MALHOTRA IMPEX Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides.

(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.