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TMI Blog2023 (11) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... g order - Denial of the benefit of S1.No.530 of Notification No.152/2009-Cus, dated 31.12.2009 - HELD THAT:- Considering the facts and circumstances of the case, it is the duty of the Officer to deal with the same in a proper perspective and provide reasons for denying the benefit of the exemption claimed. Therefore, this Court is of the view that the orders appear to be a non speaking order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 06.10.2020 in a time bound manner. 2. The learned counsel appearing for the petitioner would submit that they have imported nine items of goods sofar which is the bill of Entry dated 02.10.2020. They have made a claim for customs exemption based on his assessment. However, the assessment was made under the Faceless Assessment Procedure by the Authorities. The assessment was made in the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Group for obtaining a speaking order. Therefore, the order of the respondent is liable to be set aside. 3. On the other hand, the learned counsel appearing for the respondents would submit that for reviving the issue, there is no discussion about the reason for rejection of the claim under the Notification No.152/2009 dated 31.12.2009 and even when the petition is made he is entitled for dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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