TaxTMI 
TaxTMI 
1989 (8) TMI 197
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....sessed vide No. HC 973 on 3rd April, 1987. The appellant had declared the assessable value in the Bill of Entry under Section 14(1) of the Customs Act, 1962 at Rs. 1,33,522/-. The appellant had placed manufacturers Invoice No. 01/607586 dated 6th December, 1983 from M/s. Dailmer-Benz AG, West Germany and the appellant had computed the assessable value on the basis of the manufacturer's Invoice and in the manufacturer's invoice there was a diplomatic discount of 10%. The learned Assistant Collector did not allow the 10% diplomatic allowance but had allowed ad hoc depreciation at Rs. 5,000/- on account of damages. In addition to the depreciation @ 38% as per calculation sheet attached with the order in original. Being aggrieved from the afore....
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....e raising of additional grounds of appeal may be allowed. The additional grounds are B to F which was not raised before the lower authorities. Shri Sogani further stated that the application for raising additional ground of appeal as well as permission of the admission of additional evidences are duly supported with affidavits. 2. Shri A.S.R. Nair, the learned SDR who has appeared on behalf of the respondent opposed the admission of additional evidence as well as additional grounds of appeal. However, he fairly stated that there are no counter-affidavits from the respondents. 3. We take the first Misc. Application for grant of permission for the admission of additional evidence. The document in question is a certificate dated 8-2-1988....
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....(l)(a) of the Customs Act, 1962 and has stated that the 15% trade discount should be allowed from the world catalogue price in view of the earlier judgments of the Tribunal. Shri Sogani further pleaded that in case 15% trade discount is allowed he does not press for the 10% diplomatic allowance. He has pleaded for the acceptance of the appeal. Shri A.S.R. Nair, the learned SDR who has appeared on behalf of the respondent stated that trade discount is a fresh ground of appeal and the appellant is expanding his claim of refund. The claim is hit by Section 27 of the Customs Act, 1962. Diplomatic Discount is a special discount which is not admissible in terms of provisions of Section 14(l)(a) of the Customs Act, 1962. The price in the present m....
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....the car has to be assessed on the basis of world car catalogue price of the same model less 15% discount. In the present matter we have permitted the additional evidence. The genuineness of the same has not been doubted by the respondent but still the revenue authorities have not gone through the same. In the case of Dr. Prem Kumar v. Collector of Customs, Bombay in Appeal No. C/526/85-B2 Order No. 2/89-B2 dated 6th January* "^ 1989 the Tribunal had taken the similar view. Para No. 3 from the said judgment is reproduced below :- "The appellant contended before us that the invoice price was not a discounted price. The learned Representative of the Department manitained, on the basis of his experience in the Customs department, that the in....
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....use, the customs may ascertain the manufacturer's net price to wholesale dealers in the course of international trade in any other manner. If this course is also not feasible, the assessment may be maintained at the appellant's invoice price. There is no question of granting the 15% discount on the individual export passenger's invoice price." 7. The learned SDR had raised an objection that the provisions of Section 27 are mandatory and raising of this plea at this stage will amount to the enlargement of the refund claim. We would like to observe in the matter before us. There was no refund claim before the lower authorities. The appellant had challenged the order passed by the Assistant Collector and the same was confirmed by the Collec....