2017 (2) TMI 607

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....2.05.2013 has remanded the matter- for denovo proceedings. In the second round of litigation, the Department has again confirmed the demand. Being aggrieved, the assessee-Appellant has filed the present appeal. 3. The brief facts of the case are that the assessee-Appellant is used to import the new cars from abroad. The present dispute is related to the brand new car of Chrysler 300C 3.0CRD V6 Saloon SRT right hand drive model from M/s ADC (Export) Service Ltd, UK, at the declared invoice value of Sterling Pound 23330 (Rs.20,02,881/-) which includes the cost of transportation, insurance and freight to New Delhi. The Bill of Entry dated 08.07.2008 was produced before the competent authority. The car in dispute was manufactured in Austria bu....

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....bmitted that the price determined by the Department includes the VAT and other charges. He further submitted that the quantum of fine and penalty are excessive and the redemption fine was imposed in an arbitrary manner without considering the provisions of Section 125 of the Customs Act, 1962. Lastly, he made a request that the determined value may kindly be accepted and relied upon the ratio laid down in the following cases. (i) Eicher Tractors Ltd. Vs Commissioner of Customs, Mumbai, 2000 (122) ELT 321 (SC); (ii) Valdilal Dairy International Ltd. Vs Commissioner of Customs, Bombay, 2005 (180) ELT 436 (SC); (iii) Tolin Rubers Pvt. Ltd. Vs commissioner of Customs, Cochin, 2004 (163) ELT 289 (SC); (iv) Commissioner of Customs, Calcutta ....