https://www.taxtmi.com/caselaws?id=91934 Departmental valuation of an imported Mercedes Benz car was not disturbed because no material was produced to rebut the valuation or justify further reduction. Re-export of the car to the U.S.A. was permitted, as the Department raised no objection to that course. The penalty was found excessive on the facts, including the period for which the car was not registered in the appellant's name, and was reduced. The matter reflects that unchallenged valuation may stand, while re-export and penalty relief can be granted on the circumstances of the case. en-us Wed, 28 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 18:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91934 Departmental valuation of an imported Mercedes Benz car was not disturbed because no material was produced to rebut the valuation or justify further reduction. Re-export of the car to the U.S.A. was permitted, as the Department raised no objection to that course. The penalty was found excessive on the facts, including the period for which the car was not registered in the appellant's name, and was reduced. The matter reflects that unchallenged valuation may stand, while re-export and penalty relief can be granted on the circumstances of the case. Case-Laws Customs Wed, 28 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91934