P S Raghukumar vs REVENUE

CENTRAL ADMINISTRATIVE TRIBUNAL
ERNAKULAM BENCH
Original Application No. 180/00501/2023

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Thursday, this the 15 day of October, 2026.
CORAM:
HON'BLE Mr. JUSTICE K. HARIPAL, JUDICIAL MEMBER
HON'BLE Mr. BRAJ MOHAN AGRAWAL, ADMINISTRATIVE MEMBER
P.S. Raghukumar, S/o K. Sudhakaran Pillai, aged 68 years,
Assistant Commissioner of Customs (Retired),
Customs (Preventive) Commissionerate, Cochin – 682 016.
residing at Poovanasseril House, 37/3649, Ponoth Road,
Kaloor, Cochin – 682 017. - Applicants
[By Advocates : Mr. K. Sasikumar, Mr. S. Aravind, Ms. Priya Carole and
Ms. Anitha Chandran ]
V e r s u s
1. Union of India,
represented by the Secretary to the Government of India,
Ministry of Finance, Department of Revenue,
North Block, New Delhi – 110 001.
2. Chairman, Central Board of Indirect Tax and Customs,
North Block, New Delhi – 110 001.
3. The Secretary,
Department of Expenditure, Ministry of Finance,
North Block, New Delhi – 110 001.
4. The Secretary,
Ministry of Personnel, Public Grievances and Pension,
DOPT, North Block, New Delhi – 110 001.
5. The Chief Commissioner,
Central Tax, Central Excise and Customs,
Thiruvananthapuram Zone, C.R. Building, I.S. Press Road,
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Kochi – 682 018.
6. The Commissioner of Customs (Preventive),
Catholic Centre, Broadway, Cochin – 682 031.
- Respondents
[By Advocate : Mr. S. Ramesh, ACGSC ]
The Original Application having been heard on 15.10.2026, the
Tribunal on the same day delivered the following:
O R D E R (Oral):-
Justice K. Haripal, Judicial Member
Applicants is a former Assistant Commissioner of Customs. He had
commenced service as Inspector on 17.11.1980, promoted as
Superintendent of Central Excise on 29.08.1997 and then as Assistant
Commissioner on 23.10.2014. He retired from service on superannuation
on 31.05.2015.
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2. During the 4 Central Pay Commission (CPC), prior to the
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recommendations of the 5 CPC, scale of pay of Inspectors and analogous
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posts was Rs.1640-2900; during 5 CPC, they were granted replacement
scale of Rs.5500-9000. According to the applicant, while the Inspectors etc
were granted such a replacement scale with effect from 01.01.1996, officers
holding analogous posts were granted higher replacement scale of Rs.6500-
10500, with enhanced pre-revised scale of Rs.2000-3500. Similarly, before
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the 5 CPC recommendations, persons holding the post of Superintendents
and analogous posts were drawing at the scale of Rs.2000-3500, which was
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replaced by Rs.6500-10500. On the recommendations of the 5 CPC, some
analogous posts identically placed in other departments were given special
treatment by granting higher replacement scale of Rs.7500-12000 taking
their pre-revised scale at Rs.2500-4000.
3. Aggrieved by the hostile discrimination meted out to the
officers in the cadre of the applicant and similarly placed persons, some of
the aggrieved and their Unions made representations before the
respondents. At last, a High Power Committee was constituted as approved
by the Union Finance Minister for looking into the anomaly highlighted by
the aggrieved. Ultimately, finding that there was substance in the
grievances raised, they were granted higher replacement scales with effect
from 21.04.2004. At the same time, persons holding analogous posts were
granted enhancement retrospectively from 01.01.1996. It has also come
out that, when some of the similarly placed employees had approached the
Tribunal, their contentions were upheld. However, honouring the same,
respondents passed orders enhancing their scale from 01.01.1996 onwards,
taking the orders as 'judgment in personam'. Aggrieved by the same,
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representatives of the applicant and others filed representations before the
respondents which were not considered and thus the applicant has
approached the Tribunal seeking the following reliefs:
“i. to declare that the applicant is entitled to the benefit
of upgraded pay scales as per Annexures A3 and A4 orders
with effect from 01.01.1996 instead of from 21.04.2004.
ii. To direct the respondents to extend the benefit of
upgraded pay scales as per Annexures A3 and A4 with effect
from 01.01.1996 notionally and on actual basis from
21.04.2004 and to re-fix the pay, pension and all other
benefits consequent to the above and to pay the same to the
applicant along with arrears soon thereafter.
iii. To call for the records leading to the issue of
Annexures A3 and A4 and pass orders modifying the date of
effect from 21.04.2004 to 01.01.1996.
iv. To call for the records leading to issue of Annexure A8
and set aside the same.”
