TMI Blog1997 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the appellant is an Indian Passport Holder and was working as Post Doctoral Associate in the Department of Medicinal Chemistry, College of Pharmacy, University of Florida from 24-2-1986 to 12-8-1988. He returned to India for permanent settlement and had brought his household and personal effects and a Mazda 323, 1987 Model car against the Import Licence. Car was arbitrarily assessed by the Bombay Customs and the appellant paid duty and got it released. He challenged the assessment before Respondents by way of appeal contesting that the invoice value of the car should have been accepted for assessment, allowing proper depreciation, damages rebate, and reducing the value of alloy wheels and air conditioner and tape etc. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In support of the case 1993 (68) E.L.T. 551 of Calcutta High Court and 1996 (84) E.L.T. 120 (Tribunal) = 1996 (64) E.C.R. 462 (Tribunal) Special Bench at Delhi are relied upon. The ld. Departmental Representative has supported the impugned order and urged that no relief can be given. 3. The point for consideration is whether the appellant is entitled to any relief in this appeal? Our finding is in the Negative, Except for Rs. 2,688/- towards the damages by way of additional relief. 4. Perused the appeal memorandum, and the orders of the Assistant Commissioner of Customs, and the Respondent, documents relied on written submission, Section 14 of the Customs Act, and the Rules 4 to 8 of the rules framed thereunder, and the rulings cited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the price of a new car. It does not appear on what basis the list price of a new car was taken for ascertaining the value of the second-hand car. It is also not known how the figure of depreciation was arrived at. The depreciation in India at the moment is 20% per annum for a car for the Income-tax purpose. In my view, the valuation has been arrived it in total disregard to the provision of Section 14 and also the provisions of Rule 8. The alleged long standing practice of the Department has not been proved by an evidence. Moreover, the long standing practice cannot override the provisions of an Act of Parliament. Both the Assistant Collector of Customs and the Collector of Customs (Appeals) have ignored the provisions of Rule 8(2)(ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, either in the Department or produced by the importer. Rule 8 is adopted as a last resort. According to it, value shall be determined using reasonable means consistent with the principles and general provisions of value and Section 14(1) of the Customs Act, on the basis of Data available in India. The appellant has not produced the manufacturers price list, nor the department has any record showing the price of the model imported. The capacity of the car is declared as 1300 cc. The model number of the car is 323 DX 1.61 as per the examination report. Based on this the capacity of the car is verified from the relevant Stone and Cox catalogue and was found to be 1597 cc. The valuation is made on the basis of the model BG 45 1500 cc, 4-Door ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice does not [serve] the purpose. 7. As per the Insurance Department letter 1-6-1989 the recoverable claim is worked out to Rs. 7,519/- and after Policy reduction and added in survey fees, Rs. 6,688/- is arrived at. Even if the claim of the appellant is upheld, instead of Rs. 4,000/- towards damages, he will get Rs. 6,688/- only. The catalogue of the car at Annexure-D does not support the appellant, showing the price at 4397 US $ for the model of the car of the appellant as calculated by him. The contention of the appellant that the depreciation should be worked out from the date of taking delivery of the car after purchase does not stand to reason. The car comes on the road only after Insurance. The discussion, finding of the lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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