https://www.taxtmi.com/caselaws?id=268753 A Commissioner (Appeals) direction to reassess a Bill of Entry on the declared value was found prima facie unsustainable because no basis was recorded for treating that declared value as the correct assessable value. The absence of reasoning rendered the direction a non-speaking order for interim purposes, and that deficiency justified protection against its immediate operation. The reassessment direction was therefore stayed pending further consideration. en-us Mon, 24 Nov 2014 00:00:00 +0530 Wed, 02 Dec 2015 01:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268753 A Commissioner (Appeals) direction to reassess a Bill of Entry on the declared value was found prima facie unsustainable because no basis was recorded for treating that declared value as the correct assessable value. The absence of reasoning rendered the direction a non-speaking order for interim purposes, and that deficiency justified protection against its immediate operation. The reassessment direction was therefore stayed pending further consideration. Case-Laws Customs Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268753