DILIP KUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) An advocate enrolled in the Karnataka State Bar Council on 04.08.2006 and a legal practitioner has presented this petition as a Public Interest Litigation, on 20.11.2014, calling in question the endorsement dated 29.08.2006, Annexure-B on the assertion that no minimum qualification is provided for in the matter of appointment as special counsel, while, the only criterion is that the special counsel must be a retired officer from the department having experience in indirect taxation. Grounded on the contention that in the absence of necessary guidelines, Rule 9 of the Customs (Appeals) Rules, 1982 is ultra vires Customs Act, 1962 and Rule 12 of the Central Excise (Appeals) Rules, 2001 is ultra vires Central Excise Act, 1944, has sought the following reliefs:

(2.) In the first place, this petition presented eight years after issue of the endorsement, Annexure-B impugned, is liable to be rejected at the threshold, on inordinate delay and laches.

(3.) On the merit of the matter, it is asserted that the Central Board of Excise and Customs (for short 'CBEC') is a nodal national agency responsible for administering Customs, Excise, Service Tax and Narcotics. The function of the erstwhile Central Board of Revenue, under the Central Boards of Revenue Act, 1963, was entrusted to the Central Board of Direct Taxes and Central Board of Excise and Customs, while all other matters were entrusted to the Central Board of Excise and Customs. It is said that, the Customs and Excise Department fall under the Department of Revenue, Ministry of Finance, Government of India staffed with officers of the Indian Revenue Service and those selected through departmental examinations; the CBEC is entrusted the task of formulation of policy concerning levy and collection of customs and central excise duties and service tax, prevention of smuggling and administration of matters relating to customs, central excise, service tax and narcotics; and is the administrative authority for its subordinate organizations including Custom Houses, Central Excise and Service Tax Commissionerates and Central Revenue Control Laboratory.