Central Administrative Tribunal - Mumbai
Maximo Antonio Alban Andrade vs M/O Finance on 6 March, 2020
3 Cha Mer 200 2020 CENTRAL ADMENISTRATIVE TRIBUNAL MUMBAI BENCH. MUMBAL ORIGINAL APPLICATION No.200/2020 Date of Decision: 6° March, 2620 CORAM: = RAFINDER KAUR, MEMBER (3 Shri Maximo Antonio Alban Andrade, Age 6? years, son of Cupertino Andrade, Deputy Director (Retired), Directorate of Revenue Intelligence (M2ZU} residing at Flat No.F-17, flrd Floor, Pearl Co-Op. Hsg. Soe. Ltd.
205, Dr Ambedkar Road, Dadar, Munrbai~ 406 G14, Cell No. 09882001 909 Email tdimaxS? [email protected] . Applicant Nos (By Advocate Shri Vishal Shirke } bersus L. (non of India 'Through the Secretary, Ministry of Finance, Sout Block, New Delhi- [20 O07,
2. Central Board of fadirect Tawes and Customs, Through its Chairman, North Block, New Delhi-- TPO OO}, 3, The Additional Director General Dir ectorate of Revenue Intelligence MZU ¥ UTE Building, PS. Sir Vithaldas Thackersey Marg.
New Marine Lines, Munthat - 400 020, . Respondents QRDER (ORAL) Sat} t. ¥ a a a 32 I con Yee t aber gery TS px aX cae iied "att meagre By riers? ye dd CaS Wa CPL LES CSNA A Lskee = .
DA eI ra med rey ga PEARS Cees EO UPS + : a eae cb ast ey PAN eA oy "y oe Poet : oF Seam h. Ne Saha MAA t Sestak y a oom eePi Lay ope me PA Foye reseed Mo CR a a A RS fepbk Qe tastpn ho Alaa te Rs fo ke = oy mp GY r aa KG oo om =n bo 'J gi 3S aad see S sé oy Me : wnt Q) 4 2 a * a, 4 a iW 5} ft VY * 2 a a yy os ory a ; 3 s) 4 " : 7 ee wets, re in raeg sof Ay aS @ > © i ot tis A? wt oY re - , ne a tee
--{ Fe @ ee > sey wh 7 udx ; or 2 me be Bony 0x5 ay ce ay ho . "ee Le ee FS ay : oe ra ceed oh ma Pe ry oh nf en Ay Ba 2a te cd x ma e f wn a :
4 aa ne SER oye : ith ge Oy A Se ae VN can yet yee wood aneceet Ds SS es Eee ES rot ust j tf 4 t coef aed ? rey 7 ee rte pn Ne oe » ; oxy ' Hh ow, Sh "4 iota ad en ha ty peed 7 Pore tote ted 29 Be a = 2 Bo :
co Ses 8s 8 ame ee a © e : see gy te oS "hens : : pes oe Es on ; B ~ BoE See Gy ee Bw wo SG ao . $d Boy Fa ee me, a> ie at ony wt aa Sey CS po 7 os ocd taper OS we fe hed peg? "; woe on wed aa re bea ' bee SP Boe By UP Bee rq nd ee in eh "s Cc 9 - * a 4 ig ret tdebeot - ; " ON tae iN G 6a vig es a ap wo SS ne Oe et oe Be me Sy G3 Cha ae as npot ' we oy ogy FE May th gy ES sy Be cy ° cos "we & een to Bee Be ws ote pba ect in Ld GO pe oe peek ay ee By Se pom Ko ths 1 ry : is) 8) OR ok: ae fees Fe pe te =o a wa i; Gh we RS ; sot ww Be SOE sp Ee Ee ey HG ht re de o a 4 ag GORE ote = OR re be "tei yy GK oy ba Oe od 4 rt ms 6S gy 8 oS et aa ee = es : Bee G os a "4 Bs co j os B oes moe oe $3 MeO 3 £3 2 3 a . B24, & & 2B Gap RA gs L&E 2 .™ B @ re as pr 63 ° , 5 SG at . ae Q vob Ske «
a) sf Goa 3 3 Jo yee nk £8 8B we Ee mm Oa aed 3 sy, es {B "f e ) REZ at ae EF BS¢ianbpe 8 a es od : . Shed ie i OS oe a "Ee 4 GS 2 8 ace ont ne OG Sie ted :
ngerf a ms Boa st ine jet eh me Oa Se os "eo a5 we ay ee é) Y e Bet og: we Rees . a F FB Ci ee et wn per Pra] hd 3 Oy Ee Fs x "= bp Ye Ce ay rh tee "re " Le i 4 i se} eae ge ae TA ew. ¢ he 4 cere ics , _ fs f Boe R ey we ime og @ B ECR OR ue ae Sd Ae j fe 3 wD Bs red See ey Bg ee Ha, omy) oe at ea at , £4 et eS 1S be eS SS = ed " geo ad vied cel Bb ot beg sf Gy Ss Ss = rae "ge Be CO ad oo pag a iby os @ f a tae , y s . ~ £ wo SE : x. f, " tebe. ay peee @ bo 43 5 RSs SHe SEES 8. eo 22 5 : ey 5 be ny os my i Oo Bye ep ks ta ape OR ives a aR = re) oo ay be a en ng ER A wet oA via 7 ow Ow a a w ¥ ey So g ; ss 7 je et i .
