UNION OF INDIA Vs. SONY INDIA LIMITED

JUDGEMENT

(1.) Leave granted.

(2.) The order under appeal has been passed by a Division Bench of the High Court at Delhi. It has reversed the order of the Customs, Excise and Gold (Control) Appellate Tribunal requiring the respondent before us to deposit a sum of Rupees twenty crores towards duty as a condition precedent for the hearing of the appeals filed by the appellant before the Tribunal. The order under challenge requires the Tribunal to hear the appeals without any pre-deposit. All that it says, which may be called reasoning is, "we have heard learned Counsel for the parties on the question of Deposit. Keeping in view the facts and circumstances of the case, and particularly, the Circulars No. 44/97, dated 30th September, 1997 and No. 20/98, dated 25th March, 1998, we direct the Tribunal to hear and decide the appeal filed by the petitioner on merits without insisting on any pre-deposit".

(3.) When a writ petition is disposed of, we would expect however, briefly, some discussion of what the "facts and circumstances of the case" are, a reference to the Circulars that are made the basis of the decision and some explanation of how the terms of these Circulars apply to the facts and circumstances of the case. An order of the kind under challenge disposing of the writ petition cannot be sustained.