SABARI EXIM PVT. LTD Vs. COMMR. OF CUS.

JUDGEMENT

(1.) THIS writ petition is directed against the order dated 13 -6 -2012, on the file of the 2nd respondent whereby and whereunder the statutory appeal preferred by the petitioner was rejected by way of a non -speaking order. According to the petitioner, the 1st respondent initiated proceedings under the pretext that the goods imported by the concern was not "re -rollable scrap" and as such the claim made to pay duty at a particular rate was not correct. In short the 1st respondent alleged act of misdeclaration against the petitioner. The 1st respondent passed an order on 30 -7 -2004. The said order was challenged before the 2nd respondent. The 2nd respondent by way of a very brief order dismissed the appeal. The said order is challenged in this writ petition.

(2.) I have heard the learned Senior Counsel appearing for the petitioner and the learned counsel appearing for the first respondent.

(3.) THE authorities while exercising quasi -judicial functions must record reasons in support of their conclusion. It is not necessary to pass a lengthy order. In case, reasons are supplemented it would enable the appellate and revisional authorities to ascertain the materials considered by the authority in arriving at a decision in a particular manner. In case reasons are not furnished in the order, it would result in failure of justice.