https://www.taxtmi.com/caselaws?id=338540 An order passed in compliance with a judicial direction must be a speaking order and disclose the reasoning for the conclusion reached. Here, the authority merely reproduced policy clauses, a relied-upon clarification and the earlier judgment, but did not address the petitioner's submissions or explain the refusal of duty credit scrips. As the order showed no application of mind to the objections raised, it failed to satisfy the requirement of reasoned decision-making and could not amount to compliance with the earlier direction. The impugned order was quashed, and a fresh speaking order was directed after considering the petitioner's submissions, including the objections on the cited precedents. en-us Tue, 31 Jan 2017 00:00:00 +0530 Tue, 22 Aug 2017 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338540 An order passed in compliance with a judicial direction must be a speaking order and disclose the reasoning for the conclusion reached. Here, the authority merely reproduced policy clauses, a relied-upon clarification and the earlier judgment, but did not address the petitioner's submissions or explain the refusal of duty credit scrips. As the order showed no application of mind to the objections raised, it failed to satisfy the requirement of reasoned decision-making and could not amount to compliance with the earlier direction. The impugned order was quashed, and a fresh speaking order was directed after considering the petitioner's submissions, including the objections on the cited precedents. Case-Laws Customs Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338540