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of <h1>Appellate Tribunal Upholds Duty Assessment on Imported Car</h1> <h3>INDU KHANNA Versus COMMISSIONER OF CUSTOMS, NEW DELHI</h3> INDU KHANNA Versus COMMISSIONER OF CUSTOMS, NEW DELHI - 2000 (115) E.L.T. 520 (Tribunal) The Appellate Tribunal CEGAT, New Delhi upheld the assessment order imposing duty on a car imported by Mrs. Indu Khanna, challenging the value fixed by authorities. The Tribunal found the assessment value of the car to be correctly determined based on Parker's Guide and other factors. The appeal was dismissed as the Tribunal found no merit in challenging the assessment value.
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