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of <h1>Order sets aside unreasoned dismissal, remands case for fresh fact-finding and reasoned decision within two months</h1> High Court (HC) set aside the Appellate Tribunal's dismissal for lack of reasoned findings, holding that mere citation of precedents without applying ... - The appeal was admitted and heard finally by consent. The Appellate Tribunal for Foreign Exchange's order dated 11 June 2007 dismissing the appeal is set aside because the Tribunal 'did not assign any reason' and failed to apply precedents by explaining 'how those precedent[s] and the ratio decidendi therein are to be made applicable in a given case.' The Court held that mere quotation of propositions of law without spelt-out application is not lawful decision-making and infringes principles of natural justice. The Tribunal's finding that 'the circumstances set out above coupled with the materials brought on record unmistakably point towards the clandestine activities of the appellant' was held insufficient: there was 'no where there has been a clear fact finding by evidence' of clandestine activities. The matter is remanded for fresh hearing with reasons, to be decided within two months. Pre-deposit already made shall remain; additional pre-deposit may be required if the appellant seeks adjournments. No order as to costs.
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