Speaking order requirement in customs exemption denial led to setting aside the non-reasoned rejection and remand.

Denial of customs exemption without recording reasons was unsustainable because a customs officer must consider the exemption claim properly and issue a speaking order. The impugned order failed to disclose any reasons for rejecting the claim under Notification No. 152/2009-Cus, so it was set aside and the matter remitted for fresh adjudication with reference to the exemption claim.

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Issues: Whether the denial of customs exemption under Notification No. 152/2009-Cus dated 31.12.2009 without a speaking order required interference and remand for reconsideration.

Analysis: The order impugned did not disclose reasons for rejecting the claim for exemption. A customs officer is required to deal with the exemption claim in a proper perspective and record reasons for denial. Since the order was non-speaking, it could not be sustained. The matter was therefore remitted for fresh adjudication with reference to the claimed exemption.

Conclusion: The non-speaking order was set aside and the matter was remanded for re-adjudication.

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