2016 (9) TMI 1010

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..... he car was sold to the appellant was inclusive of cost of all accessories. The vehicle was purchased by the appellant in Dubai by paying an amount of Dirhams 83,100/- all inclusive. Since the certificate and the invoice issued by the appellant does not indicate any different amount charged for accessories, an error occured on adding value of accessories for determining the value for discharge of t .....

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..... due to accessories. The matter travelled to Tribunal and this Bench vide Order No. C-II/28/WZB/04 dated 02.01.2004 remanded the matter back to the Original Authority for re-determination of the value of the car based on the purchase price in preference to the list price. In the denovo proceedings adjudicating authority re-determined the value for the car but added additional amount for cars cover .....

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..... he issues mentioned in the remand order. I do not find any reason to interfere with the order of the lower authority. 4. The impugned order is, in our view is erroneous, as direction of the Tribunal in Order dated 02.01.2004 was to re-determine the value based on purchase price in preference to the list price. From the document attached to the appeal memorandum it is noticed that the vehicle wa .....

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