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    <title>2024 (2) TMI 1449 - CESTAT AHMEDABAD</title>
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    <description>Customs duty on oil contained in the tanks of a vessel imported for breaking purposes required reconsideration because the impugned order addressed only engine-room tanks and recorded no specific finding on the other tanks. In the absence of a speaking order on that aspect, the earlier Tribunal direction to adjudicate the issue remained applicable. The impugned orders were set aside and the matter was remanded to the adjudicating authority for fresh consideration in accordance with the prior Tribunal decision.</description>
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      <description>Customs duty on oil contained in the tanks of a vessel imported for breaking purposes required reconsideration because the impugned order addressed only engine-room tanks and recorded no specific finding on the other tanks. In the absence of a speaking order on that aspect, the earlier Tribunal direction to adjudicate the issue remained applicable. The impugned orders were set aside and the matter was remanded to the adjudicating authority for fresh consideration in accordance with the prior Tribunal decision.</description>
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