https://www.taxtmi.com/caselaws?id=443940 A duty valuation order cannot be sustained where it treats the buyer's premises as the place of removal and includes freight in assessable value without disclosing the specific contractual clauses or evidence relied on. The tribunal found the reasoning inadequate because the conclusions were not clearly linked to the underlying purchase orders and delivery terms, and the order therefore failed the requirement of a speaking order. It was set aside and the matter remanded for fresh adjudication with explicit reasons, supporting evidence, and observance of natural justice. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Oct 2023 08:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443940 A duty valuation order cannot be sustained where it treats the buyer's premises as the place of removal and includes freight in assessable value without disclosing the specific contractual clauses or evidence relied on. The tribunal found the reasoning inadequate because the conclusions were not clearly linked to the underlying purchase orders and delivery terms, and the order therefore failed the requirement of a speaking order. It was set aside and the matter remanded for fresh adjudication with explicit reasons, supporting evidence, and observance of natural justice. Case-Laws Central Excise Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443940