and provisions of RTI Act - an analysis

By
M. Manimaran
Deputy Commissioner
O/o the Chief Commissioner of Customs (Prev)
Chennai-1
What is a Citizen’s Charter? (General)

Citizen’s Charter is a document which represents a

systematic effort to focus on the commitment of the
Organization towards its Citizens in respect of Standard of
Services, Information, Choice and Consultation, Non-
discrimination and Accessibility, Grievance Redress,
Courtesy etc.,

This also includes expectations of the Organization

from the Citizen for fulfilling the commitment of the
Organization.
Who is a ‘Citizen’ with reference to Citizen’s Charter?

The term ‘Citizen’ in the Citizen’s Charter implies the

clients or customers whose interests and values are
addressed by the Citizen’s Charter and, therefore, includes
not only the citizens but also all the stakeholders, i.e.,
citizens, customers, clients, users, beneficiaries, other
Ministries/ Departments
Whether Citizen’s Charter is legally enforceable?

No. The Citizen’s Charter is not legally enforceable.

However, it is a tool for facilitating the delivery of services to
citizens with specified standards, quality and time frame etc.
with commitments from the Organisation and its clients
What is a Citizen’s Charter- our department?

This Charter is the declaration of our mission, values

and standards to achieve excellence in the formulation and
implementation of Customs, Central Excise and Service Tax
policies and enforcement of cross border controls for the
benefit of trade, industry and other stakeholders.

This Citizens’ Charter will also be the benchmark to

determine our efficiency and would be a dynamic document
which would be reviewed at least once in two years.
VISION

Our Vision is to provide an efficient and transparent

mechanism for collection of indirect taxes and enforcement
of cross border controls with a view to encourage voluntary
compliance.
MISSION

Our Mission is to achieve excellence in the

formulation and implementation of Customs, Central Excise
and Service Tax laws and procedures aimed at:

 realizing the revenues in a fair, equitable, transparent

and efficient manner

 administering the Government’s economic, taxation and

trade policies in a pragmatic manner
 facilitating trade and industry by streamlining and
simplifying Customs, Central Excise and Service Tax
procedures and helping Indian business to enhance its
competitiveness

 ensuring control on cross border movement of goods,

services and intellectual property

 creating a climate for voluntary compliance by providing

information and guidance

 combating revenue evasion, commercial frauds and

social menace
  supplementing the efforts to ensure national security.

OUR STRATEGY

The strategy for achieving our mission shall comprise

the following:

 Benchmarking of operations and adopting best practices

 Enhancing the use of information technology

 Streamlining Customs, Central Excise and Service Tax
procedures by employing modern techniques like risk
management, non-intrusive inspections and accredited
clients facilitation

 Evolving cooperative initiatives with other government

and private agencies and building partnerships with
trade, industry and other stakeholders

 Measuring conformance to service delivery standards

 Developing professionalism through capacity building.

OUR KEY FUNCTIONS AND SERVICES

REGULATORY FUNCTIONS

 Levy and collection of Customs and Central Excise

duties and Service Tax

 Registration and monitoring of units manufacturing

excisable goods and service providers

 Receipt and scrutiny of declarations and returns filed with

the department
 Prevention of smuggling and combating evasion of duties
and service tax

 Enforcement of border control on goods and

conveyances

 Assessment, examination and clearance of imported

goods and export goods

 Implementation of export promotion measures

 Clearance of international passengers and their baggage

 Resolution of disputes through administrative and legal
measures

 Sanction of refund, rebate and drawback

 Realization of arrears of revenue

 Audit of assessments for ensuring tax compliance.

SERVICE FUNCTIONS

 Dissemination of information on law and procedures

through electronic and print media

 Enabling filing of declarations, returns and claims through

online services

 Providing information on the status of processing of

declarations, returns and claims

 Assisting the right holders in protecting their intellectual

property rights
 Responding to public enquiries relating to Customs,
Central Excise and Service Tax matters

 Providing Customs services such as examination of

goods and factory stuffing of export goods at clients’
sites, as per policy.
OUR EXPECTATIONS

We expect citizens to:

 uphold and respect the laws of the land

 voluntarily discharge all tax liabilities

 fulfill their duties and legal obligations in time

 be honest in furnishing information

  be co-operative and forthright in inquiries and
verifications

 avoid unnecessary litigation.

