1992 (5) TMI 108

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..... eal arises out of an Order of the Collector valuing the car on the basis of price list of Telco of DM 65,365. 2. The appellants, owners of Holiday Inn imported Mercedes Benz Saloon Car 300 SEL 126 Type 1990 Model by air at New Delhi. They filed bill of entry on 13-9-1990 for clearance. Alongwith bill of entry, they produced invoice, a certificate of Dubai Chamber of Commerce and import control .....

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..... o 15% discount. Hence the appeal before us. 3. Shri Asthana appearing for the appellants submitted that the issue is already covered by an Order of this Tribunal in AVM S.K. Sareen v. Collector of Customs, New Delhi (Order No. 616/91-A dated 18-8-1991) wherein this Tribunal on the basis of TELCOs price list a 15% discount was given. Since the lower authorities while determining the assessable va .....

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