i. 4 waa on Bo eee Gat Bp oe ony a S pO om .B.2 3% BBS a & S 8 8 te whee: * 4 P ene ' . mS = : " ect ee mm gf S822 F2ZEBE & 2 Bae i Be { os we ena * UF vf 1 stad oy a 4 on nh i ' fa se Bob om a ee aor % 4 we Aid wef Joved 5B a = uM re) a ets Boe eS oo ao SS t, & fies ee i Gs srt nt t} i ay C 4 : wry he ne ae BD Res con ¥ Re Me hs ee ¥ Ls thee fd ee ee Ot % Rag ha ot ry oa pee a! es © ie i 2 Ge eB CO £2 5 a c : SS lm pee. & . 4 a 3 4 rl Le oe 3 oe oO os ro Me seed 5 aS "th be zee fe 4 to be ' Cs tk Ae mH ga mt eS ee » ws erect
a) oy ua it Qe vod ae " } i, coed coy pe "
: vent 4 word wh ety *e, ON 4h oy ed * we " 4 rey sot bli Noa o Re Rg & 2 8 BH so a eh he ap i a 4 ory "i Gi Pend ~ 43 4 cc te GS = 3 8 4 g B® Pe "Ss x ma 3 ty .
mS peek . & ist 3 Ss Ping fe @ cond oe need th wt ip oH = 3 A eer i So © vB "oS me my FR : bat . % Pe > od beg ard on db eS os ins is pei "4 uy as : Wed "4 Cd ay ts be = aan S a ah +3 it ' gt 4 or i . es wt oD * hea bot tr. be oct a4 : o 4 * : ; p vo Es) the} wt ap hed vs cs ey x bed '44 Pant \ Y 4 wit oot hae Towa: tebes Y 3 a ww by Re eg pg o S be y. 4 6} go ion 4 of a io im @ coord Bo ss S o = a ed a my a 15 ved 5 Ys oe a oS os £4 bg & tn 3 H 5 "mi 'oe 4 x = £ co ao os ™ a at an . se ee er, Xe "oe wt Pas Se c a es ie! co i ce f , "a Ee is = Ba "i oN cn * na fod "4 % Le wD ae x | or « wees cy Bee Ea ci Ret By "3 4 eyed = on et ce 42 : fe : Ruy ' ¢ 12 i = iS WO i¢2) Q ip bad rt rit = m2 ' ay eed a r : at "
rr 2 4 ¢ i od ¢ ms @ ' ss : x ie. " v a tog ra al Sai mo c oo * hs x i am M hon Sh , Gs bs } oH as fa bed oe Sa eC iO cs i) oh so« oy ie o oi; f o . : om 3 fs was ci co "e ; wi " Oo on #3 a e pis ay as i! "of oO we a a Cc Y $3 uo pe bet Mem, wy o " * hd ca 20m ou ms ¥ i rf t egal pe " heer $ fon: 4 i & S ocd me 4 oe ae m Co WG ia oe es 4 + wy Be SG a a = om pS ey 6G a 4 Aa mm , FM a re 4) eh 2 wo % D itor oO go x 4 s : s. on : ;
A oe iS 4 ot Se ing ' a Pe a4 we ke ey WB " Ss os & 2 ra go ¢ yo v Sy S ne gs & ' (3 ; 5 ee ned Be ts re ke ie Se ; be dX ral & ut % ie i ait 7 sf °3 cs a je . ss wy i ne o 5 «se teed cs} . te Ped Ch © " ' Wy a5! pe 3 es * wn cor S ne O ° ™ of] Gy iG os Fag CH t a a. od > = B ; sf es O C3 oh 48 vet ns 4 QD x on 2S gist mw a ae a Net aS 4 does Amen roan Z a et oie 4 a %} dd * tS s "oe oA tt o " oe a a ; ° Sos a & FS B&B 2 | pe OS mo 4 UG 3 @ be rp by a we bd a, oe Ue Shad a CR 43 + ct 3 wd - ge a i "nt { et] Ad cami ty Veni ot $5 bd an Ma? ih . gy t 3 bed _ ret oe Ey oy 'eh we Xe a me 6, a reht Ae vee} } . gE good ct .. red Qe "fom $4 an . . yo oe Bae bee , a4 5S . r seg % wy a) ened fod "Seer Ms Ty ith y hee ay , . ed a ' ry pn, "F : 44 Oo iS £3 : ws 4 ei s se 3 : cs et ay , B4 oy er Ay " se 5 be Hong re a ee) a und:
£65 ; ibe mpd ah arg ot ed ee is ei rf r ay i} i ' vse ed is Cc ws fog im Ned yoo} Me oe : . : wok f 78 : " - "i 'gph 9 ea s _ 2 8 - >» 2 Sox 4 " 4 ot 4 baa aed ht oes: 3 4 ca : soy 1 ah 2S wh ra) bb re Petes mt $4 a ha x, a te € ey BM oe us & sen "ed '4 Ch a mS fost e oe "es 3 i od s s "om " Pod ie es ay ss q < vee SS 4 cas nee Gt tt Ss "San * ot A, D Ulead a ee bode Ny s * i, wt ie O s, "| ' oe . om 6% 2 Be wy ps mS eo & Bo 6 mM % comes Mn ee ' oy cca ved a Sa ay C3 3 ip G ot cea uh ft 4 Xs "a 4.4 14 4 <4 4) ; cs a 'esi see <s 4 gy a 40 : DB 6.5 = .
x bet oh od he, te * fey : QF , ~ ; .
eS yw 14 deg Go eee :
ioe oad oO p ey reed 2 oped Pivad . A , Tf a ne a4 es o 2 tod 's as ed C3 i 4) . 4 ped ee Nn wes a Dene secre x spat 4 Sy wy 3 mK "a a 3 oF iB o "Ch . 43 oY 4 w f ce bene S. a shed KG sek C3 ocd tag , & 3 a a i ° bs oe o oS g ES ae a 8 ie og 4 Pe ; be hed " x a a ] PO yp oe & a 2 fy ed & = ne - se "a eM ry gs ot oy : « rol a AG i He 0 ct = Ae «at . 4 ae a * Ae w hed ss 8 3 * O a us ond "A : Aes wD t a "1s my m4 44 cS "4 ° O 6 % : a ea 7 / eet ha th is 3 iB rea we Sed Be 2 a CO ot ee eg oy 5 :
Y ate 5 uo a - ba ick om & mw SS MG Q 2 aed we we @ fot we ae ed MM t oy ved ae Ld a vs ue CG rte' oe 4 MS 6 a a a . Po a sy. i w ry a = o et a ed eo Bp @ rn u3 3 : .
' i on Oo, s 43 aa) "Ty a me wed a 3 hed Sa ee ye Be 4 _ O zs ay a we cay et aot eg a : : : 2 A rE vd cs sa 2 .
Me fy ae Ot O be f a ted 4a 14 E a w ¢ ml LS rs) me 5 (S3 e 2 uy ree i Ue 2 sei ut c a '4 c eB Se ED - w Sop 8 G po Gre 6G ka Q 7 oR Nts 6 & WM BG mo 3 dadin and. Ors = Bet Mag a po oat it iD w a , iN: it peel 4 o oS i % a " Me 3a bed o aS as v4 as a a c "4 ou 4 45 } Ue ad fr AG ' sce , ah OR I te r , te S @ Soy & oe § % Oy " oe a SS wh we , ha 2 * ~ ra at SB "t re oS , Ad red ot he greg ont Af wei ee Sine, x S Sie ek, ot . hes coe se} ny ot a ben ES oa SAS OS ws be ie ' ' . - a na rs eee pg Ch on NR t an a jf aren ge Gh 3 Book " Ser * Peg * ay tony ; & t ai " 2 as 4 a aay £9 x a am a OR tL re voi te w ae fe me RS om my * ered * 4 dead i ey iS} oO} ~ q "
& 2 Ss heme rd a es ey oN a on a ba we oe By: Fed oe G3: oy. ot aif tie £ ra ¢ & Th ne Phi re Use Gay ped 4 : ben ty Ch: Sof a pte eee natty ee oe 4 od es ab re r = wi ES ee 5 ty mY debs v4 os . se ad 4 O wt mel tes re nea Of aM a A a; oat co £ _ $ a yt OS my = :