This will enable us to provide our services in an

effective and efficient manner.
OUR STANDARDS

We shall follow the following time norms in our services:

 Acknowledge all written communications including

declarations, intimations, applications and returns
immediately and in no case later than 7 working days of
their receipt

 Convey decision on matters relating to declarations or

assessments within 15 working days of their receipt
 Dispose of a refund claim within 3 months of receipt of a
complete claim

 Remit drawback within 7 working days of,

 filing of manifest in the case of electronic processing

of declarations
 filing of a paper claim in the case of manual
processing

 Clear the goods, where the declaration relating to any

consignment is complete and correct,
  in case of exports, within 24 hours of filing of
declaration
 in case of imports, within 48 hours of filing of
declaration

 Complete Central Excise registration formalities within 2

Working days of receiving a complete application

 Complete examination and clearance of export

consignment at factory premises within 24 hours of
accepting the request
  Give minimum 15 days advance intimation before
undertaking the audit of assessees’ records

 Release of seized documents within 60 working days if

they are not required by the department

 Time norms for other activities, as may be prescribed,

shall also be observed.

We shall endeavour to achieve minimum compliance

level of 80% of the aforesaid time norms.
 Compliance levels shall be gradually enhanced
through close monitoring, standardization of processes, use
of IT enabled services etc.

OUR COMMITMENT

We shall strive to:

 be at the service of the country and its citizens

 work to uphold the economic security and sovereignty of

the country
 make our procedures and transactions as transparent as
possible

 encourage and assist voluntary tax compliance

 carry out our tasks with:

 integrity and judiciousness

 impartiality and fairness
 courtesy and understanding
 objectivity and transparency
 uprightness and conscientiousness
 promptness and efficiency.
WE FURTHER COMMIT THAT

 All officers will carry Identity Cards and all uniformed

officers will wear name badges while on official duty.

 Personal and business information disclosed to us will be

kept confidential subject to the provisions of the Right to
Information Act, 2005.

 Assessees will be visited only by authorized officers.

 Due respect will be given to the tax compliance record of

the assessees.
 Clearance of consignments will be withheld only after
explaining the reasons thereof and an opportunity will be
provided before passing any final order.

 Baggage of international passengers will be opened only

after explaining the reasons and in their presence.

 Before searching any premises or persons, the reasons

thereof shall be explained. Officers undertaking any
search operations shall offer themselves for personal
search beforehand.
 The investigating officer will explain the legal provisions
and your rights and obligations.

 Full information about appeal procedure shall be

provided along with details of the authorities with whom
appeals can be filed.

 Stakeholders will be consulted continually while

reviewing our policies and procedures. Timely publicity of
all changes in the law and procedures shall be provided.
 Efforts will be made to enhance the use of information
technology in all work areas and enable the trade to have
IT based information access.

 Every possible assistance will be rendered by the Public

Relations Officer in the Divisional
Office/Commissionerate Office/Custom House. The
name and telephone number of the Public Relations
Officer will be prominently displayed at such offices.
Relevant information and details of procedures, as may
be required, will also be provided.
COMPLAINTS AND GRIEVANCES

As a responsive and taxpayer-friendly department, we shall

have in place the following mechanism:

 We shall promptly acknowledge complaints within 48

hours of receipt and attempt to provide final replies within
30 working days of their receipt. In case it is not possible
to send the final reply within the time specified, an interim
reply shall be furnished to the complainant.

 In case, the complaint is not attended to, within the

prescribed time norms or the remedy offered is not
 satisfactory, an appeal can be filed with the jurisdictional
Commissioner / Chief Commissioner.

 Common complaints and grievances can also be taken

up with the Public Grievance Committee, Permanent
Trade Facilitation Committee, Regional Advisory
Committee and in the Open House meetings.
GRIEVANCE REDRESSAL OFFICERS

 At the field level: A Public Grievance Officer has been

designated in each Commissionerate / Customs House
with whom all complaints and grievances can be taken
up.

 At the Board level: Commissioner (Publicity) has been

nominated as the Public Grievance Officer for the
Central Board of Excise and Customs.
RIGHT TO INFORMATION ACT, 2005
a bird’s eye view
 ‘No man is good enough to govern another man
without the other’s consent’

Abraham Lincoln

 ‘Democracy without education is hypocrisy without

limitation’.
Iscandre mirza

 ‘Knowledge is power but information is the fuel of

knowledge. A man is but what he knows’.
Bacon
 Right to Information has been judicially recognized as
part of Article 19(1) (a) of India Constitution.

 All Citizens shall have the right to freedom of Speech and

Expression.

 For proper enjoyment of freedom of Speech and

Expression, it is imperative that correct information is
available to the citizens.
 India is not the first country to implement RTI

 India is the 48th Country to implement RTI

 USA – Freedom of Information Reform Act 1986

 Sweden enjoys the right since 1810

 Australia – Freedom of information Act, 1982

 Canada, New Zealand, France, South Africa

 Malaysia operates an on-line data base system known as
civil services link, through which a person can access
information regarding functioning of public administration.
 WHY RTI IS SO POWERFUL?

