https://www.taxtmi.com/caselaws?id=423373 The Tribunal set aside the Commissioner (Appeals)' decision to grant consequential relief and directions for re-assessment, finding it contrary to statutory provisions. The proper officer's failure to provide a speaking order when enhancing the declared value rendered the assessment improper under Section 17(5) of the Customs Act, 1962. The Tribunal emphasized that the Commissioner should have remanded the case for fresh adjudication per the amended Section 128, rather than prematurely granting relief. Consequently, the Tribunal remanded the case for a speaking order on the enhanced value within three months, disposing of stay applications. en-us Tue, 15 Mar 2022 00:00:00 +0530 Sun, 05 Jun 2022 20:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423373 The Tribunal set aside the Commissioner (Appeals)' decision to grant consequential relief and directions for re-assessment, finding it contrary to statutory provisions. The proper officer's failure to provide a speaking order when enhancing the declared value rendered the assessment improper under Section 17(5) of the Customs Act, 1962. The Tribunal emphasized that the Commissioner should have remanded the case for fresh adjudication per the amended Section 128, rather than prematurely granting relief. Consequently, the Tribunal remanded the case for a speaking order on the enhanced value within three months, disposing of stay applications. Case-Laws Customs Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423373