1996 (5) TMI 193

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..... resident]. - Appellant is absent in spite of notice of hearing. We have heard Mrs. Ruchira Pant, SDR and perused the papers. 2. On 26-5-1988 appellant who was abroad and returned to India, imported 1983 model Datsun Bluebird Station Wagon (plain model) purchased from a diplomat who had purchased the new car. The appellant has not stated what value, if any, he had declared at the Custom Hou .....

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..... f diplomatic discount said to have been granted to the original purchaser, additional depreciation and further deduction in the price on account of model being plain. Considering the age of the car, appellant was entitled to 52% depreciation as against 46% and 50% respectively allowed by the two lower authorities. There is no evidence that any diplomatic discount was being granted to all customers .....

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