1999 (11) TMI 166

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....tice K. Sreedharan, President]. - Appellant challenges the correctness of assessment order dated 28-12-1998 passed by the Assistant Commissioner of Customs and Order-in-Appeal No. MP (367) ICD/99, dated 11-5-1999 whereby duty of Rs. 2,64,607/- was imposed on a car imported by the appellant. 2. Appellant, Mrs. Indu Khanna was staying in U.K. for a long period of nearly 40 years. While she w....

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....hicle in the Bill of Entry of Rs. 67,670 should have been accepted by the authorities and duty levied accordingly. 4. Appellant purchased the car years back while she was staying in U.K. Purchase price is not in evidence in this proceeding. It was of 1983 model with cubic capacity of 2000. As its value was not available authorities below referred to the Parker's Guide to find out the value o....