Enhancement of assessable value of imported cloves required a fresh order setting out the basis for contemporaneous import comparisons.

Declared value of imported cloves was proposed to be enhanced on the basis of contemporaneous imports, but the original adjudication did not record the detailed foundation for that enhancement. Although the importer had agreed to the proposed enhancement before the adjudicating authority, the appellate order setting aside the enhancement could not be sustained on the existing record. The matter was therefore remanded to the adjudicating authority to pass a fresh order setting out the basis for enhancement in accordance with law.

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Issues: Whether the order setting aside enhancement of the assessable value of imported cloves was sustainable, and whether the matter required reconsideration on the basis for enhancement.

Analysis: The declared value was proposed to be enhanced on the basis of contemporaneous imports, but the original order did not set out the detailed basis for such enhancement. At the same time, the record indicated that the importer had agreed to the proposed enhancement before the adjudicating authority. In these circumstances, the appellate order setting aside the enhancement was not sustained, and the adjudicating authority was required to pass a fresh order setting out the basis for enhancement.

Conclusion: The appeal was allowed, the order of the Commissioner (Appeals) was set aside, and the matter was remanded for fresh orders in accordance with law.

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