https://www.taxtmi.com/caselaws?id=445598 An appellate order that merely reproduces the order-in-original without addressing objections on classification, valuation, confiscation, penalties, or the effect of the relevant Arms law and foreign trade notifications is unsustainable. A first appellate authority must independently consider the material submissions, apply its mind, and record reasoned findings on the issues raised. Because the impugned order was a non-speaking disposal and did not reflect proper appellate adjudication, it was set aside and the matter was remanded for fresh consideration and a reasoned decision on merits, without expressing any view on the substantive dispute. en-us Wed, 08 Nov 2023 00:00:00 +0530 Fri, 10 Nov 2023 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445598 An appellate order that merely reproduces the order-in-original without addressing objections on classification, valuation, confiscation, penalties, or the effect of the relevant Arms law and foreign trade notifications is unsustainable. A first appellate authority must independently consider the material submissions, apply its mind, and record reasoned findings on the issues raised. Because the impugned order was a non-speaking disposal and did not reflect proper appellate adjudication, it was set aside and the matter was remanded for fresh consideration and a reasoned decision on merits, without expressing any view on the substantive dispute. Case-Laws Customs Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445598