2014 (1) TMI 1577

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..... said direction, the learned adjudicating authority has not passed the speaking order - Held that:- there is no fault in lower appellate authority directing the adjudicating authority to pass a speaking order with regard to denial of benefit of exemption claimed by the appellant in Bill of Entry. If the adjudicating authority has not followed this direction, the remedy lies in taking up the matter .....

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..... ned adjudicating authority, who shall pass a speaking order as per Section 17(5) of the Customs Act, 1962. The grievance of the appellant is that in spite of the said direction, the learned adjudicating authority has not passed the speaking order and hence, they are before us. 3. We have gone through the file and observed that there is no fault in lower appellate authority directing the adjudica .....

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