Appeal dismissed for lack of assessment order. Upheld impugned order. Authority to issue speaking order.

The appellant's appeal was dismissed due to the unavailability of an assessment order, rendering it not maintainable. The impugned order was upheld, instructing the adjudicating authority to issue a speaking order as per Section 75 of the Customs Act, 1962. The appellant's appeals were subsequently dismissed.

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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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