4. According to the applicant, even though parity claimed by the
applicant and similarly placed employees were accepted by the High Power
Committee, when the order was implemented, benefits were given to them
only prospectively, from the date of Annexure A3 whereas, similarly placed
officers in the Enforcement Directorate and the Narcotic Control Bureau in
the Ministry of Home Affairs, were given enhancement on notional basis
retrospectively from 01.01.1996, the date of effect of the CCS (Revised Pay)
Rules, 1997 or the date of joining as Superintendents or Inspectors etc as
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the case may be.
5. This issue was considered by this Tribunal on numerous
occasions. This Tribunal as well as other Benches of the Tribunal and
Hon'ble High Courts have consistently found that persons holding
analogous posts are entitled to get benefits from 01.01.1996 onwards, that
denying the same to the similarly placed employees is illegal and
discriminatory.
6. Respondents filed the reply statement disputing the
contentions of the applicant. Applicant filed rejoinder and additional
rejoinder with additional documents.
7. We heard the learned Counsel on both sides.
8. The learned Counsel for the applicant has produced Annexure
A26 copy of common order of this Tribunal dated 03.12.2025 in O.A No.
570/2023 etc and also Annexure A27, copy of the common judgment of the
Hon'ble High Court dated 15.06.2026 in OP (CAT) No. 56/2026 etc. In the
common order dated 03.12.2025, we had considered identical questions.
After hearing both sides, we allowed the Original Applications on the
following lines:
“50. On evaluation of the circumstances, without doing
any special research by us, we have to stand by the consistent
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views taken by this Tribunal and the courts on the subject. As
noticed earlier, Annexures-A4 and A5 have already been set
aside by other Benches of this Tribunal. We also declare that
the applicants are entitled to get the benefits of enhanced
replacement scale and pay notionally from 01.01.1996, as held
in various other cases. Therefore, the orders rejecting their
representations are quashed and the respondents are directed
to give notional benefit to the applicants from 01.01.1996
onwards.”
9. At the same time, basing on the dictum in Union of India and
others v. Tarsem Singh [(2008) 8 SCC 648], we had restricted payment of
arrears to three years prior to the respective dates of institution of the
O.As. OPs (CAT) were moved by some of the applicants in those O.As
against the common order, aggrieved by restricting the arrears to three
years. In the judgment dated 15.06.2026, the Hon'ble High Court upheld
the finding that the applicants are entitled to get enhancement from
01.01.1996, however disapproved the latter part of our order. That means,
the applicants are entitled to get arrears from 01.01.1996 onwards.
10. The learned Counsel for the applicant has also submitted that
the directions issued by this Tribunal as well as the Hon'ble High Court have
already been implemented in the case of some of the applicants who
moved Original Applications. That means, the issue is no more res integra .
The learned Counsel has also invited our attention to an order dated
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27.07.2026 issued by the Central Board of Indirect Tax and Customs
implementing the order of the Tribunal and judgment of the Hon'ble High
Court of Kerala and Board's letter dated 26.12.2025 and enhanced the pay
scales of Inspectors and Superintendents from 01.01.1996 instead of
21.04.2004.
11. In the result, the respondents are directed to grant the
applicant benefits of enhanced replacement scales of pay notionally from
01.01.1996 and release the arrears within a period of six months from the
date of receipt of a copy of this order.
The OA is allowed as above. No costs.
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(Dated, this the 15 day of October, 2026)
BRAJ MOHAN AGRAWAL JUSTICE K. HARIPAL
ADMINISTRATIVE MEMBER JUDICIAL MEMBER

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List of Annexures
Annexure A1- A true copy of the First Schedule – Part A of the Central
Civil Services (Revised Pay) Rules, 1997 showing the existing scale and
revised scale.
Annexure A2- A true copy of the relevant page of the Part C of the
Central Civil Services (Revised Pay) Rules, 1997.
Annexure A3- A true copy of the order F.No. 6/37/98-1C dated
rd
21.04.2004 issued by the 3 respondent.
