https://www.taxtmi.com/caselaws?id=388600 A statutory rejection order must stand or fall on the reasons recorded in the order itself; later explanations in a counter affidavit cannot cure a non-speaking order. The Madras HC found that the refusal to convert Advance Licence shipping bills into Drawback shipping bills merely invoked circular guidelines without disclosing the specific basis for non-compliance, and therefore lacked real reasoning. The order was unsustainable and was set aside, with the matter remitted for fresh consideration after personal hearing and for a speaking order on merits. en-us Wed, 23 Oct 2019 00:00:00 +0530 Sat, 29 Feb 2020 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388600 A statutory rejection order must stand or fall on the reasons recorded in the order itself; later explanations in a counter affidavit cannot cure a non-speaking order. The Madras HC found that the refusal to convert Advance Licence shipping bills into Drawback shipping bills merely invoked circular guidelines without disclosing the specific basis for non-compliance, and therefore lacked real reasoning. The order was unsustainable and was set aside, with the matter remitted for fresh consideration after personal hearing and for a speaking order on merits. Case-Laws Customs Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388600