https://www.taxtmi.com/caselaws?id=302039 Rule 12 of the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 required the Commissioner to exercise discretion on drawback claims by a reasoned speaking order. A customs authority could not reject conversion of shipping bills or drawback relief without adequate reasons, particularly where an identical claim had already been accepted by another customs formation. Because the impugned orders did not explain the departure from the earlier treatment, they were unsustainable. The matter was set aside and remitted for fresh consideration after hearing the petitioner. en-us Fri, 25 Jun 2021 00:00:00 +0530 Sun, 01 May 2022 20:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302039 Rule 12 of the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 required the Commissioner to exercise discretion on drawback claims by a reasoned speaking order. A customs authority could not reject conversion of shipping bills or drawback relief without adequate reasons, particularly where an identical claim had already been accepted by another customs formation. Because the impugned orders did not explain the departure from the earlier treatment, they were unsustainable. The matter was set aside and remitted for fresh consideration after hearing the petitioner. Case-Laws Customs Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302039