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TMI Blog2019 (9) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... atter could not have been left at large and since the original order was not found to be in accordance with law, the Tribunal rightly remanded the matter to the original Assessing Authority for carrying out the assessment after sharing the basis for the same with the Petitioner. There are no observations on the merits of the case and matter shall be examined by the original Assessing Authority on its own merits and in accordance with law - Appeal dismissed. - Customs Appeal No. CUSAA 180 of 2019 - - - Dated:- 27-9-2019 - Vipin Sanghi and Sanjeev Narula, JJ. Shri Priyadarshi Manish, Ms. Anjali Jha Manish, Ritaj Kacker and Ms. Jasmeet Kaur, Advocates, for the Appellant. Shri Amit Bansal, Senior Standing Counsel with Mr. Aman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Customs Valuation Rules. If the transaction value is rejected, then the Customs Valuation Rules prescribes the basis for arriving at the assessable value. 12. Perusal of the records of the case indicates that the only reason cited reason for re-assessment of value is that the respondent has accepted the enhanced value. No doubt acceptance of the enhanced value in writing waives the requirement of the issue of speaking order under Section 17(5) ibid. However, the requirement of Section 14 and the Customs Valuation Rules needs to be satisfied for enhancement of value. Nothing is forthcoming in the record of the case from which the basis for such re-assessment can be made out. 13. Revenue has vehemently argued that the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer. 15. In view of the above discussion, the matter is required to be remanded to the Original Assessing Authority for sharing the basis for such re-assessment with the importer. Thereafter he will pass the speaking order after extending an opportunity to the representative of the importer to rebut the basis for such enhancement. To facilitate this, we set aside the impugned order. 16. In the result, the appeal field by Revenue is allowed by way of remand. 2. The Petitioner s submission that the Tribunal could not have remanded the matter to the original Assessing Authority, has no merit. The reasons for the said remand are found in the impugned order extracted hereinabove. The assessment had to be done in accordance with Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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