2015-Ad.iv dated 15.04.2015 and the applicants craved leave to bring on record the said letter, which has been allowed.
5. The applicants have filed rejoinder wherein they have stated that the Recruitment Rules for the post of Executive Assistant and all the officers in the Grade of Deputy Office Superintendent & Senior Tax Assistant of Kolkata Customs were ordered to be redesignated as Executive Assistant from 28.09.2015 vide Estt. Order dated 11.09.2017.
Subsequently it has been clarified by the Central Board of Excise & Customs in reference to a case before the Principal Bench by a letter dated 17.09.2018 addressed to the Chief Commissioner Delhi North, New Delhi as follows:-
"3. The posts of DOS and STA were merged and the post of Executive Assistant was created vide Cadre Restructuring order dated 18.12.2013. Therefore, the post of STA does not exist w.e.f. 18.12.2013. All the DOS and STA as on 18.12.2013 have been re- designated as Executive Assistant. Board's clarification dated 17.09.2015 with reference to Executive Assistant i.e. the post of Assistant Board's clarification dated 17.09.2015 with reference to Executive Assistant i.e. the post of Executive Assistant would be available from the date of issuance of RRs is not correct. This point was not approved by the then Member (A). From the vacancy year Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 10 O.A. 350/00164/2015 2014-15 onwards, Tax Assistant cannot be a feeder grade for STA.
Likewise STA cannot be a feeder grade for the grade of Inspectors. Therefore, for the vacancy year 2014-15 and onwards any promotion from the grade of Tax Assistant to Senior Tax Assistant on the basis of RRs of STA 2003 and from Senior Tax Assistant to Inspector on the basis of RRs of Inspectors 2002 is irregular.
4. In the instant OA, the Petitioners have been promoted to the post of Senior Tax Assistant w.e.f. 30.06.2014, when the post of STA was not existing. The issue has been examined in the Board and it has been decided that Lucknow Zone may take corrective steps in respect of irregular promotions to the grade of Senior Tax Assistant made by them beyond 18.12.2013."
6. The added applicants have filed rejoinder wherein they have averred that the letter dated 18.12.2013 issued by the Under Secretary to the Government of India, CBEC is only intimation about the approval of the Competent Authority for creation of some posts in various grades under CBEC. The Executive Assistant is a newly created post and since till date no Recruitment Rules has been published hence, no promotion/merger/re-designation can take effect. Until new Recruitment Rule is framed particularly when rules to the contrary are holding the field, new promotion on the basis of the guidelines cannot be given. Since a decision has been taken for merger/re-designation, it cannot be said that the said decision has a statutory force. The statutory rules i.e. the Department of Revenue, Central Excise and Customs Deputy Office Superintendent Gr. 'B' Post Recruitment Rules, 2009 dated 20.07.2009 is still in vogue and hence the action of the department in promoting the applicants as Deputy Office Superintendent is in order. They have relied upon the Hon'ble Apex Court judgment in Civil Appeal No. 6332 of 2005 in the case of Union of India through Government of Pondicherry & anr. v. v. Ramakrishnan & ors. dated 07.10.2005 wherein it has been held as under:-
" A rule does not become inoperative only because the UPSC says so. A rule validly made even if it has become unworkable unless repealed or replaced by another rule or amended, continues to be in force.
Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 11 O.A. 350/00164/2015 "Valid rules made under proviso appended to the Article 309 of the Constitution of India operates so long the said rules are not repealed and replaced. The draft rules, therefore, could not form the basis for grant of promotion, when rules to the contrary is holding the field."
Hence, the contention of the respondents that old Recruitment Rules has been followed for their promotion to the grade of Deputy Office Superintendent is unsustainable since the said Recruitment Rule has not been repealed and replaced by revised Recruitment Rules and the R/R issued under GSR No.537(E) dated 20.07.2009 is still holding the field.
It is further stated that there are two channels of promotion for Senior Tax Assistants viz Deputy Office Superintendent and Inspector Preventive Officer/Examiner). An officer unwilling to accept promotion to the post of Deputy Office Superintendent may refuse and wait for his/her turn for promotion to the grade of Inspector(Preventive Officer/Examiner). But the applicants had accepted their promotion as Deputy Office Superintendent and submitted their charge taken report willingly. None of the petitioners did raise any objection at that material time. Thus, after accepting the said promotion to the post of Deputy Office Superintendent, the petitioners are estopped from contending that their promotions were done arbitrarily.
