https://www.taxtmi.com/caselaws?id=399311 An appellate remand for fresh adjudication cannot be coupled with concurrent findings that sustain enhancement of value or differential duty, because such observations would prejudge the dispute and narrow the remand. Where assessment enhancement is not supported by a speaking order under the Customs Act, 1962, natural justice requires the original authority to decide the matter afresh on an independent basis. The inconsistent observations supporting the departmental action were therefore required to be deleted, and the remand had to remain open on all issues for fresh decision by the original authority. en-us Tue, 08 Sep 2020 00:00:00 +0530 Tue, 02 Mar 2021 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399311 An appellate remand for fresh adjudication cannot be coupled with concurrent findings that sustain enhancement of value or differential duty, because such observations would prejudge the dispute and narrow the remand. Where assessment enhancement is not supported by a speaking order under the Customs Act, 1962, natural justice requires the original authority to decide the matter afresh on an independent basis. The inconsistent observations supporting the departmental action were therefore required to be deleted, and the remand had to remain open on all issues for fresh decision by the original authority. Case-Laws Customs Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399311