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Judgment
Harish Tandon, J.—The order passed by the Commissioner of Customs (Appeals) on 4th December, 2013 is the subject matter in this writ petition. At the very outset, the learned advocate, appearing for the petitioner, submits that an application, seeking waiver of the pre-deposit condition, is disposed of in a casual, careless and slipshod manner. It is further submitted that the said authority has not recorded any reasons while disposing of the said application.
After hearing the respective counsels and on perusal of the impugned order, this Court finds that the order impugned is bereft of any reasons. The Authority, Court or Tribunal are obliged to record reasons; which is one of the fundamental duties entrusted upon the adjudicatory authorities, as the litigant has a right to know the reasons for disposal of his application. The order, therefore, cannot withstand on the envil of the principle of speaking order.
The order, impugned in this writ petition, is, therefore, quashed and set aside.
The Commissioner of Customs (Appeals) is directed to rehear and reconsider the said application, upon giving an opportunity of hearing to the petitioner, within three weeks from the date of communication of this order, in accordance with law.
This order shall not be construed to have been made on the merit of the application, as this Court had no occasion to go into it and the authorities shall be free to decide the same without being influenced by any observation, if any, made herein.
The writ petition is, thus, disposed of.
The writ petition having been disposed of, the connected application, being C.A.N. 460 of 2014, accordingly stands disposed of. There shall, however, no order as to costs.