Tata Steel Limited vs Union Of India & Ors
2023 Latest Caselaw 4118 Cal

05.07.2023.
    PB
Sl. No.1.

              WPA 13053 of 2023


              Tata Steel Limited
                         Vs
              Union of India & Ors.



              Mr. Abhratosh Majumder,
              Mr. Avra Mazumder,
              Ms. Alisha Das,
              Mr. Kousheo Roy,
              Mr. Samrat Das.
                           ... For the Petitioner.
              Mr. B. P. Banerjee,
              Mr. Abhradip Maity.
                                ........for the customs authority.


                    Heard learned advocates appearing for the

              parties.

                    By this writ petition, petitioner has challenged

              the impugned final assessment of Bill of Entries being

              Annexure P-8 to the writ petition, on the ground that

              he same is in violation of principle of natural justice by

              not        taking       into     consideration        the

              objections/representations made by the petitioner

              from time to time and the order is a non-speaking

              order containing no reason at all and it is merely a

              piece of computation sheet.

                    Mr. Banerjee, learned advocate appearing on

              behalf of the respondents submits that no recorded

reason is required to be given in the final assessment

of the Bill of Entries in question and as such the

impugned purported assessment order cannot be

called a non-speaking order.

It is a well settled principle of law that every

order by an administrative authority in exercise its

judicial or quasi judicial function must be supported

by reason. Such principle of law has been settled by

the Five Judges Bench of the Hon'ble Supreme Court

in the case of S. N. Mukherjee Vs. Union of India

reported in (1990) 4 SCC 594 and particularly

paragraph 40 of the said judgment is relevant which is

quoted herein:-

"For the reasons aforesaid, it must be concluded

that except in cases where the requirement has been

dispensed with expressly or by necessary implication,

an administrative authority exercising judicial or

quasi-judicial functions is required to record the

reasons for its decision."

Considering the facts and circumstances of the

case and in view of the impugned order being patently

non-speaking and by affidavits the same cannot be

improved and keeping the matter pending will serve no

purpose, this Court thinks it fit to remand the matter

back to the adjudicating authority concerned to pass a

fresh assessment order by passing a reasoned and

speaking order in accordance with law and after giving

an opportunity of hearing to the petitioner or its

authorized representatives, within 8 weeks from the

date of communication of this order.

The respondent authorities concerned shall pass

a composite assessment order relating to Bill of

Entries referred in Annexure P-8 to the writ petition.

With this observation and direction, this writ

petition being WPA 13053 of 2023 is disposed of.

( Md. Nizamuddin, J.)