2022 (7) TMI 526 - HC - Customs

Customs Dept Representation: High Court Directs Advocates' Presence to Avoid Revenue Loss

The High Court addressed the issue of lack of representation by the Customs department in court proceedings, highlighting potential revenue loss. The ... Obligation of public authorities to ensure legal representation - judicial direction to administrative officers to ensure appearance in court - power to impose costs and recover from salary of public officerObligation of public authorities to ensure legal representation - judicial direction to administrative officers to ensure appearance in court - power to impose costs and recover from salary of public officer - Court's direction to Principal Chief Commissioners to ensure representation in matters pertaining to their Commissionerates and the consequence of non-appearance. - HELD THAT: - The Court recorded that numerous matters involving the Customs department proceeded without any representative, impeding progress and risking loss of substantial revenue. In light of the persistent non-appearance, the Court directed that all Principal Chief Commissioners within its jurisdiction must either be personally present when matters concerning their Commissionerates are listed or ensure that a duly authorised advocate appears on their behalf. The Court further announced that if a matter is adjourned due to absence of any representative, costs will be imposed and recovered from the salary of the Principal Chief Commissioner under whose jurisdiction the subject matter falls. The direction is administrative and preventive in character, aimed at ensuring effective prosecution and protection of public revenue by mandating representation and attaching a financial consequence to failures to appear. [Paras 2, 3]Principal Chief Commissioners are directed to ensure personal or authorised advocate representation in listed matters; failure will attract costs recoverable from the Commissioner's salary.Judicial communication to executive authorities for systemic compliance - Court's order to circulate its direction and to list the matters further. - HELD THAT: - The Court directed that a copy of the order be forwarded to all Principal Chief Commissioners within its jurisdiction and that the order also be sent to the Minister for Law and Justice, the Finance Minister, the Prime Minister's Office and the Attorney General for India for information and necessary action. The matters were stood over to 30th June 2022 to enable compliance and further hearing. [Paras 4, 5, 6]Order to circulate the direction to Principal Chief Commissioners and relevant central offices; matters stood over to 30th June 2022.Final Conclusion: The Court mandated that Principal Chief Commissioners ensure representation (personal or through an authorised advocate) in Customs matters listed before the Court, warned that costs for adjournments due to non-appearance will be recoverable from the Commissioner's salary, directed circulation of the order to Commissioners and specified central offices, and stood the matters over to 30th June 2022. Issues: Lack of representation by Customs department in court proceedings, potential revenue loss to the government, directive to Principal Chief Commissioners, imposition of costs for adjournments, communication to relevant authorities.The High Court expressed concern over the absence of representation by the Customs department in various cases, leading to delays in proceedings and potential revenue loss for the government. The Court emphasized the importance of having authorized advocates present for such matters and issued a directive to all Principal Chief Commissioners within its jurisdiction. The directive stated that the Commissioners must either personally attend court proceedings or ensure the presence of a duly authorized advocate; otherwise, costs may be imposed and recovered from the Commissioner's salary. The Court directed the concerned advocate to forward a copy of the order to all Principal Chief Commissioners under its jurisdiction. The case was adjourned to a later date, and a copy of the order was also directed to be sent to the Minister for Law and Justice, Finance Minister, PMO, and the Attorney General for information and necessary action.