1996 (5) TMI 193 - AT - Customs

Summary

The appellant imported a 1983 model Datsun Bluebird Station Wagon. The value was assessed by the Assistant Collector and later modified by the Collector (Appeals). The appellant claimed deductions for diplomatic discount, additional depreciation, and plain model pricing. The Tribunal directed a 20% deduction from the Deluxe model price and granted 52% depreciation. The appeal was allowed in part.