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2017 (2) TMI 607 - AT - CustomsConfiscation - penalty - undervaluation - import of brand new car of Chrysler 300C 3.0CRD V6 Saloon SRT - car in dispute was manufactured in Austria but was imported from the United Kingdom - Held that: - On the official website of the car manufacturer, the value of the identical model was shown as 32505 British Pound. Thus, it is evident that the car was imported by producing the Bill of Entry of under-valuation - the Department has taken the price of the impugned car as was available on the manufacturer. When it is so, there is no reason to interfere with the impugned order which is hereby sustained - appeal dismissed - decided against assessee-Appellant.
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