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        Case ID :

        2019 (8) TMI 393 - HC - Customs

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        Court sets aside Appellate Court's order, grants petitioner hearing, and directs new decision. The court set aside the Appellate Court's order, granted the petitioner one opportunity of hearing, and directed a new decision within six weeks with ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Court sets aside Appellate Court's order, grants petitioner hearing, and directs new decision.

                            The court set aside the Appellate Court's order, granted the petitioner one opportunity of hearing, and directed a new decision within six weeks with protection for the subject property until a final decision is made. The writ petition and related motions were disposed of with these directions.




                            Issues:
                            1. Renewal of LOA for Export House.
                            2. Non-renewal of LOA and possession taken.
                            3. Lack of reasoned order by the Appellate Court.
                            4. Request for one opportunity of hearing.

                            Issue 1: Renewal of LOA for Export House
                            The petitioner was awarded an Export House No.0006 in 2004 and was allotted a plot based on their export turnover. The Development Commissioner awarded a two-star export house certificate to the petitioner in 2005. The LOA was renewed twice in 2016 with conditions, but the petitioner did not start business activities due to various reasons, including illness and market conditions. An appeal against non-renewal was rejected in 2017.

                            Issue 2: Non-renewal of LOA and possession taken
                            The Appellate Court did not renew the LOA due to the non-functional status of the unit since 2010-11. The petitioner requested an opportunity to explain the situation, citing financial and personal difficulties. The court noted the lack of reasoning in the Appellate Court's order, which led to setting aside the order and granting one opportunity of hearing to the petitioner.

                            Issue 3: Lack of reasoned order by the Appellate Court
                            The court highlighted the necessity of orders to be supported by cogent reasoning, as per the Supreme Court's ruling. The lack of a reasoned order in the Appellate Court's decision led to setting it aside and granting the petitioner a chance to present their case with appropriate documents for a new decision within six weeks.

                            Issue 4: Request for one opportunity of hearing
                            The petitioner's counsel requested a mercy petition due to the petitioner's past record and current challenges. The court considered the request for one opportunity of hearing as a mercy petition and directed the Appellate Authority to pass a reasoned order after the hearing.

                            In conclusion, the court set aside the Appellate Court's order, granted the petitioner one opportunity of hearing, and directed a new decision within six weeks with protection for the subject property until a final decision is made. The writ petition and related motions were disposed of with these directions.
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                            Topics

                            ActsIncome Tax
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