https://www.taxtmi.com/caselaws?id=447111 The Tribunal allowed the appeal by remanding the case to the Adjudicating Authority for reconsideration. The Appellant, a government undertaking, had imported goods classified under a different tariff heading than declared, leading to a customs duty dispute. Despite the Appellant's protest, no speaking order was issued. The Tribunal noted the necessity of a speaking order when an assessment is contested under protest and directed the Adjudicating Authority to resolve the issue on its merits within three months, ensuring the Appellant is granted a hearing. en-us Thu, 14 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 09:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447111 The Tribunal allowed the appeal by remanding the case to the Adjudicating Authority for reconsideration. The Appellant, a government undertaking, had imported goods classified under a different tariff heading than declared, leading to a customs duty dispute. Despite the Appellant's protest, no speaking order was issued. The Tribunal noted the necessity of a speaking order when an assessment is contested under protest and directed the Adjudicating Authority to resolve the issue on its merits within three months, ensuring the Appellant is granted a hearing. Case-Laws Customs Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447111