Page 36 - ELT_1st September 2020_Vol 373_Part 5

A138 EXCISE LAW TIMES [ Vol. 373

Principled, righteous and honest men never take any undue benefit
for anything, as they feel obligation and responsibility towards their
society and nation. They remain honest as they have been condi-
tioned positively.
(5) However, there are some people, who are prone to desire, greedi-
ness and avarice with or without limits. When mutuality of benefit
is recognized, or created directly or indirectly, then, both affected
parties to corruption start negotiations in many ways.
(6) It is then that common goals are set, principles compromised and
deals completed, where all norms of morality, provisions of Acts
and Rules are violated.
How corruption of all sorts including e-corruption can be tackled :
Now a condition has reached, where, for doing a work, for which a person re-
ceives a salary, he has to be bribed for getting that work done. Nowadays, the
opinion making and decision taking authorities are prone to corruption. The law
enforcing powers and the judicial system are also affected by such menace.
Above all, though, certain important day-to-day transactions are digitized,
e-corruption has also increased due to corrupt IT and software experts. There-
fore, unless, the individuals, groups and society change, the system cannot be
changed. Slowly, the ground level workers to the elite at top, the code of con-
duct, ethics and moral values have to be taught and people asked to follow them.
Good and principled persons may be awarded and rewarded. Such creed needs
to be developed slowly and then, say after 10 years, India could become a cor-
ruption-less society.
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 Henceforth, the existing data will be used for the online processing
of the previous applications also. The users will be able to monitor
the status of their applications and the pending obligations thereof.
Conclusion
In the light of the aforesaid discussion, it can be said that the Govern-
ment has left no stone unturned in promoting digitization in every sphere of
economic activity and related business ecosystem across the country. They have
faced severe challenges due to the onslaught of COVID-19 pandemic, however,
their continuous endeavour in improving the trade facilitation measures and
ease of doing business, will surely bear fruits in the coming days. Under the
emergent circumstances, it is equally important to address the issue of physical
distancing on the trade. Therefore, it is the right time to strike when the iron is
hot and accordingly, take necessary initiative to identify and promote digitiza-
tion in tax administration to get rid of unnecessary physical interaction which
also results into emergence of unscrupulous influence on Customs transactions.
Thus, the instant initiatives of digitization in customs and DGFT administration
is a welcome move towards achieving the intended goal of the Government. It is
hoped that the new initiatives along with the mission of faceless, contactless and
paperless Customs which is already under the implementation process, would
unfold a new era of opportunities for the trade and industry.
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EXCISE LAW TIMES  1st September 2020  36