1987 (2) TMI 362

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..... Rekhi, Member (T)]. - The appellant had imported a car, "Honda Civic" Model 1981, in May, 1985. The Assistant Collector, after examination of the car, allowed a depreciation of 19% on the value of the car, for the purpose of assessment of customs duty. The appellant states that the car was involved in an accident in U.S.A. and had suffered extensive damage, that the engine suffered further dam....