Circulars contrary to SC judgments become 'non-est' in law and should not be followed: Fin Min
Updated: Oct 06, 2015 04:09:50pm
New Delhi, Oct 6 (KNN) The government has recently come up with a circular clarifying that the circulars issued by the Central Board of Excise & Customs (CBEC) contrary to the country’s top court’s judgements becomes invalid and should not be followed after the Supreme Court gives its judgement.
There was an ambiguity amongst the CBEC officials whether to follow the judgment of the Court until the CBEC circular is updated.
Normally the officers were following the circulars ignoring the decisions of the Supreme Court.
However, a recent circular issued by the CBEC on September 21, clearly said that the circulars contrary to the judgments of the Supreme Court become ‘non-est’ in law and should not be followed.
“Reference of such circulars should be made to the Board so that further action of rescinding these circulars can be expeditiously taken up. Board may also initiate such action suo-moto. All pending cases on the issue, including those in the Call-Book, decided after the date of the judgement should, conform to the law laid by the Supreme Court or High Court, as the case may be, irrespective of whether the circular has been rescinded or not,” the circular added.
It also clarified that the direction shall also apply to the judgments of the High Court where Board has decided that no appeal would be filed on merit.
However where appeal has been filed by revenue against the High Court’s order, pending adjudication should be transferred to the Call-Book and such appeals should be kept alive, it said adding that the difficulty experienced, if any, in implementing the circular should be brought to the notice of the Board. (KNN Bureau)
There was an ambiguity amongst the CBEC officials whether to follow the judgment of the Court until the CBEC circular is updated.
Normally the officers were following the circulars ignoring the decisions of the Supreme Court.
However, a recent circular issued by the CBEC on September 21, clearly said that the circulars contrary to the judgments of the Supreme Court become ‘non-est’ in law and should not be followed.
“Reference of such circulars should be made to the Board so that further action of rescinding these circulars can be expeditiously taken up. Board may also initiate such action suo-moto. All pending cases on the issue, including those in the Call-Book, decided after the date of the judgement should, conform to the law laid by the Supreme Court or High Court, as the case may be, irrespective of whether the circular has been rescinded or not,” the circular added.
It also clarified that the direction shall also apply to the judgments of the High Court where Board has decided that no appeal would be filed on merit.
However where appeal has been filed by revenue against the High Court’s order, pending adjudication should be transferred to the Call-Book and such appeals should be kept alive, it said adding that the difficulty experienced, if any, in implementing the circular should be brought to the notice of the Board. (KNN Bureau)
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