Law: Customs Act, 1969

Section: 25,25(5),32,79,80,81,193

Law: General Clauses Act, 1897

Section: 24-A

Law: Customs Rules, 2001

Section: 107,109,117,138

(a) Customs Act (IV of 1969)-- --Ss. 25 & 193--Customs Rules, 2001, R.117--General Clauses Act (X of 1897), S.24-A--Appeal against assessment order passed by Assistant Collector Customs (Adjudicating Authority) before Collector of Customs (Appeals)/Appellate Authority--Issue was "whether order passed by Appellate Authority against assessment order passed by Adjudicating Authority, conformed to mandatory requirements of S.24-A of the General Clauses Act, 1897 and the settled law--Appellate authority had declared assessment order passed by Adjudicating Authority as invalid and without lawful authority being in derogation of provisions of S.25(5) of the Customs Act, 1969 and R.117 of the Customs Rules, 2001--Order of Appellate authority was completely silent in regard to the arguments, rendering the order as perfunctory, sketchy, slipshod, bald and devoid of any reason and did not conform to the mandated requirements of S.24-A of the General Clauses Act, 1897--Orders which did not contain rebuttal on the ground advanced by appellant and not containing substantial reasons, would show that same had not been passed on "objective consideration"--Said type of order, was treated as illegal, void, arbitrary and result of misuse of authority vested in a public functionary--Such illegal, void and arbitrary order was not acceptable in any system of law--If any authority, court or tribunal gave a finding of fact which was not based on material available on record, same was illegal, arbitrary, perverse and in violation of established principles of appreciation of evidence on record and was not sustainable in law--Principle, that every judicial or quasi judicial finding should be based on reasons, containing the justification for the finding in the order itself, was an established principle of dispensation of justice--Order-in-appeal passed by appellate authority, being in violation of basic principle of good governance and mandatory requirement of S.24-A of the General Clauses Act, 1897, was not only illegal and void, but also not sustainable--Issue was answered in the negative. [Case-law referred]. (b) Customs Act (IV of 1969)-- --Ss. 25, 32, 80 & 81--Customs Rules,…

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