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2018 (11) TMI 368 - AT - CustomsNon-speaking order - appealable order or not - Section 17 of the Customs Act - Held that:- The concerned Custom House/Deputy Commissioner of Customs have failed to pass a speaking order, as required under the law prescribed under Section 17 of the Customs Act. Hence, practically there was no appealable order before the Commissioner (Appeals) - the impugned order of Commissioner (Appeals) is a nullity. Matter remanded to the Deputy Commissioner, Custom House, with direction to pass a reasoned order, as required under Section 17 of the Customs Act, within a period of 45 days from the date of receipt of copy of this order - appeal allowed by way of remand.
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