Malhotra Impex Vs. Commissioner of Customs

Malhotra Impex vs Commissioner of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 01, 2003

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Citation: sooperkanoon.com/30495
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: K Usha, N T C.N.B.
Decided On: Apr 01, 2003
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Malhotra Impex

Respondent

Commissioner of Customs

Legal References

Reported In: (2003)(156)ELT394TriDel

Excerpt

2. it is the complaint of the appellant that after rejecting transaction value declared by the importer the value was once enhanced and the goods were cleared. thereafter, it was not open to the customs authorities to issue a fresh show cause notice for enhancing the value further. other contention relating to the applicability of the different rules and customs valuation rules are also raised in this appeal.3. there is no explanation forthcoming as to how the second show cause notice can be justified in the facts of this case. since appellant has made out a prima facie case, we exempt the condition for pre-deposit.

Full Judgment

2. It is the complaint of the appellant that after rejecting transaction value declared by the importer the value was once enhanced and the goods were cleared. Thereafter, it was not open to the Customs Authorities to issue a fresh show cause notice for enhancing the value further. Other contention relating to the applicability of the different Rules and Customs Valuation Rules are also raised in this appeal.

3. There is no explanation forthcoming as to how the second show cause notice can be justified in the facts of this case. Since appellant has made out a prima facie case, we exempt the condition for pre-deposit.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Malhotra Impex vs Commissioner of Customs Same Subject Land Acquisition Same Judge K Usha, N T C.N.B.