1994 (7) TMI 172

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.... The facts of this case are as follows : The respondent imported one 1988 model Toyota Cressida car when he returned to India, by filing Bill of Entry No. 2206/24-8-1993. For assessment purposes, the value of the car was fixed at Rs. 2,58,816/-. A depreciation of 54% was allowed for the period 8/1988 to 6/1993 and US $ 1717.50 were added as freight charges from Japan to India vide Order-in-Original No. S. 33/110/93 AP. Cus., dated 6-12-1993 passed by the Assistant Collector of Customs, Cochin. 2(a) The importer, Shri K.K.R. Ibrahim Rowther, being aggrieved by the Original Order filed appeal before Collector of Customs (Appeals), Cochin. He submitted that freight charges should be limited upto 20% of FOB value of the car imported. 3.....

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....oss Objection. It was submitted the respondent was hospitalised for which the respondent has produced the Medical Certificate for the period from 25-4-1994 to 8-5-1994. The copy of the Department appeal was received by him on 28-3-1994. He referred to the condonation application to show that the delay is not deliberate and that the respondent has been diligent in pursuing the matter with his Counsel as soon as he was discharged from the hospital. The ld. D.R., however, opposed the condonation. We find that since it is on medical ground supported by Medical Certificate, the same may be condoned. The ld. D.R., further, pointed out that in the Cross Objection certain points have been taken which were not agitated before the lower authorities a....