1991 (3) TMI 264 - AT - Customs

Summary

The appellant, a First Secretary in the Embassy of India, Kabul, purchased a second-hand Mercedez Benz Car from the Embassy of Bulgaria, Kabul. Customs authorities in India valued the car higher than the purchase price. The appellant appealed for re-assessment based on World Car Catalogue prices. The Tribunal allowed the appeal, directing re-assessment in line with Delhi Custom House practices, including deductions for trade discount and VAT. The lower authorities' assessment was set aside. (Case: 1991 (3) TMI 264 - CEGAT, NEW DELHI)