Customs Commissioner (A) cannot Enhance Value without Notice to Assessee

Lakshami & Co Vs Commissioner of Customs (CESTAT Chennai) Introduction: The case of Lakshami & Co Vs Commissioner of Customs recently presented at CESTAT Chennai reveals an important observation regarding the role of the Commissioner (Appeals) in customs duty assessment. The matter at hand involved a second-hand car and two split air conditioner compressors imported by the appellant, Lakshami & Co. v Analysis: The appellant, Lakshami & Co, had imported a second-hand car and two split air conditioner compressors. The declared value of the imported goods became a point of content...