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Decision of the CESTAT Final Order No 40344/2016 in case of Commissioner of Customs (Import) Vs Do Best Infoway

Customs - F No 390/CESTAT/24/2016-JC - Dated:- 13-4-2016 - F No 390/CESTAT/24/2016-JC Government of India Ministry of Finance Department of Revenue Central Board of excise and Customs New Delhi the 13 April 2016 INSTRUCTION To 1. All the Principal Chief Commissioners/ Chief Commissioner of Customs/Central Excise/ Service Tax 2. DG DRI/ DGCEI/ Audit/ Performance Management/ ST / GST 3. Commissioner Legal/ DLA/ Coordination 4. webmaster.cbec@icegate.gov.in; Webmaster, CBEC Madam/ Sir, Subject: , r .....

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andas Bhanji [1952 AIR 16 SC]. The said paras are quoted as under:- 9. Perusal of the content of the order sheet as above indicates that there was noting on 22.12.2014 for fixation of hearing on 23.12.2014. But no such hearing was granted on that date i.e. 23.12.2014, in absence of any recorded action by the Commissioner (Appeal). A sheet showing grant of hearing on 24.12.2014 without any authentication by signature of Commissioner (Appeals) appears on record. One day before the hearing fixed on .....

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ommissioner (Appeals) undated and that appears to have been issued on 28.1.2015 as per preamble to the impugned order. 11. Aforesaid factual matrix discloses that entire action of Commissioner (Appeals) is contrary to law and there is no disposal of appeal as yet on his record. If this is the manner an appellate authority acts, and his undated order comes for judicial review, it is difficult to appreciate the very existence of the impugned order itself as to whether that has seen the light of th .....

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, it can be said that order of learned Commissioner (Appeals) has no existence in law. Accordingly, the remarks made by appellate Commissioner shall also have no legs to stand. 13. Perusal of the adjudication order throws light that the adjudicating authority summarily disposed of the proceeding without a speaking order. Therefore, he is directed to issue appropriate notice to the importer clearly bringing out allegations if any for the defence of the later and granting reasonable opportunity of .....

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ance with law. Also the manner how order sheet of public record shall be maintained by such authority while they discharge public duty may be advised. 2.0 The decision of the CESTAT as noted above points out severe lacunae in the functioning of quasi judicial and appellate authorities in the department. Poor maintenance of records interalia in the discharge of the functions of these authorities has been a cause of concern. In this case CESTAT has found lacunae not only in the orders passed by th .....

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and noting portion have been defined as follows: (40) Note -The remarks recorded on a case to facilitate its disposal; it includes a summary of previous papers, a statement or an analysis of the questions requiring decision, indication of the rules/precedent/resource position, suggestions regarding the course of action and final orders passed thereon. (41) Notes portion of a file-The portion containing notes or minutes recorded on a case. 4.0 Thus the file and notes on the file should not only b .....

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also be recorded on the file. In absence of all these details on the file, the order passed by the said authority cannot be said to be passed complying with laid down procedures and in accordance with the sound legal principles. Every record leading to passing of any order by a quasi judicial authority should be minuted on the case file which is also a record in the case. The courts and appellate authority may at time call for the case records and files to satisfy themselves with regards to the .....

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