1995 (12) TMI 141 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi dismissed the appeal of an importer who imported a Mercedes Benz car from West Germany. The tribunal allowed a further depreciation of 3% on the car but rejected claims related to freight charges and air-conditioner being treated as part of the car for duty purposes. The appeal was ultimately dismissed, granting partial relief to the appellant.