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Mrs. Sima Khatib Versus Commissioner of Customs, Mumbai

2016 (9) TMI 1010 - CESTAT 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 p .....

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ppellant does not indicate any different amount charged for accessories, an error occured on adding value of accessories for determining the value for discharge of the Customs duty - appeal allowed - decided in favor of appellant. - Appeal No. C/370/ .....

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t. 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 thi .....

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h vide Order No. C-II/28/WZB/04 dated 02.01.2004 remanded the matter back to the Original Authority for re-determination of the value of the car based on the purchase price in preference to the list price. In the denovo proceedings adjudicating autho .....

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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 acc .....

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a settled position that in case of remand proceedings the point for determination before the lower authority is confirmed only to the issues mentioned in the remand order. I do not find any reason to interfere with the order of the lower authority. 4 .....

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