2023 (7) TMI 1193

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...., MEMBER ( TECHNICAL ) Shri N. Viswanathan , Advocate for the Appellant Shri R. Rajaraman , Assistant Commissioner / A. R. for the Respondent ORDER Order : [ Per Hon'ble Mrs. Sulekha Beevi C. S. ] Brief facts are that the appellant filed Bill-of-Entry No. 554840 dated 01.07.2010 for the clearance of 1 no. car declaring it to be TD 2000 Petrol Car (unused) with the declared value of ....

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....uthority accepted the declared value of the car, rejected the value of the split air conditioner compressors and re-determined the same. It was held that the import of used or second-hand vehicles is subject to conditions laid down under Licensing Note No. 1 of Chapter 87 of ITC (HS) Classifications of Import Export Items 2004-2009 and the car had not been registered for use in any country but had....

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....n of the car, redetermining the same at USD 32283 and directing the adjudicating authority to quantify the differential duty payable. 5. Aggrieved by such order, the appellant is now before the Tribunal. 6. The Ld. Counsel Shri N. Viswanathan appeared and argued for the appellant. It is submitted that the appellant had filed the appeal before the Commissioner (Appeals) only against the impos....

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....the Commissioner (Appeals) revising the value of the car is against the provisions contained in Section 128A of the Customs Act, 1962. We find that the appellant was not put to notice with regard to the issue of enhancing the declared value of the car. Thus, without having an opportunity to defend the enhancement of the value of the car, as decided by the original authority, the Commissioner (Appe....