https://www.taxtmi.com/caselaws?id=91655 The appeal challenged the rejection of a refund claim for differential duty on a second-hand printing machine. The Custom House adopted a higher value for duty assessment based on the price of a new machine with depreciation, leading to discrepancies. The Tribunal found ambiguity in the assessment process due to conflicting certificate values and lack of clarity in depreciation calculation. The appellant's challenge to the depreciation allowance was upheld, with the impugned order set aside, allowing the appeal due to the discrepancy in assessed versus declared value. en-us Tue, 28 Jul 1998 00:00:00 +0530 Wed, 19 Oct 2011 18:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91655 The appeal challenged the rejection of a refund claim for differential duty on a second-hand printing machine. The Custom House adopted a higher value for duty assessment based on the price of a new machine with depreciation, leading to discrepancies. The Tribunal found ambiguity in the assessment process due to conflicting certificate values and lack of clarity in depreciation calculation. The appellant's challenge to the depreciation allowance was upheld, with the impugned order set aside, allowing the appeal due to the discrepancy in assessed versus declared value. Case-Laws Customs Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91655