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2009 (4) TMI 137 - CESTAT, AHMEDABADValuation of second hand card – held that - the only basis for enhancement of the value of the Car is the Parker’s Car Book - The appellant has produced on record the invoice issued by the seller of the Car and also the original invoice issued by the dealer of Mitshubishi Motors in the name of Simon Gilliver. Even the original price of the Car is less than the price adopted by the Commissioner in his impugned order. We also note that Commissioner has not doubted the genuineness of the sale deed between the appellant and seller of the Car Simon Gilliver - . In the absence of any evidence to reject the transaction value, we do not find any justification to arrive at the value of the car on the basis of Parker’s Car Book – Demand of differential duty set aside. – Redemption fine and penalty reduced for ITC violation.
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