2008 (6) TMI 529

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..... , Consultant, for the Respondent. [Order per : Justice S.N. Jha, President]. These departmental appeals were taken up for hearing together and they are disposed of by this common order. 2. The appeals arise from different Orders-in-Appeal of the Commissioner but they involve a similar dispute namely, classification of the goods which was described by the respondents in their respective .....

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..... sment was made by non-speaking orders contrary to the provisions of Section 17(5) of the Customs Act as amended with effect from 13-7-2006 in terms of which where assessment is made contrary to the claim of the importer, or exporter, regarding valuation of the goods, classification, exemption or concessions of duty, the proper officer is required to pass a speaking order except where the importer .....

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..... ally when it involves adjudication and ascertainment of facts. Whether the goods in question was classifiable under CTH 7606 or 7610 is a question of fact, and we do not have the benefit of the reasoning of the original authority for classifying it under CTH 7610. Commissioner (Appeals) should have in all fairness, therefore, sent the matter back to the original authority for fresh adjudication. A .....

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