(1.) The order passed by the Commissioner of Customs (Appeals) on 4th December, 2013 is the subject matter in this writ petition. At the very outset, the learned advocate, appearing for the petitioner, submits that an application, seeking waiver of the pre-deposit condition, is disposed of in a casual, careless and slipshod manner. It is further submitted that the said authority has not recorded any reasons while disposing of the said application.
(2.) After hearing the respective counsels and on perusal of the impugned order, this Court finds that the order impugned is bereft of any reasons. The Authority, Court or Tribunal are obliged to record reasons; which is one of the fundamental duties entrusted upon the adjudicatory authorities, as the litigant has a right to know the reasons for disposal of his application. The order, therefore, cannot withstand on the envil of the principle of speaking order.
(3.) The order, impugned in this writ petition, is, therefore, quashed and set aside.