The Assessing Officer failed to pass a detailed speaking order ...

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

August 21, 2024

Case Laws Customs AT

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.

View Source

← Previous Next →

The Assessing Officer failed to pass a detailed speaking order ...

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

August 21, 2024

Case Laws Customs AT

You may also like:

Goods classified as Aluminium Scrap Tassel under CTH 76020010 instead of Coils of Aluminium Wire under 76051100. Chartered Engineer Certificate confirmed goods not in...

CESTAT, an Appellate Tribunal, addressed the valuation of imported goods (ball valves/check valves/cartridges of brass). The rejection of declared value and...

Valuation - Imported 20 MT of Aluminium powder 99.7% - The Department contended that the declared value was low, considering it a related party transaction due to the...

Valuation of imported goods - aluminum scrap - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value -...

Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

The case pertains to the rejection of self-assessed value of imported aluminium scrap and determination of the method for valuation. The key points are: rejection of the...

The case involves the Appellant challenging the enhancement of declared values for clearances to the DTA Unit by the specified officer, MEPZ-SEZ. The Appellant's...

Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

Principles of natural justice violated due to lack of proper communication regarding show cause notice and order, leading to tax demand confirmation without petitioner's...

Cancellation of petitioner's registration due to alleged fraud, willful misstatement, or suppression of facts in obtaining registration. Proper Officer issued show cause...

Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have...

Mis-declaration of imported goods - ‘Aluminium Alloy Ingots’ or ‘Aluminium Scrap Throb’ - the goods stands described in the various import documents as “Aluminium Scrap...

Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

Central Excise and Service Tax Appellate Tribunal (CESTAT) case involving valuation of imported goods - rejection of declared value - enhancement of value. The tribunal...

Quick Updates: