TMI BlogDecision of the CESTAT Final Order No 40344/2016 in case of Commissioner of Customs (Import) Vs Do Best InfowayX X X X Extracts X X X X X X X X Extracts X X X X ..... se of Commissioner of Customs (Import) Vs Do Best Infoway, reg- CESTAT Final Order No 40344/2016 dated 29th February 2016 in the case of Commissioner of Customs (Import) Vs Do Best Infoway has commented adversely as paras 9 to 13, the casual manner in which the matter was handled by the Adjudicating Authority and the Commissioner (Appeal). CESTAT has in para 14 asked CBEC to issue appropriate guidelines to the quasi judicial authorities to discharge their duties publicly keeping in view the spirit of the ratio laid down by Apex Court in the case of Gordhandas 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 fixati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manner required by law and a public authority should pass public order publicly and public orders made by public authorities as meant to have public effect and are intended to effect the acting and conduct of those to whom they are addressed and must be construed objectively with reference to the language used in the order itself, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... containing definitions in respect of various terms used in the said manual, terms note 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 be concise but should also contain the details of minutes recorded in a case. Fixing/ Re-fixing of personal hearing is a vital step towards t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record of such hearing should be essential part of the record of the case under the signature of the said authority in person. d. The quasi judicial orders subject to judicial review have to be necessarily a speaking orders recording every fact and reason leading to the final decision in the matter. Non speaking orders or the orders passed without recording the submissions and reasons for passing the final order is non est in law. 6.0 You are requested to bring these instructions to the notice of all the officers functioning in your jurisdiction. You should also cause sample verification of records of the adjudication and appellate proceedings in your jurisdiction from time to time to time to ensure compliance with these instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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