https://www.taxtmi.com/caselaws?id=99015 Enhancement of the assessable value of imported copper scrap was not interfered with because the Revenue produced no further specific material to justify a higher value, and the objection that the order was not speaking did not supply a legal basis for further increase. Enhancement of redemption fine was also refused because no evidence showed a higher margin of profit or other material warranting revision, with margin of profit being only a guiding factor. Enhancement of penalty was rejected since no concrete ground was shown for increasing the amount already imposed. The Commissioner's order was left undisturbed and the Revenue's appeal failed in full. en-us Tue, 13 Jun 2000 00:00:00 +0530 Tue, 24 Jan 2012 18:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99015 Enhancement of the assessable value of imported copper scrap was not interfered with because the Revenue produced no further specific material to justify a higher value, and the objection that the order was not speaking did not supply a legal basis for further increase. Enhancement of redemption fine was also refused because no evidence showed a higher margin of profit or other material warranting revision, with margin of profit being only a guiding factor. Enhancement of penalty was rejected since no concrete ground was shown for increasing the amount already imposed. The Commissioner's order was left undisturbed and the Revenue's appeal failed in full. Case-Laws Customs Tue, 13 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99015