https://www.taxtmi.com/caselaws?id=106707 An adjudication order confirming customs duty demand and penalty must reflect the authority's own reasoning; a mere endorsement of another officer's report is invalid. Where the Commissioner referred the matter for report, reproduced that report in substance, and stated complete agreement without independent examination, the order was vitiated for want of independent application of mind. The adjudication could not be sustained and was set aside, with the matter remitted for fresh decision in accordance with law. en-us Thu, 05 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 13:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106707 An adjudication order confirming customs duty demand and penalty must reflect the authority's own reasoning; a mere endorsement of another officer's report is invalid. Where the Commissioner referred the matter for report, reproduced that report in substance, and stated complete agreement without independent examination, the order was vitiated for want of independent application of mind. The adjudication could not be sustained and was set aside, with the matter remitted for fresh decision in accordance with law. Case-Laws Customs Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106707