Customs second enhancement of assessed value without new evidence is unsustainable

H.R. Electronics Vs Commissioner of Customs (CESTAT Delhi) The appeal before the Tribunal concerned the order dated 29 October 2007 passed by the Commissioner of Customs (Import & General), New Delhi, confirming a demand of ₹21.09 lakh under the proviso to Section 28(1) of the Customs Act, 1962, along with interest and an equivalent penalty under Section 114A, relating to imports made by the appellant between February 2003 and September 2004. The appellant had imported 12 consignments of components of Digital Receiver Sets of Chinese origin for assembling Direct-to-Home (DTH) units. Base...