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TMI Blog2021 (6) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Bill. Needless to mention this has resulted in gross violation of principle of natural justice. Also in absence of reasoning while passing the order, affecting the rights of the parties, it would be difficult for appellate Court to read the minds of the adjudicating authority in deciding the issues raised in the appeal. The matters are remanded to the adjudicating authority with a direction to record specific reasons and grounds in disposing the request of the appellants for conversion of free shipping bills to drawback scheme after observing the principles of natural justice in the event rejection is warranted - Appeal allowed by way of remand. - Customs Appeal No. 87496 of 2015 with Customs Appeal No. 86730 & 86732 to 86743 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipping bills at the industry drawback rate along with supported documents. It is his contention that the said request was rejected through the impugned order and even though time and again they requested for speaking order, however, the same was not given. It is his contention that it is not clear as to on what ground their request for conversion of free shipping bills to drawback schemes have been rejected without specifying any reason. He has submitted that the Appellants were not informed the grounds under which their request for conversion of free shipping bills to drawback shipping bills, hence, the same is liable to be set aside. 3. Learned AR for the Revenue reiterates the findings of the learned Commissioner. 4. We have carefu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly be done it must also appear to be done as well. (d) Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. (e) Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. (f) Reasons have virtually become as indispensable a component of a decision making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. (g) Reasons facilitate the process of judicial review by superior Courts. (h) The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence. See (1994) 19 EHRR 553, at 562 para 29 and Anya v. University of Oxford, 2001 EWCA Civ 405, wherein the Court referred to Article 6 of European Convention of Human Rights which requires, adequate and intelligent reasons must be given for judicial decisions . (o) In all common law jurisdictions judgments play a vital role in setting up precedents for the future. Therefore, for development of law, requirement of giving reasons for the decision is of the essence and is virtually a part of Due Process . 6. In the result, the impugned orders are set aside and the matters are remanded to the adjudicating authority wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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