Once the value of goods is enhanced and duty is paid, no re-enhancement is allowed
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that re-enhancement of value for assessment purposes, undertaken when the goods were already assessed and exercise for enhancement of declared value was already undertaken at the time of assessment was patently illegal and unjustified. Premier Trading Company, the appellant assessee was…
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