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2017 (12) TMI 34 - AT - CustomsN/N. 21/2002-CUS dated 01/03/2002 - Revenue held a view that the imported car was cleared with mis-declaration of its nature and value. It was alleged that the car was not a new one and, as such, the concession available to the new cars should not have been extended to the same - Held that: - on perusal of order passed by the lower authority, no evidence is coming out to hold this vehicle is a used one. Admittedly vehicle is imported into UK on 15/01/2009. There is no evidence that the prior to that date the vehicle has been used. The same is shipped to India on 27/01/2009 i.e. within two weeks of its importation into UK. In a similar situation, we note that Hon’ble Delhi High Court in the case of Directorate of Revenue Intelligence Vs. Jay Polychem India Ltd. [2016 (6) TMI 433 - DELHI HIGH COURT] held that considering the proximity of the dates involved in the shipment of the vehicle, the same cannot be considered as “second hand” at the time of import - in the present case there is no evidence of actual usage of the vehicle except an inference that the same has been registered only on 15/01/2009 when the manufacture in Japan is in August 2008. Valuation - rejection of value - similar/identical goods - Held that: - In the present case the appellant is said to have sold the car with much higher price in India. This was given as one of the main reason for rejecting the declared value. The import value cannot be inferred or determined based on sale value, if any, in India. Admittedly, similar/identical goods have been imported during the period of dispute and were subjected to assessment by the customs authorities - we direct the Original Authority to re-determine the value, in case the rejection of transaction value is justified, by fresh consideration of the facts. Appeal allowed by way of remand.
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