https://www.taxtmi.com/caselaws?id=124735 The Tribunal set aside the Commissioner's orders in an appeal involving assessment value enhancement without consent, emphasizing the need for evidence and reasons when modifying assessment orders. The Department failed to provide evidence before the Commissioner, leading to a lack of fair assessment opportunity. The matter was remanded for fresh consideration, with instructions for the Department to provide evidence of enhancement and importer consent. The judgment underscored the importance of evidence-based decision-making in appellate proceedings for procedural fairness. en-us Tue, 29 Jul 2008 00:00:00 +0530 Thu, 04 Oct 2012 18:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124735 The Tribunal set aside the Commissioner's orders in an appeal involving assessment value enhancement without consent, emphasizing the need for evidence and reasons when modifying assessment orders. The Department failed to provide evidence before the Commissioner, leading to a lack of fair assessment opportunity. The matter was remanded for fresh consideration, with instructions for the Department to provide evidence of enhancement and importer consent. The judgment underscored the importance of evidence-based decision-making in appellate proceedings for procedural fairness. Case-Laws Customs Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124735