Law: Customs Act, 1969

Section: 80,80(3),193A(3),233

Law: Customs Rules, 2001

Section: 438

Law: General Clauses Act, 1897

Section: 24A

(a) Customs Act (IV of 1969)-- --S.223--General Clauses Act (X of 1897), S.24A--Officers of Customs to follow Board's orders--Speaking order--Scope--Direction of Board and mandated requirements of General Clauses Act, 1897 had to be adhered in terms of S.223 of Customs Act, 1969 and principles of natural justice, fair play and ratio decidendi--Import of goods-- Department intentionally and purposely had not rebutted a single ground of appeal filed before it by importer and nor on rebuttal/additional arguments were filed by consultant--Department had passed a very sketchy, vague, cursory and non-speaking order .,confirming that it had been passed not on objective consideration rather ' on personal whims and wishes and inapt interpretation of provisions of Customs Act, 1969 and definition of phenomenon, "passed and closed transaction"--Such type of order was termed as illegal, void, arbitrary and a result of misuse of authority vested with authority--No room was available with Department to pass such illegal, void and arbitrary order--If any Authority, Court or Tribunal gave finding of fact which was not based on material available on record, findings so given were illegal, arbitrary and perverse--Perverse finding of fact was violative of established principles of appreciation of evidence of record and as such not sustainable in law--Every judicial!quasi judicial order should be based on a reasoning containing justification for findings given in order because in absence of the same, order so issued was in derogation of principles of dispensation of justice--Order in appeal, in present shape, was too vague and defective as it contained no valid reasoning for rejecting appeal and it was in derogation of direction of Federal Board of Revenue and mandatory requirement of S.24A of General clauses Act, 1897, therefore, it was not only illegal and void but also failed the test of judicial scrutiny and as such not sustainable in the eyes of law. [Case-law referred]. (b) Customs Act (IV of 1969)-- --S.193A(3)--Order in appeal--Delay of 361 days--Effect--Appeal was filed on 16-05-2013--Order under S.193A(3) of Customs Act, 1969 should have been passed within 120 days from…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492