2017 (9) TMI 1502

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent : None ORDER The appeal is against Order-in-Appeal No. C.CUS.235/06, dated 24.03.2006. 2.  The brief facts of the case are that Mr. Stuart Clarke had filed a Bill of Entry No.926053, dated 12.12.2005 for the import and clearance of one number used Mercedes Benz car, Model E230 and one used Yamaha motorcycle model FZ600 with the declared value of GBP 1,850 (FOB for the car ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oted in Parker's Guide 2003, the same was taken and depreciation as worked out above to arrive at the correct value. 3.  When the assessment was challenged before Commissioner (Appeals), he ordered for the car to be assessed on the basis of the price submitted by the Indian dealer of Mercedes Benz. Aggrieved by the impugned order, Revenue has flled the appeal. 4.  With the abov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....letter comes only to Rs. 3,63,600/-. He submitted that the used car should be assessed on the basis of the value ascertained from Parker's Guide.  6.  From the perusal of records, we find that the assessment value of the used car, three prices are available for consideration - (i) as per the Parker's guide; (ii) as per the temporary certificate in the country of export; ....