1995 (12) TMI 141

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..... nd is not represented before us. He has sent an application seeking adjournment and also transfer of the case to Madras. The request is rejected. 2. We have perused the papers and heard the departmental representative. 3. Appellant imported a Mercedes Benz 300D 1983 model car. This import is from West Germany. He presented bill of entry on 28-2-1985 showing the consolidated value of the car wi .....

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..... 5. The second contention relates to the correctness of the freight charges added. The car was imported in a container. The Asstt. Collector obtained the actual freight charges and included the same. We find no ground to interfere in this behalf. 6. The third contention relates to the air-conditioner. According to the appellant, it should have been treated as part of the car for the purposes of .....

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