Inspectors/Superintendents in Central Tax entitled to notional pay scale upgradation w.e.f. 01.01.1996 and actual benefits from 21.04.2004, based on parity, Article 14, and in rem precedents; delay not bar for recurring pay claims.

ORDER

(Pronounced by Hon'ble Mr. M. Swaminathan, Judicial Member)

The applicant has filed the OA seeking the following relief:

“A) ….To call for records and proceedings of the case which led to the passing of the orders i.e (i) Office Memorandum in File No.6/37/98-IC dated 21.04.2004 ie Annexure -A1 and (ii) Office Memorandum in File No.26017/65/2003-Ad.II-A(Pt) dated 11.05.2004 i.e Annexure A.2 its subsequent (latest) Office Memorandum in File No. A.26017/65/2003-Ad.II-A(Pt)25.07.2023 i.e Annexure A3, (iii)against the speaking order dated 12.08.2025 (Issued F.No.GCCO/II/24/51/2025-CAO- O/o PrCC-CGST-Zone-Chennai) of the 4^th respondent (Annexure A-5) and after going though their propriety, legality and constitutional validity be pleased to quash and set aside the same only to the extent it makes the revised pay scale effective from 21.04.2004 instead of 01.01.1996, with further directions to the respondents to grant the benefit of revised scale/grade w.e.f. 01.01.1996 with appropriate pay fixation and actual benefit i.e. grant of Rs.6500-10500 w.e.f. 01.01.1996 to the Inspector(Applicant) and Rs.7500-12000/- wef 01.01.1996 to Superintendent (applicant) along with actual arrears of pay with 18% interest thereon.

B) To hold and declare that the impugned action of the respondents to revise and pay scale from 21.04.2004 (Annexure-A1) is absolutely arbitrary and illegal and accordingly hold, declare and direct the respondents that the Inspector and Superintendent are entitled to the revised pay scales of Rs.6500- 10500 w.e.f.01.01.1996 to Inspector and Rs.7500- 12000/- w.e.f. 01.01.1996 to Superintendent with all consequential benefits i.e proper pay fixation, and actual arrears of salary, with 18% interest thereon

C) Any other and further additional orders as this Hon'ble Tribunal deems fit and proper in the natural and circumstances of the case may be passed.

D) Cost of the application be provided for.”

2. The facts leading to the filing of the case are as follows:

The applicant joined as Inspector of Customs & Central Excise on 22.10.1990 and promoted to the post of Superintendent on 20.06.2005 and retired as Assistant Commissioner of Customs & Excise on 30.11.2023. Prior to 01.01.1996, the pay scale of Inspectors/Preventive Officers/Customs Examiners was Rs. 1640–2900. On promotion to the post of Superintendent/Appraiser, the applicable pay scale was Rs. 2000– 3500. Upon implementation of the recommendations of the 5th Central Pay Commission, the pay scale of Inspectors/Customs Examiners/Preventive Officers was revised to Rs. 6500–10500, and that of Superintendents/Appraisers was revised to Rs. 7500–12000. However, the revised pay scales were made effective from 21.04.2004 instead of 01.01.1996, the date on which the recommendations of the 5th Central Pay Commission came into effect. Despite various decisions rendered by Tribunals and High Courts across the country, and finally by the Hon’ble Supreme Court, the benefit of the revised pay scales of Rs. 6500–10500 for Inspectors/Customs Examiners/Preventive Officers and Rs. 7500– 12000 for Superintendents/Appraisers were denied to the applicant. Hence, the present OA.

3. The learned Counsel for the applicant invited our attention to the common order dated 09.01.2024 passed by the Hyderabad Bench of the Tribunal in OA No. 1089/2019 & batch, which was upheld by the Hon’ble High Court for the State of Telangana at Hyderabad in W.P.(C) No. 10490/2024 by order dated 09.08.2024, and thereafter affirmed by the Hon