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of <h1>Tribunal emphasizes reasoning in decisions, sets aside rejection for lack of reasons, upholds fairness and transparency</h1> <h3>M/s Polson Ltd. and M/s B.K. Giulini Specialties Pvt. Ltd. Versus Commissioner of Customs (Gen), Mumbai</h3> The Tribunal allowed the appeals, setting aside the rejection of the conversion of free shipping bills to drawback scheme due to lack of reasons provided, ... Conversion of free shipping bills to drawback scheme - speaking order also not given, even after sought for - ground of rejection also not clear to appellant, nor it was informed to them - principles of natural justice - HELD THAT:- The order of rejection of the request for conversion of free shipping bills to drawback scheme passed by the competent authority has been communicated by the concerned Assistant Commissioner of Customs to the appellants. There are no grounds have been disclosed to the appellants in rejecting their claim of conversion of free shipping bills to drawback claim shipping Bill. Needless to mention this has resulted in gross violation of principle of natural justice. Also in absence of reasoning while passing the order, affecting the rights of the parties, it would be difficult for appellate Court to read the minds of the adjudicating authority in deciding the issues raised in the appeal. The matters are remanded to the adjudicating authority with a direction to record specific reasons and grounds in disposing the request of the appellants for conversion of free shipping bills to drawback scheme after observing the principles of natural justice in the event rejection is warranted - Appeal allowed by way of remand. Issues:Appeal against rejection of conversion of free shipping bills to drawback scheme without providing reasons and violating principles of natural justice.Detailed Analysis:The appellant exported Synthetic Organic Tanning Substance against free shipping bills and later realized that drawback on the items was admissible to them. They approached the Department for conversion of free shipping bills to drawback scheme, but their request was rejected without specifying any reason. The appellant argued that they were not informed of the grounds for rejection, leading to a violation of the principle of natural justice. The absence of reasoning in the rejection order made it difficult for the appellate court to understand the basis for the decision. The appellant insisted on a speaking order to clarify the grounds for rejection.The Tribunal noted that the rejection order lacked disclosure of grounds to the appellants, which violated the principle of natural justice. Citing the importance of reasoning in judgments/orders, the Tribunal referred to the Supreme Court's observation that quasi-judicial authorities must record reasons to support their conclusions. The Tribunal emphasized that reasoning is essential for ensuring justice, preventing arbitrary exercises of power, and facilitating judicial review. Without proper reasoning, it becomes challenging for parties to understand the basis of decisions and have faith in the justice delivery system.Consequently, the Tribunal set aside the impugned orders and remanded the matters to the adjudicating authority. The direction was given to the authority to record specific reasons and grounds while disposing of the appellant's request for conversion of free shipping bills to drawback scheme. The Tribunal stressed the importance of observing principles of natural justice in case rejection of the request was warranted. The appeals were allowed by way of remand, emphasizing the need for transparency and reasoned decision-making in administrative processes.In conclusion, the Tribunal highlighted the significance of providing reasons in decision-making processes to uphold fairness, transparency, and accountability. The judgment underscored that reasons are crucial for judicial accountability, transparency, and ensuring faith in the justice delivery system. By setting aside the orders and emphasizing the necessity of specific reasons, the Tribunal aimed to uphold the principles of natural justice and ensure a fair and transparent adjudication process.
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