https://www.taxtmi.com/caselaws?id=466339 Valuation enhancement lacked a proper basis and no speaking order was issued, requiring reassessment; consequence: remand to the assessing authority for fresh valuation only if supported by other material. Classification of goods as aluminium scrap versus aluminium foil is debatable and must be reappreciated; consequence: classification issue to be reconsidered on merits. Confiscation of the entire consignment was found prima facie inappropriate where only a small part is disputed and most goods are aluminium scrap; consequence: scope of confiscation must be reassessed rather than sustaining blanket confiscation. Impugned orders set aside and matter remanded. en-us Tue, 24 Sep 2024 00:00:00 +0530 Mon, 02 Feb 2026 20:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466339 Valuation enhancement lacked a proper basis and no speaking order was issued, requiring reassessment; consequence: remand to the assessing authority for fresh valuation only if supported by other material. Classification of goods as aluminium scrap versus aluminium foil is debatable and must be reappreciated; consequence: classification issue to be reconsidered on merits. Confiscation of the entire consignment was found prima facie inappropriate where only a small part is disputed and most goods are aluminium scrap; consequence: scope of confiscation must be reassessed rather than sustaining blanket confiscation. Impugned orders set aside and matter remanded. Case-Laws Customs Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466339