https://www.taxtmi.com/caselaws?id=209797 The Tribunal allowed the appeals by way of remand, directing the original authority to re-examine the issue of transaction values, unjust enrichment, and the necessity of speaking orders to ensure a fair and transparent assessment process. The Tribunal emphasized the importance of issuing speaking orders and providing valid reasons for any enhancement in prices, setting aside the orders of the Commissioner (Appeals) and the assessment enhancing the prices. The matter was remanded to the original authority for issuing speaking orders promptly and preferably within three months. en-us Wed, 20 Apr 2011 00:00:00 +0530 Fri, 12 Jul 2013 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209797 The Tribunal allowed the appeals by way of remand, directing the original authority to re-examine the issue of transaction values, unjust enrichment, and the necessity of speaking orders to ensure a fair and transparent assessment process. The Tribunal emphasized the importance of issuing speaking orders and providing valid reasons for any enhancement in prices, setting aside the orders of the Commissioner (Appeals) and the assessment enhancing the prices. The matter was remanded to the original authority for issuing speaking orders promptly and preferably within three months. Case-Laws Customs Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209797