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2019 (9) TMI 364 - HC - CustomsNon-speaking order - order set aside on the ground of laches, since it was belatedly disposed without adhering to the time limit stipulated in the Circular of the Department - Circular No.732/48/2003-CX., dated 05.08.2003 - Classification of imported goods - pepper - case of the petitioner is that as per the four Bills of Entry, the importer has classified natural pepper under Tariff item 33021010 in two Bills of Entry and Tariff item 33021090 in the other two Bills of Entry - HELD THAT:- Since the respondent had not given the reasoning as to why these tariff items will not be applicable to the description of their product has not been specified in the impugned order, it would amount to a non-speaking order - It is no doubt true that the respondent had chosen to rely on Rule 2B of the General Rules by interpretation of the first schedule of Customs Tariff Act, 1975 and applied the tariff item for the most specific description of pepper. Such a reasoning cannot be usually found fault with. In the instant case, the impugned order came to be passed after more than two years from the date when the personal hearing had concluded. Though, the Circulars of the Department may not be mandatory to be complied with, the respondent atleast should have justified the reason for such belated disposal of the case after the personal hearing. On this score also, the order is liable to be set aside. The matter is remanded back to the respondent herein, for reconsideration, after giving due opportunity of personal hearing to the petitioner - petition allowed by way of remand.
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