https://www.taxtmi.com/caselaws?id=762025 The Tribunal set aside the orders of the Commissioner (Appeals) due to the lack of a speaking order and insufficient analysis of the respondent's submissions and queries related to the impugned bills of entry. The matter was remanded back to the Original Assessing/Adjudicating Authority with instructions to allow the importer to present evidence justifying the declared transaction value. The Authority was directed to reassess the value in accordance with Customs Valuation Rules and issue a speaking order, ensuring proper consideration of all evidence. The Orders-in-Original were set aside, highlighting the necessity of a speaking order in such assessments. en-us Tue, 19 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 07:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762025 The Tribunal set aside the orders of the Commissioner (Appeals) due to the lack of a speaking order and insufficient analysis of the respondent's submissions and queries related to the impugned bills of entry. The matter was remanded back to the Original Assessing/Adjudicating Authority with instructions to allow the importer to present evidence justifying the declared transaction value. The Authority was directed to reassess the value in accordance with Customs Valuation Rules and issue a speaking order, ensuring proper consideration of all evidence. The Orders-in-Original were set aside, highlighting the necessity of a speaking order in such assessments. Case-Laws Customs Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762025