TMI Blog1987 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... .C. Rai Choudhury has filed an appeal being aggrieved from order in appeal No. S-49-31/84VL, dated 19-7-1984 passed by the Collector of Customs (Appeals), Bombay. 2. Briefly the facts of the case are that the appellant had imported one Mazda 323 DX (Familia) 1983 model 1300 cc valued at Rs. 44616/- i.e. V. of car 41752 - + R/C 2864/-) ex. S.S. Lovceen vide Bill of Entry No. 1118/208; and had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Collector of Customs (Appeals), Bombay had confirmed the findings of the Assistant Collector on the ground that the manufacturer s invoice was not produced even at the appellage stage and had rejected the appeal. Being aggrieved from the aforesaid order the appellant has come in appeal before the Tribunal. 3. Shri Ashok Roy Choudhury, son of the appellant, has appeared. He has reiterated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant against order No. BYFORD/MAZDA/131 and INVOICE NO. LJAE-83-0114 at a price of US $ 3638.00 CIF Bombay. Shri Ashok Choudhury states that there is no question of adopting the value on the basis of the price list for the period from October 1983 whereas the vehicle was imported in Sept. 1983 and as per invoice dated 24-1-1983 issued by M/s. Byford Ltd. the price of the car has been indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order No. BYFORD/MAZDA/131 and Invoice No. UAE-83-0114 at a price of US $ 3638.00 CIF. It is surprising that the appellant, who is an individual and is not carrying on any business activity, the Customs Authorities are asking him to supply the price list etc. We hold that the lower authorities were not correct in adopting the value on the basis of October 1983 price list of Byford Ltd. The value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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