TMI Blog1996 (2) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant having purchased one Audi 80 CD, 1588 cc 1985 model car from the manufacturer M/s. Volkswagen, West Germany, imported it into India. The car contained an air-conditioner, a cassette player and a few spare parts. The appellant declared that he had paid DM 17891.01 for the car, DM 2056.14 for the air-conditioner and DM 697.37 for the cassette player. He had purchased the car when he w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be assessed at the price shown in the manufacturer s price list but without any discount. Being aggrieved, the appellant has preferred the present appeal. 2. In Prem Kumar v. Collector of Customs [reported in 1989 (40) E.L.T. 340 (Tri.)] a three Member Bench of the Tribunal directed that the value of the imported car to be assessed on the basis of World Car Catalogue price less 15% and if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist for individual tourists and not for wholesalers and the prices shown in the manufacturer s price list was slightly higher than the price shown in the World Car Catalogue and he was entitled to discount on the manufacturer s price list price. The Tribunal held that the manufacturer s price list showed the price for the individual tourists and, therefore, the price shown therein was at a higher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in person and contended that deductions should be given for damages for tyres. These have not been brought to the notice of the Customs House at the time of passing the impugned order. In the absence of acceptable evidence, we find that the lower authorities were justified in rejecting these contentions. 8. Yet another contention urged by the appellant relates to the failure of the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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