9911796707
TMI Blog2003 (4) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : C.N.B. Nair, Member (T)]. - The appellant was working abroad and on his return to India he imported a Mitsubishi Pajero (Diesel) 1995 Model 2800 CC car in 1997. He claimed assessment of the car to Customs duty based on the price of 1800000 ¥ FOB Japan. In support of this value, he produced certificate dated 12th December, 1995 from M/s. Mitsubishi Motor Corporation (manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation has been done by the lower authority "as per established practice", that an earlier import in January, 1997 had also been assessed adopting the same price. The Commissioner (Appeals) also noted that the price certificate produced by the importer was not acceptable since the said price is not a price for export to India to firm basis for valuation. The present appeal challenges this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valuation of the goods is to be done according to their sale price (transaction value) and not according to prices noted from various publications. Strong reliance has been placed on the decision of the Calcutta High Court in Debabrata Ghosh v. Assistant Collector of Customs reported in 1993 (68) E.L.T. 551 (Cal.) in support of the contention. The learned Counsel pointed out that the case before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the Customs Act. 3. As against the aforesaid submissions on behalf of the appellants, the learned Departmental Representative has pointed out that the Customs Authorities had obtained price list from the manufacturer. A copy of the same was also filed under a letter dated 18-2-2003 of the Assistant Commissioner, Customs, Review Cell, Cochin. In the instant case for the purpose of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the objection that the price is not for import to India. The observation that the assessment has been carried out according to "established practice" also cannot stand in the face of the decision of the Calcutta High Court that "a long standing practice" is no ground to adopt a method of valuation contrary to the specific provision in the statute. Under these circumstances, the adoption of a hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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