https://www.taxtmi.com/caselaws?id=84076 The Tribunal allowed the appeal partially, accepting the U.S. dollar invoice for valuation of the imported car but disallowing the 15% trade discount claimed by the appellant. The Tribunal found that the assessment based on the distributor's invoice price was appropriate, rejecting the appellant's argument for a trade discount. The issue of depreciation calculation alignment with Board guidelines was not addressed as it was raised belatedly. The decision favored the appellant in part, confirming the validity of the U.S. dollar invoice for valuation purposes. en-us Mon, 16 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84076 The Tribunal allowed the appeal partially, accepting the U.S. dollar invoice for valuation of the imported car but disallowing the 15% trade discount claimed by the appellant. The Tribunal found that the assessment based on the distributor's invoice price was appropriate, rejecting the appellant's argument for a trade discount. The issue of depreciation calculation alignment with Board guidelines was not addressed as it was raised belatedly. The decision favored the appellant in part, confirming the validity of the U.S. dollar invoice for valuation purposes. Case-Laws Customs Mon, 16 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84076