1998 (8) TMI 230

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....nt. [Order per : Gowri Shankar, Member (T)].   The question for consideration in this appeal is the determination of the assessable value of the car imported by the appellant. The car, a Ford Taurus 1989 model has been assessed on the value of Rs. 1,33,497/- by the Custom House and Commissioner (Appeals) has declined to consider the appeal by the importer for reducing it. 2. App....

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....e and chassis number. The letter goes on to say that if its mileage is over 100,000 then the value is $ 950.00. Now this fax does not bear the signature of Ken Muller whose name appears on the space below signature and it is therefore of no value. Even otherwise it is a curious document. It does not indicate the correct purchase price of the vehicle. If it is $ 1450/-, why should it say that if th....

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....nvoice, the Assistant Commissioner's decision to go by freight paid for other cars is reasonable. 5. It is next contended that freight should be taken at U.S. $ 500/- as against U.S. $ 1450/- determined by the department. The Assistant Commissioner had gone by the freight paid for other vehicles contemporaneously, imported. The appellant relies upon an invoice and Fax of Keymost Internatio....