1987 (4) TMI 319

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....ndent. [Order per : Harish Chander, Member (J)]. - Shri H.C. Rai Choudhury has filed an appeal being aggrieved from order in appeal No. S-49-31/84VL, dated 19-7-1984 passed by the Collector of Customs (Appeals), Bombay. 2.  Briefly the facts of the case are that the appellant had imported one Mazda 323 DX (Familia) 1983 model 1300 cc valued at Rs. 44616/- i.e. 'V. of car 41752' - + R....

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.... an appeal before the Collector of Customs (Appeals), Bombay. The learned Collector of Customs (Appeals), Bombay had confirmed the findings of the Assistant Collector on the ground that the manufacturer's invoice was not produced even at the appellage stage and had rejected the appeal. Being aggrieved from the aforesaid order the appellant has come in appeal before the Tribunal. 3.  Shri A....

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....the certificate of Sumitomo Corpn. it is mentioned that a car was sold to the appellant against order No. BYFORD/MAZDA/131 and INVOICE NO. LJAE-83-0114 at a price of US $ 3638.00 CIF Bombay. Shri Ashok Choudhury states that there is no question of adopting the value on the basis of the price list for the period from October 1983 whereas the vehicle was imported in Sept. 1983 and as per invoice dat....