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Issues: (i) whether the respondent's letters amounted to an unconditional acceptance of the offer of appointment, and (ii) whether a Member of CESTAT on probation can be said to be "ceasing to hold office" so as to attract the bar under Section 129(6) of the Customs Act, 1962.
Issue (i): whether the respondent's letters amounted to an unconditional acceptance of the offer of appointment
Analysis: The terms of appointment and the place of first posting were distinct matters. The respondent accepted the offer of appointment and only sought a change of posting from Chennai to a place near Indore. A request regarding posting did not amount to a refusal of the offered terms or a condition precedent to acceptance.
Conclusion: The acceptance was unconditional.
Issue (ii): whether a Member of CESTAT on probation can be said to be "ceasing to hold office" so as to attract the bar under Section 129(6) of the Customs Act, 1962
Analysis: Probation is a period of trial, and a probationer does not acquire a substantive right to the post or a lien on it. The service rules treated probationers and confirmed Members as distinct classes. Reading Section 129(6) with the recruitment rules, the expression "ceasing to hold office" was held not to include discharge during probation. The bar against appearance before the Tribunal was therefore confined to Members who had held office substantively after confirmation.
Conclusion: A Member discharged during probation is not covered by the bar in Section 129(6).
Final Conclusion: The Tribunal's view was held to be a plausible interpretation and no interference was warranted in writ jurisdiction, so the challenge to the Tribunal's order failed.
Ratio Decidendi: A probationer in a statutory tribunal does not hold the office in the substantive sense required to trigger a post-cessation professional bar, and a request regarding place of posting does not convert an acceptance of appointment into a conditional acceptance of the offer itself.