Non-speaking adjudication order and inadequate classification reasoning led to remand for a fresh speaking order

An adjudication order was found non-speaking because it merely repeated earlier findings without complying with the Tribunal's remand directions to examine each item's liability, correct classification, applicable duty rate and claimed exemption. The reasoning was inadequate because the goods were identified mainly by code numbers without descriptive particulars, and no reasons were given for rejecting the exemption claim. The impugned order was set aside and the matter was remanded to the adjudicating authority for a de novo speaking order after granting a reasonable opportunity of hearing.

---

---

Issues: Whether the impugned order was non-speaking and contrary to the earlier remand directions, warranting a further remand for a fresh speaking order.

Analysis: The order under challenge merely repeated earlier findings without addressing the Tribunal's specific directions to examine the liability of each item, their correct classification, the applicable rate of duty, and the claimed exemption. The reasoning recorded was found to be inadequate, particularly because the goods were identified largely by code numbers without descriptive particulars and no reasons were given for rejecting the exemption claim.

Conclusion: The impugned order was set aside and the matter was remanded again to the adjudicating authority for passing a de novo speaking order after giving the appellants a reasonable opportunity of hearing.

---