 It extends to the whole of India (except J & K)

 It covers all the “Public Authorities”

 Executive, judiciary and legislature

 Central, state and local governments, all bodies owned,

controlled or substantially financed by government

 Non-Government organization substantially financed,

directly or indirectly by funds provided by Govt.
 It also covers Information relating to any private body
which can be accessed by a public authority under any
other law for the time being in force.

 Independent and Non-judicial appellate mechanism

 Penalty for forfeiture of information

 DEFINITION OF INFORMATION

Section 2 (f)
"information" means any material in any form, including
records, documents, memos, e-mails, opinions, advices,
press releases, circulars, orders, logbooks, contracts,
reports, papers, samples, models, data material held in any
electronic form and information relating to any private body
which can be accessed by a public authority under any other
law for the time being in force;
Section 2 (i)
"record" includes—

(a) any document, manuscript and file;

(b) any microfilm, microfiche and facsimile copy of a

document;

(c) any reproduction of image or images embodied in

such microfilm (whether enlarged or not); and

(d) any other material produced by a computer or any

other device;
 DUTIES & RESPONSIBILITIES OF CPIOs / CAPIOs

CPIO will receive the applications of information

CAPIO would also receive the application under this Act for
forwarding the same forthwith to the CPIO

Every CPIO shall deal with requests from persons seeking

information and render reasonable assistance to the
persons seeking such information [Section 5(3)]
The CPIO may seek the assistance of any other officer as
he or she considers it necessary for the proper discharge of
his or her duties [Section 5(4)].

CPIO will provide the information within 30 days or reject the

request for any of the reasons specified in Section 8 & 9.
If any fee is required, the CPIO shall intimated to the
applicant giving calculations made to arrive at the amount of
fee
Where a request has been rejected under sub-section (1),
the Central Public Information Officer or State Public
Information Officer, as the case may be, shall communicate
to the person making the request,— [Section 7 (8)]

(i) the reasons for such rejection; (ii) the period within
which an appeal against such rejection may be
preferred; and

(iii) the particulars of the appellate authority.

 PROCEDURE TO OBTAIN INFORMATION

Section 6(1) - A person, who desires to obtain any

information under this Act, shall make a request in writing or
through electronic means in English or Hindi or in the official
language of the area in which the application is being made,
accompanying such fee as may be prescribed fee.

Section 6(2) - An applicant-making request for information

shall not be required to give any reason for requesting the
information or any other personal details except those that
may be necessary for contacting him
 TRANSFER OF APPLICATION

Section 6 (3)
Where an application is made to a public authority
requesting for an information,—

(i) which is held by another public authority; or

(ii) the subject matter of which is more closely connected

with the functions of another public authority,
 The public authority, to which such application is made,
shall transfer the application or such part of it as may be
appropriate to that other public authority and inform the
applicant immediately about such transfer:

Provided that the transfer of an application pursuant to

this sub-section shall be made as soon as practicable but in
no case later than five days from the date of receipt of the
application.
 FEE & MODE OF PAYMENT

The application should be accompanied by a fee or

rupees ten by way of cash against proper receipt or by
demand draft or bankers cheque or Indian Postal Order.

Fee for providing information:

 Rupees two for each page (in A4 or A3 paper size)
copies.
 Actual charge or cost price of a copy in large size paper.
 Actual cost or price for samples or models.
 For inspection or records, no fee for the first hour; and a
fee of rupees five for each fifteen minutes thereafter.
 For information provided in diskette or floppy rupees fifty
per diskette of floppy.
 TIME FRAME FOR PROCESSING

Section 7(1)
Subject to the proviso to sub-section (2) of section 5 or
the proviso to sub-section (3) of section 6, the Central Public
Information Officer or State Public Information Officer, as the
case may be, on receipt of a request under section 6 shall,
as expeditiously as possible, and in any case within thirty
days of the receipt of the request, either provide the
information on payment of such fee as may be prescribed or
reject the request for any of the reasons specified in
sections 8 and 9:
 Provided that where the information sought for concerns
the life or liberty of a person, the same shall be provided
within forty-eight hours of the receipt of the request.
Section 8 (1)
Notwithstanding anything contained in this Act, there
shall be no obligation to give any citizen,—

(a) information, disclosure of which would prejudicially

affect the sovereignty and integrity of India, the
security, strategic, scientific or economic interests of
the State, relation with foreign State or lead to
incitement of an offence;

(b) information which has been expressly forbidden to be

published by any court of law or tribunal or the
disclosure of which may constitute contempt of court;
(c) information, the disclosure of which would cause a
breach of privilege of Parliament or the State
Legislature;

