https://www.taxtmi.com/caselaws?id=458583 CESTAT NEW DELHI set aside Commissioner (Appeals) order regarding aluminium scrap import value enhancement. Despite respondent's written consent to enhanced value and duty payment, tribunal held that Assessing Officer must pass detailed speaking order explaining enhancement grounds. Court applied principles from Century Metal Recycling case and SC decision in Sanjivani Non-Ferrous Trading. Matter remanded to Assessing Officer with direction to issue fresh speaking order within three months following established precedents. en-us Mon, 19 Aug 2024 00:00:00 +0530 Thu, 07 Nov 2024 19:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458583 CESTAT NEW DELHI set aside Commissioner (Appeals) order regarding aluminium scrap import value enhancement. Despite respondent's written consent to enhanced value and duty payment, tribunal held that Assessing Officer must pass detailed speaking order explaining enhancement grounds. Court applied principles from Century Metal Recycling case and SC decision in Sanjivani Non-Ferrous Trading. Matter remanded to Assessing Officer with direction to issue fresh speaking order within three months following established precedents. Case-Laws Customs Mon, 19 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458583