Remanded for fresh speaking order on import value enhancement of aluminum scrap due to lack of proper examination.

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....The Assessing Officer failed to pass a detailed speaking order explaining the rationale for enhancing the declared value of aluminum scrap imported by the respondent company. The matter was decided based on the Supreme Court's judgment in Sanjivani Non-Ferrous Trading, but without examining the applicability of the judgment to the present case. The Commissioner (Appeals) upheld the decision without proper examination of facts and law. Consequently, the CESTAT remanded the matter to the Assessing Officer to pass a fresh speaking order after considering the relevant facts and the applicability of the Supreme Court judgment.....