bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.12 OF 2010 Sawhney Export House Pvt. Ltd. ..Appellant Vs. Union of India & Ors. ..Respondents Ms.Asha Shah for appellant. Mr.R.B.Pardeshi with Mr.A.S.Rao for respondents. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 16TH FEBRUARY,,2010 P.C. 1. Heard. Perused appeal. 2. This appeal is directed against the order dated 23rd April, 2007 passed by the CESTAT confirming the order dated 26th July, 2005 passed by the First Appellate authority–the Commissioner of Customs (Appeals), Mumbai, whereby and whereunder, the Order-in-original was upheld and the appeal filed by the appellant was rejected. These proceedings arose out of the order dated 9th January, 1997 (Exhibit-”C”) passed by the Assistant Commissioner of Customs holding that the appellant is entitled for refund claim on merits and calling upon them to furnish bond and bank guarantee. The appellant, aggrieved by the later part of the order, preferred 1st and 2nd appeal and suffered adverse order. The order dated 9th January,1997 is not a speaking order. No reasons are to be found. It appears from the said order that the Assistant Commissioner of Customs did not apply its mind to the specific directions issued by the Tribunal vide order dated 30th January, 1995 directing him to pass a speaking order in respect of the assessment made on the B/E or in the alternate decide on the refund claim by passing an appelable order. 3. Since there is no compliance of the order of the Tribunal dated 30th January, 1995 by the Assistant Commissioner of Customs, both parties agree that all these orders i.e. dated 9th January, 1997, 30th October, 2000 and 23rd April, 2007 be set aside and the matter be remanded back to the Assistant Commissioner of Customs Appraising Group 5A, Mumbai with directions to decide the refund application afresh on merits by a reasoned order by following principles of natural justice. Assistant Commissioner of Customs is expected to know that he was bound by the order of the Tribunal dated 30th January, 1995 and that without reasons higher forum cannot examine legality of his order. 4. The Assistant Commissioner of Customs is directed to decide the refund application of the appellant with expeditious dispatch at any rate within three months from the date of receipt of the copy of this order. The appeal stands disposed of in terms of this order with no order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)