It is worthwhile to mention that 03 officers who were promoted to Deputy Office Superintendent along with the petitioners, did not assume charge and subsequently got promoted to the grade of Inspector (Examiner)/Inspector(Preventive Officer) along with the applicants herein.
7. We have heard the Ld. Counsel for the parties and perused the materials available on record.
Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 12 O.A. 350/00164/2015
8. It is noted that in the instant O.A., the applicants are basically aggrieved with the action of the respondents promoting them as Deputy Office Superintendent in the month of May, 2014 when already the restructuring Order dated 18.12.2013 was in force. Further, it is noted that in F. No. A.11019/08/2013-Ad.IV dated 18.12.2013, the Under Secretary to the Government of India, Ministry of Finance, Department of Revenue (Central Board of Excise & Customs) had communicated to the Director General, Directorate General of Human Resource Development, Customs & Central Excise wherein the following has been communicated:-
" F No. A 11019/08/2013-Ad IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
HUDCO Vishala, Bhikaji Cama Place
New Delhi, December 18, 2013
To
The Director General,
Directorate General of Human Resource Development, Customs & Central Excise, 409/8 Deep Shikha, Rajendra Place, New Delhi-110008.
Subject: Cadre Restructuring and re-organization of field formations under Central Board of Excise & Customs.
Madam I am directed to convey the sanction of the competent authority for creation of 18067 posts in various grades under the Central Board of Excise & Customs, as per details in Annexure 'A' to this letter, with immediate effect. With the creation of these posts, the total sanctioned staff strength of the Central Board of Excise & Customs will be increased from the existing 66808 to 84875.
2. The posts approved for creation include 2118 temporary Group A' posts created in Junior Time Scale for a period of five years from the date of this letter, to be regulated in the manner stipulated in Para 4 hereunder
3. The new vacancies arising due to additional regular posts approved for creation in the Junior Time Scale as well chain vacancies in JTS arising due to promotions against additional posts created at higher levels will be filled up in accordance with the provisions of Indian Revenue Service (Customs & Central Excise) Recruitment Rules, 2012 and the extant instructions of DOP&T
4. The temporary vacancies arising due to creation of 2118 temporary posts in Junior Time Scale will be operational for five years from the date of this letter and will be filled up only on promotion from the feeder grades specified in the relevant recruitment rules. The promotions against these vacancies shall not entail further promotion to any level beyond JTS Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 13 O.A. 350/00164/2015
5. All additional posts created in various other grades will also be filled up in accordance with the provisions of the relevant recruitment rules.
6. Pending notification of revised recruitment rules, wherever required, the newly created/re-designated posts will be filled up on the basis of the extant Guidelines for Recruitment Rules, issued by the Department of Personnel & Training. Concurrence of Deptt. of Personnel & Training would be obtained for the relaxations, wherever required.
7. Wherever the posts recommended for abolition are filled up at present, such abolition will be effective on such posts being relinquished by the existing incumbents by way of promotion, transfer, retirement, resignation etc.
8. The formation-wise distribution of the posts at various levels will be issued separately. Details of Group 'C' posts will also be communicated separately.
9. This issues with the approval of competent authority and with the concurrence of Integrated Finance Unit vide their ID No. 212509/JS&FA(F)/2013 dated December 18, 2013.
Yours faithfully, Sd/-
(Nirbhai Singh) Under Secretary to the Govt. of India"
9. It is also further noted that as per Annexure to the restructuring Order dated 18.12.2013, the post of Deputy Office Superintendent and Sr. Tax Assistant was merged to the post of Executive Assistant in PB-II Grade Pay of Rs. 4200/- whereas Inspector Central Excise, Preventive Officer and Examiner were merged to Rs. 4600/-. After merging the posts of Deputy Office Superintendent and Sr. Tax Assistant, next promotional post is Administrative Officer or Inspector (Preventive Officer)/ Inspector (Examiner), Central Excise. Though prior to restructuring of the cadre, promotional channel from Sr. Tax Assistant was either Deputy Office Superintendent or Inspector Cadre. However, after restructuring dated 18.12.2013, the post of Deputy Office Superintendent and Sr. Tax Assistant are merged with Executive Assistant in the Grade Pay of Rs. 4200/-. Therefore, after restructuring, no post of Deputy Office Superintendent exists. Thus, the question of promotion from Sr. Tax Assistant to the post of Deputy Office Superintendent does not arise after restructuring and in the instant case, we find that the applicants were Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 14 O.A. 350/00164/2015 admittedly promoted to the post of Deputy Office Superintendent from the post of Sr. Tax Assistant on 14.05.2014 when the restructuring had already come into force. Further, from the perusal of the restructuring Scheme, it is clear that pending notification of revised Recruitment Rules the newly created redesignated post would be filled up on the basis of the extant guidelines of Indian Revenue Service (Customs & Central Excise) Recruitment Rules, 2012 and instructions of DoP&T.
