2014 (3) TMI 882

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..... ass a speaking order with regard to denial of benefit of exemption claimed by the appellant in Bills of Entry. If the adjudicating authority has not followed this direction, the remedy lies in taking up the matter with the jurisdictional Executive Commissioner. This Tribunal being an appellate authority does not have authority to control the functioning of the customs officer in a particular commi .....

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..... 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 observe that there is no fault in lower appellate authority directing the adjudicating authority to pass a sp .....

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