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TMI Blog2025 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... g any reasons, whatsoever. It is a trite law that even the administrative orders which seek to deny party any of it is entitlement need to be reasoned so the courts can exercise a mind as so whether they were correctly arrived at or not. In the instant matter, this court finds that it has been completely denied of looking into the reasons of the Chief Commissioner. Further this court finds that while the CBIC Circular is well-reasoned and gives out as to why certain kind of projects, which include, interalia, the power projects deserve to be considered sympathetically for waiver of interest, no such application of mind or reasoning is appearing from the order of the Chief Commissioner conveyed to the party vide the aforesaid letters. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gramme or nature of activity of the importers such as Ship Building Industry, Power Generating Project, the imported goods have to be generally retained for a longer period of time. Charging of interest would escalate the costs unnecessarily. In essence the guidelines cover the following cases. This would however be subject to the individual merits of a case:- (i) Goods supplied as ship stores/aircraft stores (ii) Goods supplied to diplomats (iii) Goods used in the units operating under manufacture-in-bond scheme (iv) Goods imported by 100% EOUs (v) Goods warehoused and sold through duty free shops (vi) Machinery, equipment and raw materials imported for building and fitment to ships (vii) Petroleum products (viii) Plant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r orders, the appellants are here before this Tribunal. 2. On being asked the Learned Authorised Representative has only stated that the request has been rejected by the Chief Commissioner as conveyed vide above two letters and could not give any further reasons for this. 3. This Court has considered the materials placed before it, along with CBIC Circular and finds that the order has conveyed of the Chief Commissioner, is totally unreasoned and has denied natural justice, as even the party was not heard in the matter. The discretion has been exercised in most arbitrary manner without exhibiting any reasons, whatsoever. It is a trite law that even the administrative orders which seek to deny party any of it is entitlement need to be reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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