Misdeclaration of MS Plates: Commissioner Overrules Order, Labels Goods as "Prime," Citing Non-speaking Order and Ignored Submissions.

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....Misdeclaration of imported goods - MS Plates in various thickness and various sizes (stock lot) - Commissioner has himself held that the impugned goods are “prime” and have cif value of US $ 425 per Tonne. With that finding on record the order holding goods as restricted as per Notification No 63/2008 cannot be sustained. - The impugned order is completely a non speaking order, passed without consideration of any submission and the law on subject - AT....