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TMI Blog2005 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. No. 388/2003 Ms. Sunitha Baburajan v. CC, Cochin No. 105/2003 4. No. 389/2003 K. Gafoor Koya v. CC, Cochin No. 104/2003 5. No. 390/2003 Shri Qamruddin v. CC, Cochin No. 63/2003 6. No. 391/2003 Mavungal Raveendran v. CC, Cochin No. 106/2003 2. In all the above Appeals, the issue for consideration is the valuation of used cars imported under the Transfer of Residence Rules in terms of Public Notice No 3/99-02 of the EXIM Policy, in all the above cases, Revenue has not accepted the value of the car declared by the passengers. The declaration was based on the price at the time of purchase of the car in the country of use. The method adopted by the Revenue is based on the list price. After giving various reductions like VAT, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which was not an export price and that too for export into India. The list price includes various local levies, which cannot be taken into account for determining the price of the imported goods. (ii) As per residual Rule 8 of the Customs Valuation Rules, "No value shall be determined under the provisions of this Rule on the basis of...iii) the price of the goods in the domestic market of the country of exportation". The value has been determined in these cases contrary to this statutory provision. (iii) The Hon'ble High Court of Calcutta in the matter of Debabrata Ghosh v. Collector of Customs [1993 (68) E.L.T. 551 (Cal.)] held that "The Principles laid down in Section 14 is the universal principle of finding out the price at w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 414 (T) has held that sales need not be at list prices. A long standing practice is no ground to adopt a method of valuation contrary to the specific provisions of the statute. 6. The learned SDR brought to our notice the following decisions holding that valuation in the case of cars purchased for use abroad can be determined under Rule 8 of the Customs Valuation as held in the case of R.L. Beri v. Collector of Customs reported in 1991 (55) E.L.T. 629 (T) and Sima Khatib v. Commissioner of Customs, Mumbai reported in 2004 (166) E.L.T. 119 (Tri-Mumbai). 7. We have gone through the records of these cases carefully. In all the cases, the appellants have produced the invoices made available at the time of purchase of the cars in the fore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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