2023 (1) TMI 1150 - HC - Customs

Violation of principles of natural justice - non-speaking order - HELD THAT - It appears that communications continued on the part of the petitioner to comply with the directions, after considering all the judgements on all the issues raised by the petitioner, but, to no avail. Let the Assessing Officer/ Adjudicating Authority decide all these aspects and pass a detailed speaking order within a period of two months, without fail - Petition disposed off.

Summary

Issues:
Petition for writ of mandamus to direct compliance with tribunal's order, failure to comply with directions, request for cost of litigation, grant of further relief in the interest of justice.

Analysis:
The petitioner approached the High Court seeking various reliefs, including admission of the petition, allowance of the petition, issuance of a writ of mandamus to direct Respondent Nos. 02 & 03 to comply with the Tribunal's order dated 06/06/2022, and a request for costs due to the respondents' illegal acts. The Court noted that the Union of India did not comply with the directions issued by the Tribunal. The Court heard arguments from the petitioner's advocate and the Standing Counsel for the respondent, highlighting the Tribunal's order which required the matter to be remitted back to the assessing officer for a detailed speaking order. Despite the petitioner's efforts to comply with the directions and judgements, there was no progress. Consequently, the Court directed the Assessing Officer/Adjudicating Authority to decide on all aspects and issue a detailed speaking order within two months. The Court disposed of the petition with these observations, instructing the Standing Counsel to ensure compliance with the Tribunal's directions.