Dear Friends

Please find below the written submissions filed by the petitioner before the Honble Supreme Court, which would in all probability be put forth before the Board for favourble consideration. Hence, members are requested to go through the said submissions and suggest any changes or any fresh points for the consideration of the All India Association to make the representation more effective. You may contact shri VV Dev Kumar, President (989121862) or P.V.S.Prakash Gen Secretary (9441845906) or Shri A.Venkatesh (9440022779) and forward your points and changes immediately for onward submission to the All India body for their consideration.

Yours truly P.V.S.PRAKASH GENERAL SECRETARY IN THE SUPREME COURT OF INDIA WRIT PETITION (CIVIL) NO 385 OF 2010 IN THE MATTER OF: VIMAL KUMAR & Anr Versus UNION OF INDIA & Ors Respondents Petitioner

WRITTEN SUBMISSIONS ON BEHALF OF THE PETITIONERS 1. Mode of recruitment and career advancement The officers belonging to the Inspector cadre, i.e., Inspector of Central Excise, Preventive Officer and Examiner of Customs are recruited through one & the same all India combined competitive examination with the same eligibility qualifications in one & the same organization of CBEC of one & the same department of Revenue performing one & Page 1 of 9

the same nature of duties under one & the same administrative hierarchy. All of these three streams belonging to one & the same single cadre of Inspector have also been shown as Inspector only in the Recruitment Rules and other related documents. All of these three were also shown as Inspector only in the last cadre restructuring. As far as the Inspectors of Central Excise and the Examiners of Customs are concerned, the Inspectors of Central Excise also have to pass a physical test at the time of recruitment which is not required for the Examiners of Customs. The all India merit position of these officers in the combined competitive examination, however, depends on the marks scored as well as the post opted; but past general trend was that the Inspectors of Central Excise had been placed very well above the Examiners of Customs while the later ones were being placed at the bottom of the merit list. Moreover, the Inspectors and Superintendents of Central Excise are uniformed executive officers bearing Ashok symbol on their uniform while the Examiners and Appraisers of Customs are not entitled to wear the uniform. But this single cadre of Inspector has been trifurcated by the CBEC into three streams of Inspector of Central Excise, Preventive Officer and Examiner of Customs with different rates of promotions without any justification. The next promotional posts for all of these three streams also belong to one & the same single cadre of Superintendent, i.e., Superintendent of Central Excise for the Inspector of Central Excise, Superintendent of Customs for the Preventive Officer of Customs and the Appraiser of Customs for the Examiner of Customs again performing one & the same nature of duty and re-merging at the level of the next promotional post of Asstt. Commissioner. The Superintendent of Central Excise, Superintendent of Customs and the Appraiser of Customs are promoted to the post of Asstt. Commissioner in the ratio of 6:1:2 respectively. This merger at the level of Asstt. Commissioner again proves that the basic cadre of Inspector has been trifurcated into above stated three streams by CBEC without any valid reason, ground or justification.

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The Inspectors and Superintendents of Central Excise also work in all of three streams of Central Excise, Service Tax and Customs while the Examiners and Appraisers of Customs work only in the single stream of customs. But very unfortunately, the officers entering the job at the level of Inspectors of Central Excise and having multi-expertise skill are forced to work under their juniors even by 20 years, i.e., the single skilled officers entering the job at the same level of Examiners of Customs due to faulty, biased, discriminatory and unjustified promotional policy as well as Recruitment Rules

2. Comparative promotional hierarchies The promotional hierarchies of the various categories in the organization of CBEC are shown below along with the promotional hierarchies of the Inspector of the Income Tax (analogous counterpart of Inspector of Central Excise and also recruited through one & the same all India combined competitive examination with the same eligibility qualifications in one & the same department of Revenue performing one & the same nature of duties under one & the same administrative hierarchy) A. Proposed promotional hierarchy of Examiners of Customs (1) Examiner (2) Appraiser (3) Asstt. Commissioner (4) Deputy Commissioner (5) Joint Commissioner (6) Addl. Commissioner (7) Commissioner (Total 6 promotions with a fair chance of 7th promotion) B. Promotional hierarchy of Inspector of Central Excise (1) Inspector (2) Superintendent (3) Asstt. Commissioner (if any) ( Total 1 promotion in the most of the cases) C .Promotional hierarchy of Inspector of Income Tax (1) Inspector Page 3 of 9

(2) ITO (3) Asstt. Commissioner (4) Deputy Commissioner (5) Joint Commissioner (6) Addl. Commissioner (7) Commissioner ( Total 6 promotions with a fair chance of reaching even above)

