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,

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