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TMI Blog2011 (10) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the assessee imported a Toyota Land Cruiser car and filed Bill of Entry on 6.11.2007 seeking clearance of the same. The investigation by the department revealed that the material particulars given by the assessee in the Bill of Entry and in the documents submitted were found to be mis-declared on examination, the chassis number and the engine number were found to be different from what were declared by the assessee in the documents submitted to the customs authorities. The value of the car declared was Rs.4,37,780/-. The investigation conducted by the department with the M/s. Toyota Kirloskar Motor, the manufacturer, revealed the discrepancies relating to chassis number, engine number, etc., and the actual date of manufacture was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the department having found the discrepancies in the chassis number and engine number, could not establish the model of the vehicle imported. Without establishing the model, they have gone about adopting the price of the model from 'unknown website' and not a website of the manufacturer or that of agent of the manufacturer. They have also not followed the alternative methods provided in the Valuation Rules in sequence for arriving at the value of the vehicle. They have also not utilized the services of any chartered engineer for valuing the vehicle. Learned advocate also submits that the valuation has been arrived at including value of 'refurbished items' which are basically standard items like tyres, upholstery and metallic pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how the list price of model Toyota Land Cruiser 2780 corresponds to the vehicle imported by the assessee when the document submitted before authorities below referred to the vehicle as a 'Geep', he has no satisfactory answer except stating that as an importer his client has believed the documents given to him. It is not disputed that the details furnished by the assessee before the customs authorities and in the documents submitted by them were at variance with the details found during examination and investigation. In these circumstances, the department has chosen to make enquiries with the manufacturer and in the absence of price disclosed by the manufacturer, department relied upon details available in a website and the same along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2004 model and given trade discounts and depreciation. The claim by the learned advocate that the value added towards 'refurbished items' related to standard accessories has not been substantiated by making any such claim in reply to the notice or before authorities below. They have also not substantiated the said claim before us. Therefore, we do not find any reason to interfere with the valuation upheld by the Commissioner (Appeals). 6.3 Regarding the prayer of the department that the vehicle having been attempted to be imported by furnishing manipulated details should be absolutely confiscated, in the facts and circumstances of the case, we are not in agreement with the same. We note that undisputedly the assessee has fulfilled the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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