3. Cadre restructuring proposal & the minutes of Board meeting

The promotional policy and the Recruitment Rules for all of the three streams have also been formulated by the CBEC in totally biased, discriminatory and unjustified manner. As a result, the Examiners of Customs belonging to the year 1992 have already become Asstt. Commissioner (as also admitted by CBEC vide the minutes of Board meeting dt. 18.02.11 and many other communications) while the Inspectors of Central Excise of the year 1972 are still waiting to become Asstt. Commissioner. Not only that, the Examiners of Customs belonging to the year 1988 have also become Deputy Commissioner (next post in the administrative hierarchy) because an Asstt. Commissioner automatically becomes Deputy Commissioner in 4 years as per rules. Thus, an officer senior even by 20 years belonging to the stream of Inspector of Central Excise is forced to work under his junior of 20 years belonging to the stream of the Examiner of Customs. The most of the Inspectors of Central Excise are retiring after getting only one promotion in a service career of 35-40 years (as admitted by CBEC vide the minutes of Board meeting dt. 12.01.11 & 18.02.11 and many other communications) while the Examiners of Customs are reaching the level of Additional Commissioner (as also admitted by CBEC vide the minutes of Board meeting dt. 18.02.11 and many other communications) getting 5 promotions. Not only that, the Examiners of Customs belonging to the year 2006 will become Asstt. Commissioner in 2012 under the ongoing cadre restructuring in CBEC and they will certainly retire as Commissioner or above (6 or even more promotions) while the Inspector of Central Excise of the year 1982 will only be able to become Asstt. Commissioner (as also admitted by CBEC in the cadre restructuring proposal itself) and they will retire at this level only. Page 4 of 9

The officers of Central Excise Executive stream neither have been granted parity with inter-departmental (CSS etc.) nor intra-departmental (CBDT) or intra-organisational (Examiner of Customs) counterparts in the ongoing cadre restructuring meant for removal of the stagnation of stagnated category of employees. On the other hand, non-stagnated categories of employees have been given all the benefits in the cadre restructuring. It has also been very well admitted in the cadre restructuring proposal itself that the officers of Central Excise Executive stream are facing acute stagnation and they are the most stagnated category of employees as they are retiring after getting only one promotion in their service career of 35-40 years. Side by side very interestingly, it has also been admitted in the cadre restructuring proposal that the condition of group A direct recruit IRS officers is even more pitiable as they are getting only 4 promotions upto the level of Commissioner within 21 years of service. In the cadre restructuring proposal, every effort has been made for the group A direct recruit IRS officers to ascertain 4 promotions for them upto the level of Commissioner within 17 years of service and give further 5 promotions upto retirement but no such measures have even been thought for the officers of Central Excise Executive stream. It is very interesting that all the eligible officers belonging to the other categories will get promotions under the ongoing cadre restructuring and even the promotional vacancies will remain unfilled due to the want of eligible candidates while only 24% of the Superintendents of Central Excise would be able to get next promotion.

4. JOB PROFILE 1. Off late, Service Tax was introduced and there was one class of officers which started working under the Service Tax Act in the interim from 05.07.2011. Though the officers from the Service Tax were drawn cent percent from the Central Excise wing the classification of Officers as working under the Customs & Central Excise was not recognized which later on has grown into a very important element of Central Revenues and thus resulted in an anomalous situation in respect of the Page 5 of 9

promotion prospects of the different feeder cadres This development has been conveniently / deliberately avoided. The Recruitment Rules were modified in the year 2001 yet this aspect was just avoided. Had this been considered at least at the time of amendment to Recruitment Rules 2001, the situation would have probably come under control. 2. Like-wise there were certain formations in Customs say at the formations at the minor ports. This was hundred percent controlled at the Group B and levels downwards by the cadres recruited as Central Excise cadres.. However, the Customs was given the credit in respect of division of posts at Group A level; which was one more fraud thrust upon the Central Excise wing. These formations have later on developed into the Preventive Customs formations. They are as on date 13 in number in the entire country. Unfortunately these formations due to the name of Customs had then been considered in the quota of Customs as working is under the Customs Act, which was patently wrong and fraudulent as the factually, the Central Excise cadres were totally managing these formations. However what is not admitted is that whereas the work allotment to the Customs wing is shrinking by the day because the fact that Customs was only existing in the Major Ports have remained limited in the confines of the four major ports; whereas the Central Excise cadres have taken over the work of Customs in the hinterland. To name the formations in the hinterland where the primarily Customs work is cent percent done by the Central Excise cadres are:a. ICD Inland Container Depots b. CFS Customs Freight Depots c. SEZ Special Economic Zones d. 100% Export Oriented Units e. STP Software Development Parks looking after the Information Technology Units and also the Information Technology Enabled Services 3. The Customs formations are located at only 3 or 4 places in the country while the Central Excise formations are scattered throughout the country. The Central Excise executive stream officers (Inspectors as well as Superintendents) perform multi-directional & multi-expertise duties including the duties of Examiners & Appraisers of Customs while the later ones (Examiners as well as Appraisers of Customs) do only the single type of Customs related work. The works done by the Central Excise executive stream officers are enlisted below: Page 6 of 9

