https://www.taxtmi.com/caselaws?id=95913 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. en-us Thu, 01 Feb 2001 00:00:00 +0530 Thu, 15 Dec 2011 17:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95913 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. Case-Laws Central Excise Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95913