TaxTMI 
TaxTMI 
Decision of the CESTAT Final Order No 40344/2016 in case of Commissioner of Customs (Import) Vs Do Best Infoway
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....Infoway, reg- CESTAT Final Order No 40344/2016 dated 29th February 2016 in the case of Commissioner of Customs (Import) Vs Do Best Infoway has commented adversely as paras 9 to 13, the casual manner in which the matter was handled by the Adjudicating Authority and the Commissioner (Appeal). CESTAT has in para 14 asked CBEC to issue appropriate guidelines to the quasi judicial authorities to discharge their duties publicly keeping in view the spirit of the ratio laid down by Apex Court in the case of Gordhandas Bhanji [1952 AIR 16 SC]. The said paras are quoted as under:- "9. Perusal of the content of the order sheet as above indicates that there was noting on 22.12.2014 for fixation of hearing on 23.12.2014. But no such hearing was grante....
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....order publicly and public orders made by public authorities as meant to have public effect and are intended to effect the acting and conduct of those to whom they are addressed and must be construed objectively with reference to the language used in the order itself, it can be said that order of learned Commissioner (Appeals) has no existence in law. Accordingly, the remarks made by appellate Commissioner shall also have no legs to stand. 13. Perusal of the adjudication order throws light that the adjudicating authority summarily disposed of the proceeding without a speaking order. Therefore, he is directed to issue appropriate notice to the importer clearly bringing out allegations if any for the defence of the later and granting reasonab....
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...., terms "note" and "noting portion" have been defined as follows: "(40) 'Note'-The remarks recorded on a case to facilitate its disposal; it includes a summary of previous papers, a statement or an analysis of the questions requiring decision, indication of the rules/precedent/resource position, suggestions regarding the course of action and final orders passed thereon. (41) 'Notes portion' of a file-The portion containing notes or minutes recorded on a case." 4.0 Thus the file and notes on the file should not only be concise but should also contain the details of minutes recorded in a case. Fixing/ Re-fixing of personal hearing is a vital step towards the disposal of the case by the quasi judicial / appellate authority. There can be no ....