10. Therefore, in our considered opinion, when there is a specific provision that even if the Recruitment Rule is pending for finalization, the additionally created posts/cadres at higher levels would be filled up in accordance with the provisions of Indian Revenue Service (Customs & Excise) Recruitment Rules, 2012 whereas as per the respondents they had promoted the applicants in accordance with GSR 2009.
11. It is further noted that GSR 537 (E) dated 20.07.2009 whereby the Department of Revenue, Central Excise & Customs has promulgated Deputy Office Superintendent Gr. 'B' posts related to the rules for promotion to the post of Deputy Office Superintendent from Sr. Tax Assistant. However, vide letter dated 18.12.2013 relating to restructuring of cadre in the Organisation, the post of Deputy Office Superintendent was merged with Sr. Tax Assistant and formed revised designation/post of Executive Assistant. Therefore, after 2013 restructuring, the promotion from Sr. Tax Assistant to Deputy Office Superintendent is not permissible or required as both the posts after merging was revised with the designation of Executive Assistant with Grade Pay of Rs. 4200/-. Therefore, from the post of Executive Assistant, the next channel of promotion would be Administrative Officer with Grade Pay of Rs. 4600/- or Inspector cadre with Grade Pay of Rs. 4,600/- which includes Preventive Officer and Examiner. It is also noted that after redesignation Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 15 O.A. 350/00164/2015 of the post of Deputy Office Superintendent and Sr. Tax Assistant to the cadre of Executive Assistant, the cadre of Administrative Officer of Grade Pay Rs. 4600/- was revised and increased after adding 616 posts with the prevalent strength of 984 which is equal to 1600. It is also observed that as per the respondents, since the applicant had already accepted promotion to the post of Deputy Office Superintendent, therefore, now they cannot challenge the same. However, in fact, the applicants were promoted to the post of Deputy Office Superintendent from the post of Sr. Tax Assistant after 18.12.2013, when the said post of Deputy Office Superintendent had already been merged with the post of Sr. Tax Assistant and redesignated as Executive Assistant i.e. at that point of time Deputy Office Superintendent post did not exist. However, immediately, the applicant had made a representation on 24.09.2014 and objected for the same and had prayed for promotion to the Grade Pay of Rs. 4600/-, which was subsequently considered and rejected by the respondent authorities. Thereafter immediately, they had come before this Tribunal in the year 2015.
12. In view of the above, we are of the considered view that the applicants should get the benefit of merger and restructuring dated 18.12.2013 and be treated as Executive Assistants and get promotion to the subsequent promotional post with Grade Pay of Rs. 4600/- (instead of promotion of the post of Deputy Office Superintendent with Grade Pay of Rs. 4200/-) which was not in existence at the time of grant of promotion to the post of Deputy Office Superintendent.
13. In view of the above, we quash and set aside the impugned communication dated 02.01.2015 and direct the respondents to grant promotion to the applicants in the post prescribed in the Grade Pay of Rs. 4600/- from the post of Executive Assistant with Grade Pay of Rs. Digitally signed by Shantanu Pramanik Shantanu DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0 16 O.A. 350/00164/2015 4200/- by withdrawing the promotion of Deputy Office Superintendent of Grade Pay of Rs. 4200/- since both the posts of Deputy Office Superintendent and Sr. Tax Assistant have been merged in the Grade Pay of Rs. 4200/-. Therefore, the promotion to Deputy Office Superintendent cannot be treated as a promotion.
14. Accordingly, the applicants are entitled to consequential benefits as per rules. The entire exercise should be completed within a period of 03 months from the date of receipt of a certified copy of this order.
15. Accordingly, the O.A. is disposed of with above observation and direction. There shall be no order as to costs.
(Suchitto Kumar Das) [Urmita Datta (Sen)]
Administrative Member Judicial Member
sp
Digitally signed by Shantanu Pramanik
Shantanu
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Phone= 495dab51bd16f95eab3873746237af9545f09bb4143baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c4812359eaee8938da0637e, CN=Shantanu Pramanik Pramanik Reason: I am the author of this document Location:
Date: 2025.11.28 18:45:32-08'00' Foxit PDF Reader Version: 2024.3.0