9911796707
TMI Blog2021 (3) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal by issuing the impugned endorsement. Thus, the impugned endorsement issued by the first respondent is not a speaking order. Though the petitioner placed material before the first respondent, without considering the same, merely on the ground that the writ petition filed by the consigner, which is pending, rejected the appeal. The first respondent without application of mind has proceeded to reject the appeal which is arbitrary and in contravention of principles of natural justice. The said endorsement is liable to be set aside. The matter is remitted to first respondent to reconsider the appeal and pass appropriate order in accordance with law within a period of three months from the date of receipt of a certified copy of this or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the lockdown period, without giving an opportunity to produce evidence from Selam, hurriedly passed the order and concluded the proceedings under Section 129 of the Act and levied tax and penalty. The consigner aggrieved by the same, filed a writ petition in W.P.NO.116940/2019 challenging the legality and validity of the penalty order passed under Section 129 of the Act. Due to the lockdown announced by the Government, neither the consigner nor this petitioner could appear before the respondent to prove their bonafide. The second respondent passed the first confiscation order dated 30.03.2020 vide Annexure-C. However, putting the same date, the second respondent has passed a withdrawal of confiscation order dated 30.03.2020 under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned endorsement. Thus, the impugned endorsement issued by the first respondent is not a speaking order. Though the petitioner placed material before the first respondent, without considering the same, merely on the ground that the writ petition filed by the consigner, which is pending, rejected the appeal. The first respondent without application of mind has proceeded to reject the appeal which is arbitrary and in contravention of principles of natural justice. The said endorsement is liable to be set aside. Accordingly, the writ petition is allowed. The impugned endorsement No.JCCT (AP) DVG/T.297/2020 dated 23.07.2020 vide Annexure-G is set aside. The matter is remitted to first respondent to reconsider the appeal and pass appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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