Additional depreciation on imported used car allowed where age and condition justified a further 10% reduction.

Further depreciation on an imported used car was considered justified where the vehicle was an 1983 model and about 91/2 years old at import. The lower authorities had already allowed depreciation based on the car's age and condition, but the Tribunal held that the admitted age and import circumstances warranted an additional increase to meet the ends of justice. The appellant was therefore entitled to an extra 10% depreciation, bringing total depreciation to 65%, and the appeal was partly allowed.

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Issues: Whether the appellant was entitled to a further depreciation on the imported used car beyond the depreciation already granted by the lower authorities.

Analysis: The car was an 1983 model and was about 91/2 years old at the time of import. The lower authorities had already granted depreciation on the basis of the car's condition and age. Taking into account the admitted age of the vehicle and the circumstances of the import, the Tribunal considered that a further increase in depreciation was warranted to meet the ends of justice.

Conclusion: The appellant was entitled to an additional 10% depreciation, taking the total depreciation to 65%, and the appeal was partly allowed.

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