2019 (1) TMI 1715

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....inita Sekhar, Authorized Representative for the Respondent Shri Arun Jain, Advocate for the Respondent ORDER PER: S.K. MOHANTY Revenue has assailed the impugned order dated 21.09.2011 passed by the Commissioner of Customs (Import), Raigad, on the ground that the car imported by the respondent should appropriately be classifiable under CTH 87032299, as against the classification claimed....

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....aid car was registered with the Transport Authority in Madhya Pradesh State, certifying seating capacity of the same as 11+1 persons. Though, the car in question was originally manufactured with 5 seater capacity, it was converted before sale to the respondent to have 12 seater capacity and not put to use before conversion. The fundamental principal of assessment of imported goods is that same sho....