1994 (7) TMI 181

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....or the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - This appeal has been filed by the Collector of Customs, Madras against the order dated 10-12-1984 passed by the Collector of Customs (Appeals), Madras. It relates to the valuation of one used Mercedes Benz imported by the respondent which was assessed duty by the Custom House after giving the required depreciation and trade ....

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....depreciation allowance already given by the Assistant Collector on an examination of the condition of the motor vehicle is correct and justified and is also in accordance with the instructions in this regard issued by the Central Board of Excise and Customs. However, as against this, we find that the Collector (Appeals) has noted the fact that the depreciation allowances have been fixed by the Ass....