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        Case ID :

        2021 (12) TMI 685 - HC - Customs

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        Court expunges objectionable expression from Customs Appeals order, upholding advocate's professional conduct. Advocates' duty to truth emphasized. The court granted relief to the petitioner, an advocate, by expunging the objectionable expression in the Commissioner of Customs (Appeals) order ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Court expunges objectionable expression from Customs Appeals order, upholding advocate's professional conduct. Advocates' duty to truth emphasized.

                              The court granted relief to the petitioner, an advocate, by expunging the objectionable expression in the Commissioner of Customs (Appeals) order questioning the petitioner's professional conduct. Emphasizing the crucial role of lawyers in ensuring justice and upholding the rule of law, the judgment highlighted the historical significance of lawyers in shaping constitutional doctrines. It underscored the duty of advocates to fight for truth within the bounds of due process and encouraged constructive dialogue between the Bar and the Bench for the enhancement of the legal system.




                              Issues:
                              Professional conduct of the petitioner questioned based on observations made by the Commissioner of Customs (Appeals).

                              Analysis:
                              The judgment revolves around the professional conduct of the petitioner, who is an advocate, as questioned by the Commissioner of Customs (Appeals) in a specific case. The Commissioner imposed a penalty and made observations highlighting the need for the petitioner to be more careful in future and not rely solely on technicalities or misleading legal interpretations. The petitioner's counsel argued that the highlighted observations reflected negatively on the petitioner's professional conduct. On the other hand, the respondents' counsel contended that the observations were case-specific and should not be overanalyzed. The court, after hearing both parties and examining the petition, decided to grant relief to the petitioner for the following reasons.

                              Firstly, the court emphasized the vital role of the legal profession in ensuring justice, good governance, and upholding the rule of law. It compared lawyers to soldiers safeguarding a nation's frontiers and highlighted the historical significance of lawyers in shaping constitutional doctrines and principles of governance. The court acknowledged lawyers as the voice of the voiceless and praised their contributions to societal progress and legal development.

                              Secondly, the judgment quoted historical perspectives on advocacy and advocates, emphasizing their duty to fight for truth and uphold the integrity of the legal profession. It referenced the privileges and responsibilities associated with being a lawyer, highlighting the exalted nature of the legal profession as a franchise from the State. The court underscored the importance of courage, craft, and contention in advocacy, emphasizing the need for lawyers to present innovative and creative arguments fearlessly within the bounds of due process.

                              Furthermore, the judgment discussed the necessity of allowing intellectual collisions and novelty in legal arguments to broaden the horizons of due process and legal interpretation. It cautioned against undue sensitivity in adjudicatory processes and advocated for a balanced approach that respects the professional autonomy of lawyers while ensuring justice is served. The court highlighted the importance of maintaining a constructive and respectful dialogue between the Bar and the Bench to enhance the beauty and effectiveness of legal orders.

                              In conclusion, the court granted the writ petition, expunging the objectionable expression in the Commissioner's order that questioned the petitioner's professional conduct. The rest of the order remained intact, emphasizing the importance of maintaining a harmonious relationship between legal practitioners and adjudicators for the betterment of the legal system.
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                              ActsIncome Tax
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