Commissioner (Appeals) Enhanced Value of Second Hand Car so as to Demand differential Customs Duty without Giving Notice to Assessee: CESTAT quashes Order [Read Order]

By Shabna Rahim - On August 4, 2023 9:00 am - 2 mins read
Commissioner (Appeals) - Enhanced Value of Second Hand Car - Demand differential Customs Duty - Notice to Assessee - Customs Duty - CESTAT Quashes Order - Order - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order passed by the Commissioner (Appeals) for enhancing the value of a second-hand car so as to demand differential customs duty without giving notice to the assessee.  Lakshmi & Co, the appellant assessee appealed against the order passed by the…

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