2009 (3) TMI 707

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..... der per : Jyoti Balasundaram, Vice-President]. The appellant herein imported an used Motor car-BMW - from Dubai, U.A.E declaring the value as USD 18,000 C F. Since the importer did not produce the manufacturer s invoice, the declared value was rejected and the assessable value was determined under Rule 9 of the Customs Valuation Rules, 2007, at Rs. 18,40,346/-, placing reliance upon Parker s .....

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..... f car import. We also note that there is no allegation that the purchase invoice produced by the appellant is bogus or fabricated, and the value shown therein is required to be accepted, in the light of the ratio of the Tribunal s decision in Segu Mohammed Hanas v. CC, Cochin, 2006 (196) E.L.T. 218 (Tri.-Bang.). We, therefore, accept the value declared by the appellant. However, confiscation is u .....

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