1 mgj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Writ Petition No. 3185 of 2002 with Writ Petition No. 6 of 2003 James Mackintosh & Co. ..Petitioner vs. 1 Assistant Commissioner of Customs and others ..Respondents Mr.Prashant S.Pratap with Mr.Manoj Khatri for petitioner. Mr.P.S.Jetly with Mr.R.B.Pardeshi for respondents. CORAM: V.C.DAGA AND K.K.TATED JJ 19 th January,2010 P.C. 1 Heard the learned Counsel appearing for the petitioner and Mr.Jetley learned Counsel appearing for the respondents. Perused petition. THE FACTS: 2 These petitions are directed against the order dated 29 th August, 2002 passed by the Commissioner of 2 Customs (Appeals) whereby the appeals preferred by the petitioners against the orders in original No.7301/21.09.2000 dated 8 th February 2002 and 8808/15.03.2001 dated 12 th December, 2001 passed by the Assistant Commissioner of Customs, (Manifest Clearance Department) were dismissed by a non speaking order. RIVAL SUBMISSIONS: 3 The learned Counsel appearing for the petitioner while criticizing the aforesaid order submits that the Appellate Authority did not apply its mind to the operative part of the order which was a subject matter of appeals. He, while elaborating his submission, submits that the Appellate Authority was expected to find out as to whether the penalty was imposed on all the steamer agents jointly and severally or it was imposed only on one steamer agent. 4 The learned Counsel for the petitioner further submits that the judgment of this Court in the case of Shaw Wallace & Co.Ltd. Vs. Assistant Collector of Customs reported in 1986(25) ELT 948 (Bom)which was holding the field was cited before the Appellate Authority but the said judgment 3 has not been discussed much less referred, in the impugned order. Bypassing the said judgment the appeal was dismissed and the order-in-original was affirmed. 5 Learned Counsel for the petitioner further submits that in the earlier round of litigation Writ Petition Nos.728 of 2002 and 936 of 2002 were filed. While disposing of these writ petitions, the very same judgment of this Court in the case of Shaw Wallace was referred in paragraph 2 of the order dated 3 rd April, 2002. It was thus clear that the Appellate Authority was very much aware of law laid down by this Court which was holding the field on the date on which appeals were decided. He, thus, submits that the Appellate Authority was not justified in ignoring the law laid down by this Court. 6 Mr. Jetly in reply tried to support impugned order. However, for want of reasons in the order he could not take his submissions to the logical end and ultimately, lift it to the discretion of this Court. CONSIDERATION: 7 Having heard rival parties, Lower Appellate 4 Authority is expected to bear in mind that their orders are subject to writ jurisdiction of this Court. Reasoned order helps this Court to read the mind of the adjudicating authority. In absence of reasons, order becomes arbitrary and can be said to be in breach of principles of natural justice. Therefore, it is always necessary to record reasons in support of the order. We are constrained to set aside the impugned order since no reasons are to be found in support of the view taken therein. Looking to the consensus between the parties, the impugned order is set aside and the matter is remitted back to the lower Appellate Authority for consideration afresh. Needless to mention that the lower Appellate Authority shall keep in mind the law laid down by this Court, which is holding the field and shall decide each and every contention of the appellant by a reasoned order following the principles of natural justice within 8 weeks from the date of receipt of the copy of this order. All rival contentions on merits are kept open. The amount deposited shall continue to remain in deposit with this Court and disbursement thereof shall be subject to the result of the appeal. Both the petitions are 5 allowed in terms of this order. Rule is made absolute with no order as to costs. (K.K.TATED J.) (V.C.DAGA J.)