9911796707
TMI Blog1997 (11) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... nese yen as against 1,43,101 Saudi Ryals declared by the appellant in the Bill of Entry filed by him for its clearance. In the process the assessable value suffered an increase from Rs. 1,64,700/- to Rs. 2,23,080/- for the car. In addition the car air conditioner was valued at Rs. 29,130/-. 2. A letter has been received from Shri H.S. Mew, learned Counsel for the appellant requesting that the appeal may be decided on merits. It has been submitted that the method adopted for arriving at the value of the car on the basis of domestic price of a new car is not correct. The judgment of Calcutta High Court reported in 1993 (68) E.L.T. 551 has been cited in support. It is then stated that the genuineness of the invoice has not been challenged by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the ex-factory price of Toyota Corolla 1300 CC DX Grade car certified by Toyota Motor Corporation, New Delhi with Headquarters in Toyota, Japan which was shown as 8,27,000 Japanese Yen. It was stated that this model was most similar to Toyota Corolla car bearing Engine No. 2E24453502 and Chassis Number EE 90-0445666. We find that these numbers related to the imported car as the same numbers are shown in the Bill of Entry also. The appellant has raised the plea that the assessment as per dealer s price and the subsequent reassessment on Toyota Liaison Office letter on the basis that it is safer to err on higher side is illegal. On going through the case records of the Custom House made available in the appeal papers, we find that for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observing that as the said certificate had been obtained personally by the Customs authorities. There was no reason to question the same on the ground raised by the appellant. That the certificate was obtained by the authorities from Toyota Motor Corporation Office may be known to the department but that is no reason why it should not be complete. Collector (Appeals) has, however, stated that the matter was again checked with the Delhi Liaison Office of Toyota Motor Corporation who again certified on 5-9-1994 that the domestic price in Japan for Toyota Corolla 13CC 1992 Model car, exclusive of air conditioner was Japanese Yen 8,27,000 as intimated by them earlier. This confirmation being dated 5-9-1994 had been received only a few days bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
