1999 (4) TMI 274

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....he Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the order dated 31-7-1997 by the Commissioner (Appeals), Chandigarh. 2. The appellant filed the Bill of Entry No. 787, dated ....... at CFS Ludhiana for the clearance of one used Honda Civic Car of Model 1991 and 4 number of used Car Tyre. She submitted the invoice No. 276,....

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....f Rs. 1,000/- under Section 111 of the Customs Act and 112 of the Customs Act, 1962 respectively on the ground that the appellant has not got valid licence for importation of tyres. 3. Arguing for the appellant, Shri Surjeet Singh, learned Advocate, submits that there was no reason to discard the transaction value in this case. The transaction between the Importer and the Seller was at arm....

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....epted the true value under rules of the Customs Valuation Rules, 1988. 4. Shri Shiv Kumar, learned JDR, appearing for the Revenue submitted that in the very para of the judgment referred to by the other side, it was observed that the World car catalogue on which the Collector relied upon does not contain the value of the particular model which is imported. He further submitted that the aut....

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....ce value should be accepted. In the instant case, the authorities below have not given any finding whether world car catalogue with reference to the car was available or not during the relevant time. Furthermore, the price indicated in the Parker's Car Price Guide is also not forthcoming in the order passed by the Assistant Collector. In these circumstances, we are of the view that the matter will....