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of <h1>Appeal dismissed for lack of assessment order. Upheld impugned order. Authority to issue speaking order.</h1> <h3>M/s Godlife Impex Pvt. Ltd Versus C.C.E., - Delhi-III</h3> The appellant's appeal was dismissed due to the unavailability of an assessment order, rendering it not maintainable. The impugned order was upheld, ... Maintainability of appeal - no assessment order is available in difference to the declaration filed entry under agitation - Speaking order in terms of Section 75 of the Customs Act, 1962 - Held that:- There are no infirmity with the impugned orders - impugned order upheld - appeal dismissed. The appellant's appeal was dismissed as no assessment order was available, and the appeal was deemed not maintainable. The impugned order was upheld, directing the adjudicating authority to pass a speaking order in terms of Section 75 of the Customs Act, 1962. The appeals filed by the appellant were dismissed.
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