1999 (7) TMI 185 - AT - Customs

Summary

The appeal involved the valuation of an imported Mercedes Benz car not registered in the importer's name for one year. The appellant wanted to send the car back due to high valuation by the Department. The Department allowed the car to be sent back to the U.S.A. with a penalty of Rs. 5,000 for not meeting registration rules. The penalty was reduced from the original amount.