2017 (11) TMI 949

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. ORDER [Order per : D.N. Panda, Member (J)]. - None present for the appellant. 2. The conversion cost incurred in the country of export i.e., Thailand in respect of the vehicle came from a different country of origin, not being added to the declared value of the import thereof, that resulted in enhancement of duty liability on the basis of value thereof arrived at Rs. 21,96,598/-....