TMI Blog1989 (8) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value in the Bill of Entry under Section 14(1) of the Customs Act, 1962 at Rs. 1,33,522/-. The appellant had placed manufacturers Invoice No. 01/607586 dated 6th December, 1983 from M/s. Dailmer-Benz AG, West Germany and the appellant had computed the assessable value on the basis of the manufacturer s Invoice and in the manufacturer s invoice there was a diplomatic discount of 10%. The learned Assistant Collector did not allow the 10% diplomatic allowance but had allowed ad hoc depreciation at Rs. 5,000/- on account of damages. In addition to the depreciation @ 38% as per calculation sheet attached with the order in original. Being aggrieved from the aforesaid order the appellant had filed an appeal before the Collector of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al grounds are B to F which was not raised before the lower authorities. Shri Sogani further stated that the application for raising additional ground of appeal as well as permission of the admission of additional evidences are duly supported with affidavits. 2. Shri A.S.R. Nair, the learned SDR who has appeared on behalf of the respondent opposed the admission of additional evidence as well as additional grounds of appeal. However, he fairly stated that there are no counter-affidavits from the respondents. 3. We take the first Misc. Application for grant of permission for the admission of additional evidence. The document in question is a certificate dated 8-2-1988 written by Dailmer Benz AG, Frankfurt to the Consulate General of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 15% trade discount is allowed he does not press for the 10% diplomatic allowance. He has pleaded for the acceptance of the appeal. Shri A.S.R. Nair, the learned SDR who has appeared on behalf of the respondent stated that trade discount is a fresh ground of appeal and the appellant is expanding his claim of refund. The claim is hit by Section 27 of the Customs Act, 1962. Diplomatic Discount is a special discount which is not admissible in terms of provisions of Section 14(l)(a) of the Customs Act, 1962. The price in the present matter has been fixed on the basis of invoice and the challenge of invoice is improper and the price adopted by Revenue is very fair. He has pleaded for the rejection of the appeal. 5. We have heard both the side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the respondent but still the revenue authorities have not gone through the same. In the case of Dr. Prem Kumar v. Collector of Customs, Bombay in Appeal No. C/526/85-B2 Order No. 2/89-B2 dated 6th January* ^ 1989 the Tribunal had taken the similar view. Para No. 3 from the said judgment is reproduced below :- The appellant contended before us that the invoice price was not a discounted price. The learned Representative of the Department manitained, on the basis of his experience in the Customs department, that the invoice price to the export passengers (like the present appellant) was a discounted price. He, therefore, opposed the grant of any further discount to the appellant. However, he had no objection to the car being assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant s invoice price. There is no question of granting the 15% discount on the individual export passenger s invoice price." 7. The learned SDR had raised an objection that the provisions of Section 27 are mandatory and raising of this plea at this stage will amount to the enlargement of the refund claim. We would like to observe in the matter before us. There was no refund claim before the lower authorities. The appellant had challenged the order passed by the Assistant Collector and the same was confirmed by the Collector (Appeals) and the same is now before us. Whatever may be the order, the consequential effect has to be given to the order so passed. Accordingly, we are of the view that provisions of Section 27 of the Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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