https://www.taxtmi.com/caselaws?id=385596 An adjudication order rejecting the tariff classification reflected in the Bills of Entry must explain why that classification is inapplicable; a bare reliance on a different tariff interpretation without addressing the entries on record is insufficiently reasoned. The Madras HC found the impugned order to be non-speaking and liable to be reconsidered. It also held that an unexplained delay of more than two years in disposing of the matter after personal hearing, contrary to a departmental circular requiring communication within about one month, justified interference and remand. The order was set aside and the matter sent back for fresh adjudication with a direction to pass a speaking order after hearing the importer. en-us Tue, 30 Jul 2019 00:00:00 +0530 Mon, 06 Jan 2020 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385596 An adjudication order rejecting the tariff classification reflected in the Bills of Entry must explain why that classification is inapplicable; a bare reliance on a different tariff interpretation without addressing the entries on record is insufficiently reasoned. The Madras HC found the impugned order to be non-speaking and liable to be reconsidered. It also held that an unexplained delay of more than two years in disposing of the matter after personal hearing, contrary to a departmental circular requiring communication within about one month, justified interference and remand. The order was set aside and the matter sent back for fresh adjudication with a direction to pass a speaking order after hearing the importer. Case-Laws Customs Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385596