wy NG wal RS Sky tag bt i ws ne on bron OR 2, "ee, ws & 2 sa a oe Ci nau Neca 4 oped oe OR oh a on, ° iy ' m . at Zi MOE wa ed ' M2 ? al . Be Not Go sf = Y a ">, "g a, te Bon eS i tO 7 ey Se a) pod: Be WY ae 5 tre yh we, 'om . . a) mM OMA ON RS on : gS. EM i =} bo 2 , OS OF 2 a Paras | os s ot . pod i oe oN ees veoh * re} . yy ry x Ae! Py, ~ ue ard t "t ey we a eed ~My wR Dp a eg a ZG é Oe, et, . 4 we Se i vagh oi vet 3 ee a a me i 8 &, 2 a Ba rae ny ra oe a G "ony a ot we rie . vet Le ' ae OS aX SS ee oo # chad vod yd A 0 Oe ae pin la Th te ROS 44 at oe ne 4} + qt Ye RG ryt ite ¥ mee Pog me Ee Q B S % a i ORE ee be o iD i be » RB ot cod coment cy Faas ee yA pet is 3S he Roe ey Ss $a5 o "a . bf 4 ¥ sh RL oy oh : i Cy ohn bah ~ Q fe Cs 3 ry CR Soe ce fe BES a ; oo Say BS Q 4 eo Ae ES a pod os G NOR ry 3 reed Seq 7 ft ¢ tes bs we BL . wa z ¢ e Bo RS ue ee per ¢ had + Seo GE ine wk he bea ors ot 2 oe w o a = s bt 5 eS So. Ss "hes @ my Me a xy, at ryt e a : OTD ya ¢f "s a ae a as oe 3 OR Re us i Gy wie e &+ ot ed 2 we RE ae ' Bae AS ext 1 F ve " Ten Bay eet eS ESB es i fod Q ee oO 43 mt BE Sa ae Od Be ed fog agg ts an t 4 Mo ee Ry Mn a Newt or ty Sone GF fet QO oe AG raf me oe ee ivi aes % % + " Pings 2 Ntew. ry ee eo 8 » Eth gS ~R Be. 3 en Bak ee RE 5 ¥ . a 3 CS TE ta tere 2 we BOM hed i ot coi §3.5 2 chee ca OEM : BG 4, r 'ng, at Bese Meg : Bo Co tens Q it say . fe ee, ES "gn shad z Bo Be OAS & 3 pees ey at a wa v4 ey MOORS halt * eS a Ph @ a 2 i. Gig gS 1 "4 83 ge OY w " se '3 ha Oo ? Ha, Pe tle 3 4 eR a oS cs 3 Eg ~ . n res S ie ORS gs y ES 8 = s © Ep ci a 4 ov "4 @ 2g mo :
& Rigo fd ~ og a a ct = Bo bet :
a En 8 Me a5) 4 Fels ee } 5 r4 bf = ROS 5 "en, : ¥ ran) he ee ' Sh sa SO OR, @ QB oS es ed st a v oe BY "4 aye ot ° "ae ra) wit pee ath ' ted ms 4 feet G3 he hel ead te By eed "4 eg: . + 2 > bf ba 4 we ord $5 wm @ rs z= @ 4 4 i Ae ree wel a yD G © $3 i on i oh, mh a eo Jel wD hh O ce @ Mo Se ed a cS mb ld i ay 6 ned , on, : ot fs CY of Si n fey ane Teeny" Pong, By S n3 ty us Oo | # £2 g 2 B w 3 uy cs 4 me hom & be iG bo es wa ARE Me ke ms ' io ' Ss Be oa Ge 4 DB Gas go tod 8) ks BS re Gy Bet ret re 4 od ety ee te ORS oo me wd ee be . cd Seek, it a geork rat . So pe Tt ol, pon, '. a os os 48 od Be pe Se } co oes QS Se ery § w f Z 4 Neg ye oo, Sh a : EN wie Rp mR Se Ce me joa aed .
