Tribunal rules against Customs Authorities' second notice for goods' value enhancement post-clearance

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, finding no justification for the Customs Authorities' issuance of a second show cause notice for further enhancement of goods' value after clearance. The tribunal exempted the appellant from the pre-deposit condition.

---

---

The Appellate Tribunal CEGAT, New Delhi heard a case where the appellant complained about the Customs Authorities enhancing the value of goods after clearance, and then issuing a fresh show cause notice for further enhancement. The tribunal found no justification for the second show cause notice and exempted the appellant from the pre-deposit condition.

---