Customs duty on oil in ship-breaking tanks required fresh adjudication where the order lacked findings on all tanks.

Customs duty on oil contained in the tanks of a vessel imported for breaking purposes required reconsideration because the impugned order addressed only engine-room tanks and recorded no specific finding on the other tanks. In the absence of a speaking order on that aspect, the earlier Tribunal direction to adjudicate the issue remained applicable. The impugned orders were set aside and the matter was remanded to the adjudicating authority for fresh consideration in accordance with the prior Tribunal decision.

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Issues: Whether the demand of customs duty on oil contained in tanks of a ship imported for breaking purposes required reconsideration and whether the matter should be remanded for a speaking order.

Analysis: The dispute concerned duty on oil contained in tanks of the vessel. The impugned order dealt only with tanks in the engine room and did not record any specific finding regarding other tanks. In the absence of a speaking order on that aspect, the prior Tribunal view directing adjudication on the issue was treated as applicable.

Conclusion: The impugned orders were set aside and the matter was remanded to the adjudicating authority for fresh in accordance with the earlier Tribunal decision.

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