1. Verification of premises for manufacturer, dealer, 100% EOU and Warehouses. 2. Action against deviations noticed. 3. Action regarding stoppage of certain activities. 4. Scrutiny of ER-1/ER-2/ER-3 Returns. 5. Scrutiny of ER-4/ER-5/ER-6/ER-7 Returns. 6. Scrutiny of Dealers Returns. 7. Provisional Assessment. 8. Action regarding Annual Letter of Undertaking furnished by Manufacturer-Exporter. 9. Action regarding verification of proof of Export. 10. Execution of Bonds. 11. Verification of CT-1 Certificates. 12. Verification of ARE-1/ARE-2 for export of Goods. 13. Supervision of Export and sealing thereof. 14. Recovery proceedings for failure to give proof of Export. 15. Verification of monthly statement in Annex-19 and 20 filed by Exporter. 16. Removal of Goods under concessional rate of duty. 17. Maintenance of records regarding Exports. 18. Remission of duty. 19. Destruction of Goods. 20. Survey of new Assesses. 21. Assessment of duty before removal. 22. Stock Taking and examination of various records maintained by factories. 23. Verification of periodical returns. 24. Duty paid under protest. 25. Drawal of samples. 26. Rebate claim against Exports. 27. Verification for Brand rate of Drawback. 28. CENVAT credit verification. 29. Registration. 30. Seizure. 31. EA-2000 Audit. 32. CAAP. 33. Capital Goods 34. Record of in-Bond movement. 35. Record of Exporter and 100% EOU. 36. Acceptance and disposal of Surety Bond and Bank Guarantee. 37. Supervision of SSI Units. 38. Non-payments, short payments, non-levy, short levy etc. 39. Identification of unregistered manufacturer. 40. Verification of end-use exemptions. 41. To implement hundreds of allied Acts/Rules/Regulations/Orders etc. alongwith Central Excise, Service Tax and Customs. 42. All works relating to all EOUs/EHTPs/STPs including those in port cities. 43. LTU work. 44. EOU work. 45. SEZ work. 46. ICD work. 47. Air ports manned by Excise officials. 48. Marine work. 49. Preventive and antievasion work. 50. Customs Preventive work. 51. Preparation of various reports. 52. Service Tax work. 53. Preparation of SCN, AO etc. etc. Page 7 of 9

5. Submission The ill-effects of the Recruitment Rules; Though the ill-effects of the Recruitment Rules were felt in the early days only when the second order was issued with skewed ratio other than 6:1:2. However the chasm went on increasing as per the growing times and we came to the stage today when the first officer to be promoted in these analogous cadres would be as follows:Supdt. Central Excise Supdt. Of Customs Appraisers: Feb 1992 (Inspector 1972) Sept-Oct 1996 (P.O. 1977)

December 2001.(Examiners of 1992)

Therefore, factually 40% of the cadre of Superintendent Central Excise can be seen to be working under their natural juniors from the cadre of Examiner (promoted Appraisers). Now all the cadres are analogous cadres and in fact, though the cadres of Inspectors and Preventive Officers since they are uniformed cadres amongst the three. Therefore it may seen that the officers who could not wear uniform due to some infirmities in the personality are being given a fillip in career to be promoted and become the boss of the officers who have no such infirmities. This injustice to the officers of Central Excise Executive stream may only be undone by bringing the parity in promotions between the officers joining/promoted as Inspectors of Central Excise at entry level (promoted to any level) of a relevant year and the most highly promoted officer joining/promoted as Examiner of Customs at entry level of the same year without loss of seniority to the senior officers of Central Excise in comparison of Customs joining at the basic feeder level on the basis of base cadre seniority in the present working Commissionerate of Central Excise/Customs House of Customs. It is therefore requested that present Rule 18 in general and Rules 18(2) of the Recruitment Rules 1998 as amended by Recruitment Rules 2001 be quashed. DRAWN & FILED BY

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(SIBO SANKAR MISHRA)

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