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2016 (9) TMI 1010 - CESTAT MUMBAI

2016 (9) TMI 1010 - CESTAT MUMBAI - 2016 (339) E.L.T. 298 (Tri. - Mumbai) - Valuation - imported Mercedes Benz Car - enhancement of the value of the car due to accessories - purchase price - list price - car cover - optional item - Held that: - the manufacturer of car issued an invoice and a certificate indicating that the price at which the car was sold to the appellant was inclusive of cost of all accessories. The vehicle was purchased by the appellant in Dubai by paying an amount of Dirhams 8 .....

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ate for the Appellant. Shri S.J. Sahu, Asst. Commr. (A.R.) for the Respondent. ORDER Per: M.V. Ravindran: This appeal is directed against the Order-in-Appeal No. 79/2005 MCH dated 04.02.2005 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. Heard both sides and perusal of the records. 3. The issue involved in this case is regarding the valuation of one Mercedes Benz Car imported vide Bill of entry No. 11473 dated 29.03.1996 by the appellant. The lower authorities had enhanced the val .....

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ity after following due process of law upheld order by recording as under:- I have gone through the records of the case. Valuation of the imported car as per the observation of the Hon ble Tribunal in its remand order is not a point of dispute in the present appeal. The appellants are contesting the inclusion of price of accessories in the value of the car determined by the lower authority. Valuation of the same was not a point of determination before Hon ble Tribunal, and the appellants also di .....

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