https://www.taxtmi.com/caselaws?id=91881 The Tribunal upheld the Department's valuation and assessment of an imported car under transfer of residence rules. The appellant's claims for trade discount, VAT, and road tax were dismissed as they were not included in the Bill of Entry. The Tribunal found the declared value to be correct and in line with the Price Catalogue. Additionally, the appellant did not meet the criteria for the transfer of residence rule due to the car being used for less than one year, resulting in the denial of benefits. The appeal was rejected based on these findings. en-us Wed, 30 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 16:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91881 The Tribunal upheld the Department's valuation and assessment of an imported car under transfer of residence rules. The appellant's claims for trade discount, VAT, and road tax were dismissed as they were not included in the Bill of Entry. The Tribunal found the declared value to be correct and in line with the Price Catalogue. Additionally, the appellant did not meet the criteria for the transfer of residence rule due to the car being used for less than one year, resulting in the denial of benefits. The appeal was rejected based on these findings. Case-Laws Customs Wed, 30 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91881