1998 (8) TMI 230

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..... Shankar, Member (T)]. The question for consideration in this appeal is the determination of the assessable value of the car imported by the appellant. The car, a Ford Taurus 1989 model has been assessed on the value of Rs. 1,33,497/- by the Custom House and Commissioner (Appeals) has declined to consider the appeal by the importer for reducing it. 2. Appellant contends that she purchased t .....

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..... on to say that if its mileage is over 100,000 then the value is $ 950.00. Now this fax does not bear the signature of Ken Muller whose name appears on the space below signature and it is therefore of no value. Even otherwise it is a curious document. It does not indicate the correct purchase price of the vehicle. If it is $ 1450/-, why should it say that if the mileage exceeds 100,000 the value sh .....

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..... ision to go by freight paid for other cars is reasonable. 5. It is next contended that freight should be taken at U.S. $ 500/- as against U.S. $ 1450/- determined by the department. The Assistant Commissioner had gone by the freight paid for other vehicles contemporaneously, imported. The appellant relies upon an invoice and Fax of Keymost International in Los Angeles the invoice dated 31-12 .....

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