https://www.taxtmi.com/caselaws?id=271210 An appellate order must address the material grounds raised by the importer and give reasons on each contested issue to qualify as a speaking order. Here, the Commissioner (Appeals) did not deal with the claim that the goods were not "food" under the Food Safety and Standards Act, 2006, the applicability of standards under that Act, or the explanation for the alleged test failure. Because these unanswered matters were material and factual, the order could not stand and was set aside, with the matter remanded for fresh findings on all grounds. en-us Thu, 14 Jan 2016 00:00:00 +0530 Thu, 20 Oct 2016 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271210 An appellate order must address the material grounds raised by the importer and give reasons on each contested issue to qualify as a speaking order. Here, the Commissioner (Appeals) did not deal with the claim that the goods were not "food" under the Food Safety and Standards Act, 2006, the applicability of standards under that Act, or the explanation for the alleged test failure. Because these unanswered matters were material and factual, the order could not stand and was set aside, with the matter remanded for fresh findings on all grounds. Case-Laws Customs Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271210