Adjudication Order must be Speaking & should deal with facts: HC

Supreme Industries Ltd. Vs CBIC & Ors. (Bombay High Court) The issue under consideration is whether the order passed by the custom officer against the self assessment done by petitioner without stating any specific reason is sustainable in law? High Court states that, the adjudication order must be a speaking order. A speaking order is an order that speaks for itself. A  good adjudication order is expected to stand the test of legality,  fairness and reasons at higher appellate forums. Such order should  contain all the details of the issue, clear findings and a reasoned  order. Where ...