1994 (9) TMI 155

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....he Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  The brief facts of this appeal are as follows : The appellant, a Skin Specialist, imported a V.W. Passat GLD car (1980 Model). The appellant bought the said car from Volkswagon, Munich. The said car was being used by Volkswagon for about 20 months as a demonstration and odd job car. The appellant bought the same on 10-8-....

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....s. 44,403/- after allowing a 15% trade discount and 33% depreciation on account of the use of the car. An ad hoc depreciation of Rs. 3,000/- was allowed by the Dock staff. Consequent to the representations made by the appellant, the Assistant Collector vide his order dated 25-7-1983, granted a further reduction of Rs. 2,000/- and computed the assessable value of the car at Rs. 39,403/-. The Asstt.....

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....o. S/49-159/83-VL, dated 15-12-1984. 4. Shri Madhav Rao, Ld. Counsel for the appellant, submitted that the lower authorities should have taken the actual purchase value of DM 14,605 as the starting point from which abatement on account of absence of air-conditioner, radio cassette and replacement cost of tinted glass should have been given. Thereafter, discount and depreciation should be g....

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....rted goods have to be assessed to duty in the condition in which they are imported. Admittedly in this case the car is a used one and has been imported without the air-conditioner and radio cassette. These are standard and not optional accessories in the Delux model. There is also the fact that certain items like glass windows having been broken & replaced. When this is so, there is a lot of force....