https://www.taxtmi.com/caselaws?id=757256 CESTAT NEW DELHI set aside the Commissioner (Appeals) order dated 31.01.2020 regarding assessment of aluminum scrap import value through 56 Bills of Entry. The tribunal found that the Assessing Officer failed to pass a speaking order for value enhancement and the Commissioner (Appeals) merely relied on Supreme Court's Sanjivani Non-Ferrous Trading judgment without examining facts and law. The matter was remanded to the Assessing Officer to pass a fresh detailed speaking order stating facts and reasoning regarding applicability of the SC precedent. en-us Mon, 19 Aug 2024 00:00:00 +0530 Tue, 20 Aug 2024 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757256 CESTAT NEW DELHI set aside the Commissioner (Appeals) order dated 31.01.2020 regarding assessment of aluminum scrap import value through 56 Bills of Entry. The tribunal found that the Assessing Officer failed to pass a speaking order for value enhancement and the Commissioner (Appeals) merely relied on Supreme Court's Sanjivani Non-Ferrous Trading judgment without examining facts and law. The matter was remanded to the Assessing Officer to pass a fresh detailed speaking order stating facts and reasoning regarding applicability of the SC precedent. Case-Laws Customs Mon, 19 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757256