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2021 (6) TMI 833 - AT - CustomsConversion of free shipping bills to drawback scheme - speaking order also not given, even after sought for - ground of rejection also not clear to appellant, nor it was informed to them - principles of natural justice - HELD THAT:- The order of rejection of the request for conversion of free shipping bills to drawback scheme passed by the competent authority has been communicated by the concerned Assistant Commissioner of Customs to the appellants. There are no grounds have been disclosed to the appellants in rejecting their claim of conversion of free shipping bills to drawback claim shipping Bill. Needless to mention this has resulted in gross violation of principle of natural justice. Also in absence of reasoning while passing the order, affecting the rights of the parties, it would be difficult for appellate Court to read the minds of the adjudicating authority in deciding the issues raised in the appeal. The matters are remanded to the adjudicating authority with a direction to record specific reasons and grounds in disposing the request of the appellants for conversion of free shipping bills to drawback scheme after observing the principles of natural justice in the event rejection is warranted - Appeal allowed by way of remand.
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