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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tribunal adjusts Honda Accord depreciation rate, diverging from Customs' value calculation.</h1> The Tribunal allowed the appeal, modifying the depreciation rate to 52% from 46% for a second-hand Honda Accord car, contrary to the Customs' ... Valuation of second hand car The appeal was filed against the Order-in-Appeal rejecting the declared invoice price for a second-hand Honda Accord car. The Customs re-determined the assessable value based on the World Car Catalogue price for the 1984 model, adding reconditioning charges and allowing a 46% depreciation. The appellant's plea for the invoice value was rejected. However, the Tribunal granted a higher depreciation rate of 52% instead of 46%, allowing the appeal with this modification.
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