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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal affirms Customs decision on depreciation allowance for imported Mercedes Benz</h1> The Appellate Tribunal upheld the decision of the Collector of Customs (Appeals) to raise the depreciation allowance on a used Mercedes Benz imported by ... Valuation of car for custom duty The Collector of Customs, Madras appealed against the order of the Collector of Customs (Appeals) regarding the valuation of a used Mercedes Benz imported by the respondent. The Collector (Appeals) raised the depreciation allowance from 46% to 48%, which the Department contested. The Appellate Tribunal upheld the Collector (Appeals) decision, rejecting the appeal.

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