To
Smt. Nirmala Sitharaman
Hon’ble Finance Minister of India
Ministry of Finance
Government of India
Subject: Representation for Uniform Implementation of Judicial Pronouncements on Revision of Pay Scales of Inspectors & Superintendents of Central Excise & Customs (now CGST) w.e.f. 01.01.1996
Hon’ble Madam,
I, Lokanath Mishra, Chief Adviser, All India Pensioners Association of CBIC, write this representation to bring to your urgent attention a matter of grave injustice, administrative inconsistency, and constitutional violation affecting thousands of retired officers of the Central Board of Indirect Taxes & Customs (CBIC).
The present grievance concerns the arbitrary, discriminatory, and legally untenable implementation of judicial pronouncements relating to the revision of pay scales of Inspectors and Superintendents of Central Excise & Customs (now CGST).
It is a settled and undisputed legal position, consistently upheld by various Benches of the Central Administrative Tribunal (CAT), multiple Hon’ble High Courts, and the Hon’ble Supreme Court, that the revised pay scales are to be implemented with effect from 01.01.1996, and not from 21.04.2004. These judgments are clearly in rem, laying down binding principles applicable uniformly to all similarly placed officers.
However, despite this unambiguous legal position:
- The Central Board of Direct Taxes (CBDT) has implemented the benefit uniformly for all eligible officers in compliance with judicial directions (Bombay High Court judgment dated 08.12.2023, implemented vide OM dated 27.06.2025).
- In stark contrast, the Central Board of Indirect Taxes and Customs (CBIC) has arbitrarily restricted the same relief only to litigants, treating an in rem judgment as if it were in personam.
This inconsistent and discriminatory approach within the same Department of Revenue results in unreasonable classification and is in clear violation of Article 14 of the Constitution of India, which guarantees equality before law.
The consequences of this denial of uniform implementation are severe and deeply concerning:
- Judicial Burden: Over 2,500 pensioners have already approached CAT, and nearly 10,000 more are likely to do so, leading to avoidable litigation and an estimated financial burden exceeding ₹200 crore, contrary to the National Litigation Policy.
- Hardship to Pensioners: Out of approximately 25,000 affected officers, nearly 15,000 have retired and about 10,000 have already passed away without receiving justice. The remaining pensioners, most of whom are above 70 years, are being compelled to exhaust their limited savings on litigation, suffering both physically and emotionally.
- Humanitarian Concerns: Widows and elderly pensioners, particularly in remote areas, are facing financial insecurity, declining health, and indignity. Denial of rightful dues in such circumstances raises serious humanitarian concerns.
- Contradiction of Government Vision: The continued refusal to automatically extend judicial relief undermines the Government’s stated commitment to “ease of living” and dignity for senior citizens.
The Hon’ble Supreme Court has categorically held in:
- State of Karnataka vs. C. Lalitha [(2006) 2 SCC 747], and
- State of Uttar Pradesh vs. Arvind Kumar Srivastava [(2015) 1 SCC 347],
that once a legal principle is settled, it must be extended to all similarly situated employees, and denial to non-litigants constitutes a violation of Article 14.
Further, multiple CAT Benches, including:
- CAT Principal Bench, New Delhi (O.A. No. 2233/2025, decided on 31.07.2025),
- CAT Kolkata Bench (O.A. No. 350/01154/2025, dated 03.11.2025),
- CAT Chennai Bench, and
- CAT Principal Bench in related matters in our case,
have consistently directed uniform in rem implementation.
In All India Pensioners Association of CBIC vs. Union of India, the CAT Principal Bench has specifically directed implementation for all pensioners with effect from 01.01.1996, along with full arrears.
Thus, there remains no ambiguity in law, no scope for selective implementation, and no justification for continued denial.
In light of the above, it is most respectfully but firmly submitted that:
- The Department of Expenditure may be directed to immediately approve uniform in rem implementation of all relevant judicial pronouncements.
- CBIC may be instructed to grant revised pay scales to all eligible officers with effect from 01.01.1996, along with full arrears, without compelling individuals to resort to litigation.
Despite repeated assurances, no concrete action has been taken so far. As a result, the aggrieved pensioners have been compelled to resort to peaceful democratic means:
- A one-day fast was observed on 02.11.2025.
- A nationwide peaceful Satyagraha is proposed on 18.05.2026, including day-long fasting and symbolic bell-ringing at 6:00 PM.
This situation calls for immediate and decisive intervention at the highest level to uphold the rule of law, ensure constitutional compliance, and restore faith among senior citizens who have served the nation with dedication.
We earnestly urge your kind and urgent intervention to resolve this long-pending injustice in a fair, uniform, and humane manner.
Yours faithfully,
(Lokanath Mishra)
Chief Adviser
All India Pensioners Association of CBIC
⸻
Copy to:
- Hon’ble Minister of State for Finance
- Hon’ble Minister of State, Department of Personnel & Training (DoPT)
- Secretary, Department of Expenditure
- Secretary, Department of Revenue
- Secretary, DoPT
- Chairman, CBIC