Customs Order Overturned: Lack of Reasoning Violates Natural Justice; Case Sent Back for Reconsideration in 8 Weeks.

The HC set aside the impugned order of the Commissioner of Customs (Appeals) due to lack of reasoning, deeming it arbitrary and contrary to natural justice. The matter was remitted to the lower Appellate Authority for reconsideration within eight weeks, with instructions to issue a reasoned order. The deposited amount remains with the Court pending the appeal's outcome. Both petitions were allowed without costs, keeping all arguments on merits open.

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Issues involved: Challenge to order of Commissioner of Customs (Appeals) dismissing appeals against original orders u/s 7301/21.09.2000 and 8808/15.03.2001 passed by Assistant Commissioner of Customs, Manifest Clearance Department.

Facts: Petitions challenged order dated 29th August, 2002 dismissing appeals against original orders imposing penalties.

Rival Submissions: Petitioner's counsel criticized the order for not considering whether penalty was imposed jointly on all steamer agents or only one. Cited judgment not discussed, leading to dismissal. Previous writ petitions referred to the same judgment, showing awareness by Appellate Authority. Respondent's counsel supported the order but lacked reasons.

Consideration: Court emphasized the importance of reasoned orders for writ jurisdiction. Absence of reasons renders order arbitrary and against natural justice principles. Impugned order set aside, matter remitted for fresh consideration by lower Appellate Authority within 8 weeks. Authority instructed to consider existing law and decide each contention with a reasoned order. All arguments on merits remain open. Amount deposited to stay with the Court pending appeal result. Both petitions allowed with no costs.

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