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Issues: Whether the impugned adjudication order, passed on imports of sanitary napkins, sanitary towels and panty liners under the quality control regime and BIS requirements, was vitiated for want of proper reasoning and required to be set aside and remanded for fresh adjudication.
Analysis: The goods were treated by the department as falling within the quality control order framework, and the original adjudication proceeded to confiscation and penalty on the premise that the imports were non-conforming and lacked the requisite BIS standard mark and licence. The Tribunal, however, found that the impugned order did not adequately analyse the relevant quality control guidance, the appellant's MSME-related submissions, and the contention regarding the applicable import date and compliance timeline. The order was held to be mechanical and non-speaking, warranting reconsideration after proper examination of all contentions and observance of natural justice.
Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner for passing a fresh speaking order after considering the appellant's contentions and granting due opportunity of hearing.