1994 (5) TMI 119

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.... [Order per : Harish Chander, President]. - Dr. Rajinder Nath Mallick, 192-C, Sainik Farms, New Delhi 110062 has filed an appeal being aggrieved from the order passed by the Collector of Customs, (Appeals), New Delhi. Shri K.K. Anand, learned Advocate has appeared on behalf of the appellant. Learned Advocate pleaded that the appellant had imported 1983 model and time of import was 9½ ye....

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....iation of 70% could be allowed. He pleaded that the appellant will face hardship if the total depreciation at 70% is not allowed, as the condition of the car was bad. Smt. C.G. Lal, learned SDR, who is present on behalf of the respondent pleaded that lower authorities had rightly allowed depreciation at 55% but keeping in view the fact that the car is of 1983 model and 91/2 years old and in view o....