https://www.taxtmi.com/caselaws?id=444285 The Tribunal held that re-assessment of Bills of Entry without passing a speaking order violated the Customs Act. The Commissioner (Appeals) remanded the matter for a speaking order. The legality of setting aside the re-assessment orders without specific assessment was challenged. The rejection of transaction value based on NIDB data without proper procedure was found erroneous. The Tribunal emphasized the need for cogent evidence and procedural compliance, setting aside the order and restoring the original order, allowing the appeals. en-us Tue, 10 Oct 2023 00:00:00 +0530 Thu, 12 Oct 2023 10:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444285 The Tribunal held that re-assessment of Bills of Entry without passing a speaking order violated the Customs Act. The Commissioner (Appeals) remanded the matter for a speaking order. The legality of setting aside the re-assessment orders without specific assessment was challenged. The rejection of transaction value based on NIDB data without proper procedure was found erroneous. The Tribunal emphasized the need for cogent evidence and procedural compliance, setting aside the order and restoring the original order, allowing the appeals. Case-Laws Customs Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444285