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Issues: Whether the Review Committee's decision rejecting condonation of delay in filing Transportation and Marketing Assistance (TMA) claims for the quarters July-September 2019 and October-December 2019, without recording adequate reasons and without addressing comparators, was legally tenable and whether the matter should be remitted for reconsideration.
Analysis: The petition challenges minutes and decisions of the Competent Committee dated 07.04.2022 and the Review Committee dated 02.12.2022 as lacking adequate reasons and failing to address the petitioner's contentions including the grant of benefits to similarly situated parties. The Court examined whether administrative orders which determine entitlement under the Foreign Trade Policy must articulate reasons and address relevant comparators, and whether absence of such reasoning impairs the validity of the decisions. The Court applied established principles that public orders must contain reasons and cannot be supplemented by after the fact explanations, and evaluated the meeting records to determine whether the petitioner's grievances were adequately dealt with.
Conclusion: The Review Committee's decision is set aside insofar as it fails to record adequate reasons and does not demonstrate consideration of the petitioner's contentions and comparators; the matter is remitted to the Review Committee for fresh consideration and a reasoned decision within a reasonable time.
Ratio Decidendi: Administrative decisions affecting entitlement must be supported by contemporaneous, adequate reasons addressing the substance of the parties' contentions and relevant comparators; failure to do so warrants remittal for fresh, reasoned consideration.