(d) information including commercial confidence, trade

secrets or intellectual property, the disclosure of which
would harm the competitive position of a third party,
unless the competent authority is satisfied that larger
public interest warrants the disclosure of such
information;
(e) information available to a person in his fiduciary
relationship, unless the competent authority is satisfied
that the larger public interest warrants the disclosure of
such information;

(f) information received in confidence from foreign

Government;

(g) information, the disclosure of which would endanger

the life or physical safety of any person or identify the
source of information or assistance given in confidence
for law enforcement or security purposes;
 (h) information which would impede the process of
investigation or apprehension or prosecution of
offenders;

(i) cabinet papers including records of deliberations of the

Council of Ministers, Secretaries and other officers:

Provided that the decisions of Council of Ministers,

the reasons thereof, and the material on the basis of which
the decisions were taken shall be made public after the
decision has been taken, and the matter is complete, or
over:
 Provided further that those matters which come under
the exemptions specified in this section shall not be
disclosed;

(j) information which relates to personal information the

disclosure of which has no relationship to any public
activity or interest, or which would cause unwarranted
invasion of the privacy of the individual unless the
Central Public Information Officer or the State Public
Information Officer or the appellate authority, as the
case may be, is satisfied that the larger public interest
justifies the disclosure of such information:
 Provided that the information which cannot be denied
to the Parliament or a State Legislature shall not be denied
to any person.

Section 9
Without prejudice to the provisions of section 8, a Central
Public Information Officer or a State Public Information
Officer, as the case may be, may reject a request for
information where such a request for providing access
would involve an infringement of copyright subsisting in a
person other than the State.
Section 10 (1)
Where a request for access to information is rejected on
the ground that it is in relation to information which is
exempt from disclosure, then, notwithstanding anything
contained in this Act, access may be provided to that part of
the record which does not contain any information which is
exempt from disclosure under this Act and which can
reasonably be severed from any part that contains exempt
information.
Section 5(2)
35 days where request is given to CAPIO

Section 11(2)
40 days where third party is involved.

Section 24 (4)
45 days for human rights violation information listed
security / intelligence agencies.

Time taken for calculation and intimation of fees

excluded from the time frame.
 Contravention of the above prescribed time limits would
constitute a deemed refusal.

No fee for delayed response.

No fee for people below BPL

 PENALTIES
Section (20)(1)
Where the Central Information Commission or the State
Information Commission, as the case may be, at the time of
deciding any complaint or appeal is of the opinion that the
Central Public Information Officer or the State Public
Information Officer, as the case may be, has, without any
reasonable cause, refused to receive an application for
information or has not furnished information within the
time specified under sub-section (1) of Section 7 or
malafidely denied the request for information or
knowingly given incorrect, incomplete or misleading
information or destroyed information which was the
subject of the request or obstructed in any manner in
furnishing the information, it shall impose a penalty of
two hundred and fifty rupees each day till application is
received or information is furnished, so however, the
total amount of such penalty shall not exceed twenty-
five thousand rupees:

Provided that the Central Public Information Officer or the

State Public Information Officer, as the case may be, shall
be given a reasonable opportunity of being heard before
any penalty is imposed on him:
 Provided further that the burden of proving that he
acted reasonably and diligently shall be on the Central
Public Information Officer or the State Public Information
Officer, as the case may be.

Section 24
Nothing contained in this Act shall apply to the
intelligence and security organisations specified in the
Second Schedule, being organisations established by the
Central Government or any information furnished by such
organisations to that Government:
 Provided that the information pertaining to the allegations
of corruption and human rights violations shall not be
excluded under this sub-section:

Provided further that in the case of information sought for

is in respect of allegations of violation of human rights, the
information shall only be provided after the approval of the
Central Information Commission, and notwithstanding
anything contained in section 7, such information shall be
provided within forty-five days from the date of the receipt of
request.
Intelligence and security organisation established by
the Central Government

1. Intelligence Bureau.
2. Research and Analysis Wing of the Cabinet Secretariat.
3. Directorate of Revenue Intelligence.
4. Central Economic Intelligence Bureau.
5. Directorate of Enforcement.
6. Narcotics Control Bureau.
7. Aviation Research Centre.
8. Special Frontier Force.
9. Border Security Force.
10. Central Reserve Police Force.
11. Indo-Tibetan Border Police.
12. Central Industrial Security Force.
13. National Security Guards.
14. Assam Rifles.
15. Special Service Bureau.
16. Special Branch (CID), Andaman and Nicobar.
17. The Crime Branch-C.I.D.- CB, Dadra and Nagar Haveli.
18. Special Branch, Lakshadweep Police.