(2)The Authority may, after examining the application and the records called for, by order, either allow or reject the application:Provided that the Authority shall not allow the application [* * *] [ The words " except in the case of a resident applicant" omitted by Act 20 of 2002, Section 122 (w.e.f. 11.5.2002).][where the question raised in the application is-(a)already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court;(b)the same as in a matter already decided by the Appellate Tribunal or any Court:Provided further that no application shall be rejected, under this sub-section unless an opportunity has been given to the applicant of being heard:Provided also that where the application is rejected, reasons for such rejection shall be given in the order.
