2009 (3) TMI 707

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. [Order per : Jyoti Balasundaram, Vice-President]. -  The appellant herein imported an used Motor car-BMW - from Dubai, U.A.E declaring the value as USD 18,000 C&F. Since the importer did not produce the manufacturer's invoice, the declared value was rejected and the assessable value was determined under Rule 9 of the Customs Valuation Rules, 2007, at Rs. 18,40,346/-, placing reliance upo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the case of car import. We also note that there is no  allegation that the purchase invoice produced by the appellant is bogus or fabricated, and the value shown therein is required to be accepted, in the light of the ratio of the Tribunal's decision in Segu Mohammed Hanas v. CC, Cochin, 2006 (196) E.L.T. 218 (Tri.-Bang.). We, therefore, accept the value declared by the appellant. However .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X