https://www.taxtmi.com/caselaws?id=81385 The Tribunal allowed the appellant's challenge on the assessable value of the imported car, providing a US $500 allowance based on a similar model's price differential. It determined that accessories were not included in the assessable value as they were separately charged. Freight charges were considered in the valuation, but the inclusion of accessory prices was dismissed. Additionally, the Tribunal set aside the redemption fine imposed for a nominal shortfall in the face value of the CCP, remanding the case for duty revision and consequential relief to the appellant. en-us Mon, 10 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81385 The Tribunal allowed the appellant's challenge on the assessable value of the imported car, providing a US $500 allowance based on a similar model's price differential. It determined that accessories were not included in the assessable value as they were separately charged. Freight charges were considered in the valuation, but the inclusion of accessory prices was dismissed. Additionally, the Tribunal set aside the redemption fine imposed for a nominal shortfall in the face value of the CCP, remanding the case for duty revision and consequential relief to the appellant. Case-Laws Customs Mon, 10 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81385