. bs. Ay of SS cat on i ta aw #6 2 2 SoS i. 6 ¥ ay fi Sek OMe, ne, Shove iM a 3 Pan ge ENG ee w <2 a Bk te ty NG OS ? aed Se ' QR & Ba B 5 es 3 m4 cre og ME oy; 1. 8 on fond i} ee OR eS Oss oe) to eS od Ro SR Os ws ~ be Pr 4s, > ead, ° yi . a So Ping ta ved try wey ele ee ta ) . ft ae Wet ork St Sy RS o as a a ie os S NS es ¢. ne if i i ; By te OG 5 wy " fre bes, kL. 2 ' Spee Ba Ry ee ie eer A a 8 me Be . 4 "4 tr ee Ge EE rod Qt cS to oR Bm my ie wo
- i Gy ey ss es vo v3 ne Vrs & woed 3 bb os os S EB we ag . " "
he im $4 OS Se ME. oO a m2 s : re ta, ee "y OM ORS. tf s ed mn oy EL So gy oS ve 7
a) "7 S De ag 4 % a Ly ed freee Ge OE a at 4 mt ms » OO te oe Bn ok! w mo 7s is dos % SF fy te 3 te ae cs ot Pry nth ee Mo te be $2 Cy % a & os o; rd beh - a, % Faso Ms 3 C3 a if, Pe FN rs i 3 ame) "4 '3 : eS Bom 4 rh im O G ym OS wears TE = weed aeed aie Me TR, net Sh we fang aod SS ae Te me me ms ie.
- % me TS 2.8 9 et go Ny ROY ay fe wy je od ed a oe 8B BS Be uy mS wt i to, m2 S Tee te ROS eo a rd 4 = gp 8 pp SEsee as § Ge "2 © i ¢ tS "Oe ORF 2 3 za ro ' ot Oh AG = pee t a x fe tm 8 ia te ' 4 7 o Suet oS Bed 7 ore ES he LE a ood ts eh > : te Pie bd ea ~ cD @ xed ae Le 4 o2, a ce ci AS Bre "3 steed 5 Bl fey % re & SS ss m e oy Nt & fl owe BB oo us ried a oe a debe OM wa ES 6S es ;
ce a Ae OD zs No ed Oo Oo @ bi a3 dt a G Oo ° AS ay id reed yord 42 ga La Cl 1 at wer ER J weed sped ebook ot a . 34 ", ' a t.
fog ed «ard Sy Aad Pai y es Ben rs D a . i a veg be ower" Pie ww wf Oh a Seq i o ert O "
G3 ith omy ae wba 7) cp vet ia ih 2 i» ' : Ly ;
os 2 a a es Q 4) as io EN de 6 ; $ ae ay a cnt ed a be "es . "4 se 7 :
ny ied ts a4 s fect ay a Ly oe td Sod 4 + & th ay he Pa io a oy wm a a oo is we cD s i woe, oe eed "3 e 43 , : ad deo ~e4 @ oo red as m ays eet of oct O g ' on ¢t ood me 4 ' Sd Ce? is g j feed i " & . w i E ae = 4A £5 ;
ce 3 co a3 aged ¢ : ; Psi 44 a Lad, -- ' . £ o SF 5 8 8 . os Bg) a ts ise en Bed xpd e > ' A An$ § y ect : ' * wo G tj beg i ct ea be = YD x ae 4 ea 3 sy oS pee bak * fi et iD Ch baw iy wh c ' re te th ot os hea ts GC bP gs ¢ 5 fe " e ves "cd C oe O a m4 ® wo A as ee go poy pot pl Ch ye ot et he : a eles v 78 A oa t3 os A Fen ' sg 8 es cS BO c Zi fe oh ns i? 4? oS 2 a te ' ~ So ay 6) ea speed eg : Mi hoy os, Psy La uid og 3 oy i Lae het Peas ns ¢ on nts we £G of ae 43 ea re ot ip 44 i ot he of 3 npn oo oe8 bed t eke @ ee bo io w is 4 ' , D % a ns 4 uy i mt os a wn a A me wo a i eee 2 co on i oot i594 4 bee open reek hed fe t a 43 ot be i, ar fat an O 4 go iy nn * $4 ui a3 a ad a) are ? cs te.
- f oS eget ees aad i € co ea fei 4 ie oe 3 o Pot 3 oe G3 , + o G D coed Qi, aed "eg "ve 9 4 4 ' LD oO wy oy de a ved ip > * et "rt i SS « ® , '3 whet m3 a C2 3 cored KE, ey EG bey om % gt 3 oy ey ong ag) Zu ne as cd uy a Ch 3 C4 No POO Hain 1 i c yy '3 co i a 2 nye 8 ;
3 sw 2% an 4 * :
be ct s " Hoy
- 3 OD 13 YD g g i hed "4 a Wi a « Cy | G aa 4 "et A a 8) be st wl ce Q ° a oo Ls % > bored i) 3 eet * vd ue {3 ret G ig @ in fed 44 my a wy wd Ci, vy o oi th 4 43 «sod D rot Sor -
"© w 2 wy wy ey wes wy Bay wh £t ;
we :
L sary 4 } XS Ih hign t is Se a RR ' PS Bead Ts ¥ t ab gO = ir + ay 3 G Ore e eke th Ae oh wer gee en
- °) or we ii St