2004 (10) TMI 164

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..... duty of Rs. 1,79,999/- raised against her through impugned order. 2. The ld. counsel has contended that the car brought by the appellant to India under the Carnet Scheme without payment of any Custom duty on 8-10-2001, in terms of Notification No. 296/76-Cus., dated 2-8-1976, is of 1983 model and its assessable value had wrongly determined as Rs. 99,023/- by the authorities below. According to h .....

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..... The assessable value of the car as Rs. 99,023/- had been arrived at by the authorities below, in our view, without any tangible and concrete evidence. The value of the car declared for the purposes of insurance by the appellant could not be taken as the assessable value for the purpose of Customs duty. The car was never got examined from any automobile expert, no report from the company where the .....

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