https://www.taxtmi.com/caselaws?id=49945 An appellate authority dealing with an import valuation challenge must address the grounds raised in the memorandum of appeal, consider cited case law and evidence such as contemporaneous imports, and record reasons showing application of mind. A bare affirmation of enhanced value without discussion of the rival submissions is not a speaking order and cannot stand as a proper appellate finding. The non-speaking appellate order was set aside and the matter remitted to the Commissioner (Appeals) for fresh decision after hearing the importers and considering all submissions on merits. en-us Thu, 17 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49945 An appellate authority dealing with an import valuation challenge must address the grounds raised in the memorandum of appeal, consider cited case law and evidence such as contemporaneous imports, and record reasons showing application of mind. A bare affirmation of enhanced value without discussion of the rival submissions is not a speaking order and cannot stand as a proper appellate finding. The non-speaking appellate order was set aside and the matter remitted to the Commissioner (Appeals) for fresh decision after hearing the importers and considering all submissions on merits. Case-Laws Customs Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49945