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    <title>2026 (5) TMI 1607 - CESTAT CHENNAI</title>
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    <description>Imports of sanitary napkins, sanitary towels and panty liners were examined under the quality control and BIS compliance framework. The Tribunal found the adjudication order to be mechanical and non-speaking because it did not adequately deal with the applicable quality control guidance, the importer&#039;s MSME-related submissions, or the contention on the relevant import date and compliance timeline. As the reasoning was insufficient and natural justice required proper consideration of all contentions, the impugned order was set aside and the matter remanded for fresh adjudication. The Commissioner was directed to pass a speaking order after granting due opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=792405</link>
      <description>Imports of sanitary napkins, sanitary towels and panty liners were examined under the quality control and BIS compliance framework. The Tribunal found the adjudication order to be mechanical and non-speaking because it did not adequately deal with the applicable quality control guidance, the importer&#039;s MSME-related submissions, or the contention on the relevant import date and compliance timeline. As the reasoning was insufficient and natural justice required proper consideration of all contentions, the impugned order was set aside and the matter remanded for fresh adjudication. The Commissioner was directed to pass a speaking order after granting due opportunity of hearing.</description>
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