https://www.taxtmi.com/caselaws?id=100095 An adjudication order was found unsustainable because it failed to deal with the appellants' specific pleas that consumables and spares fell within the ship-stores provisions and that the mechanical grab formed part of the salvage barge. The authority had proceeded as though duty liability on those items was uncontested, without examining the statutory contentions or giving reasons addressing civil consequences. The order was therefore treated as unspeaking and was set aside. The matter was remanded for fresh adjudication after a reasonable opportunity of hearing, and the issues of confiscation and penalty were left open for reconsideration on remand. en-us Tue, 22 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 12:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100095 An adjudication order was found unsustainable because it failed to deal with the appellants' specific pleas that consumables and spares fell within the ship-stores provisions and that the mechanical grab formed part of the salvage barge. The authority had proceeded as though duty liability on those items was uncontested, without examining the statutory contentions or giving reasons addressing civil consequences. The order was therefore treated as unspeaking and was set aside. The matter was remanded for fresh adjudication after a reasonable opportunity of hearing, and the issues of confiscation and penalty were left open for reconsideration on remand. Case-Laws Customs Tue, 22 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100095