Annexure A4- A true copy of the order F.No. A-26017/65/2003-Ad.II-
st
A(Pt.) dated 11.05.2004 issued by the 1 respondent.
Annexure A5- A true copy of order No. 38/86/03-P&PW(A) dated
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26.4.2004 issued by the 4 respondent.
Annexure A6- A true copy of the judgment dated 3.5.2023 of the
Hon'ble High Court of Calcutta in WPCT 21/2015.
Annexure A7- A true copy of the representation dated 29.05.2023
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submitted by the applicant to the 6 respondent.
Annexure A8- A true copy of the order F.No. A-26017/65/2003-Ad.IIA
nd
dated 25.07.2023 issued by the 2 respondent.
Annexure A9- A true copy of the order F.No. C-
18011/ASHISCHAKRABORTY/2009/VNL/4743 dated 22.09.2023 issued by
the Central Board of Direct Taxes.
Annexure A10- A true copy of the Order dated 03.02.2022 of the CAT,
Principal Bench, in All India Postal Accounts Employees Association and
others vs. Union of India and Others in OA No. 763/2015.
Annexure A11- A true copy of order dated 21.03.2023 in OA No.
2544/2015 in N.K. Mishra and others vs. Union of India and others.
Annexure A12- A true copy of the judgment dated 18.12.2019 of the
Hon'ble High Court of Delhi in WP-C No. 1523/2016 in All India Railway
Accounts Staff Association & others. vs. Union of India and others.
Annexure A13- A true copy of the judgment dated 16.01.2024 of the
Hon'ble High Court of Kerala in OP(CAT) No. 1/2023 and connected cases.
Annexure A14- A true copy of the judgment dated 09.08.2024 of the
Hon'ble High Court for the State of Telangana at Hyderabad in WP-C No.
10490/2024.
Annexure A15- A true copy of the judgment dated 09.09.2024 of the
Hon'ble Supreme Court of India in SLP No. 2944/2024.
Annexure A16- A true copy of the order dated 28-02-2025 of the Hon'ble
Supreme Court in SLP No. (Diary No. 59005/2024) filed by the Union of
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India.
Annexure A17- A true copy of the Circular F. No. A-23011/44/2024-Ad IIA
nd
(Part 2) dated 14-11-2025 issued by the O/o 2 respondent.
Annexure A18- A true copy of the judgment dated 07-04-2025 of the
Hon'ble High Court of Calcutta in WP. CT 49/2025.
Annexure A19- A true copy of the Order dated 02-12-2025 of the
Principal Bench of this Tribunal in Ο.Α. 3211/2023 and connected Oas.
Annexure A20- A true copy of the Order F. No. A-23011/05/2025 - AD - II
nd
A dated 28-01-2026 issued by the O/o 2 respondent.
Annexure A21- A true copy of the Circular F. No. A-26017/50/2025 - Ad.
nd
II A dated 04-08-2025 issued by the O/o 2 respondent to all CCAs of CBIC.
Annexure A22- A true copy of the order F. No. A-23011/44/2024 - Ad. IIA
nd
dated 16-06-2025 issued by the O/o 2 respondent.
Annexure A23- A true copy of the Circular F. No. 23011/44/2024 - Ad IIA
nd
dated 29-07-2025 issued by the O/o 2 respondent to various CGST Zones.
Annexure A24- A true copy of the Order dated 09-02-2026 of the
Ahmedabad Bench of this Tribunal in Ο.Α. No. 23/2026.
Annexure A25- A true copy of the order dated 30-01-2026 of the
Allahabad Bench of this Tribunal in O.A. 749/2025.
Annexure R1- True copy of the CBEC's letter F.No.A-26017/65/2003-
Ad.II A (Pt.) dated 11/05/2004.
Annexure R2- True copy of the notes of Ministry of Finance/
Department of Expenditure at pages 69-73/N in File No A-26017/65/2003-
Ad.II (A) dated 28.09.2017.
Annexure R3- CBIC's letter F.No.A-26017/65/2003-Ad.II A dated
25/07/2023.
Annexure R4- True copy of the order dated 19.09.2008 in OA 441 of
2005 of Jabalpur CAT.
Annexure R5- True copy of the observations of the Dept. of Expenditure
on the pay parity matters with effect from 01.01.1986 of staff of different
organisations.
Annexure R6- True copy of the brief note of the DoE on the issue of pay
parity matters with effect from 01.01.1986 of staff of different
organisations.
*
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