9911796707
TMI Blog2011 (6) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by the appellant was dismissed by way of a non-speaking order. 2. The question involved in the second appeal relates to the verification of influence of relationship between the importer and the supplier in respect of the transaction value of imported goods. The case was investigated by the department and as per order dated 26-12-2000 it was held that both the importer and their supplier were related under Rule 2(2)(iv) of the Customs Valuation Rules, 1988. This finding appears to have been recorded on the premise that the foreign supplier had 35% share capital in Indian company. The statutory authority further ordered to load the invoice value of all the imports by the importer from the related supplier by 20%. 3. The order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority. Therefore, no interference is called for in the order impugned in the Civil Miscellaneous Appeal. 7. There is no dispute that the second appeal before the CESTAT was a statutory appeal. Therefore, the matter was at large before the CESTAT. The CESTAT is the last forum of facts. Therefore, the CESTAT was expected to consider the factual matrix in an objective manner. However, the CESTAT failed to discuss the matter and by way of a brief order rejected the appeal on the sole ground that neither in the grounds of appeal nor in the arguments made by the Department no additional points were raised so as to take a different view. On a perusal of the order impugned in the Civil Miscellaneous Appeal, we are of the view that the CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if such decisions affect anyone prejudicially. b. A quasi-judicial authority must record reasons in support of its conclusions. c. Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. d. Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. e. Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. f. Reasons have virtually become as indispensable a component of a decision making process as observing principles of natural justice by judicial, quas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem subject to broader scrutiny. [See David Shapiro in Defence of Judicial Candor (1987) 100 Harward Law Review 731-737]. n. Since the requirement to record reasons emanates from the broad doctrine of fairness in decision making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence. See (1994) 19 EHRR 553, at 562 para 29 and Anya v. University of Oxford, 2001 EWCA Civ 405, wherein the Court referred to Article 6 of European Convention of Human Rights which requires, "adequate and intelligent reasons must be given for judicial decisions". o. In all common law jurisdictions judgments play a vital role in setting up precedents for the future. Therefore, for development of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
