2019 (1) TMI 1715

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ? - HELD THAT:- The fact is not under dispute that the said car was registered with the Transport Authority in Madhya Pradesh State, certifying seating capacity of the same as 11+1 persons. Though, the car in question was originally manufactured with 5 seater capacity, it was converted before sale to the respondent to have 12 seater capacity and not put to use before conversion. The fundamental pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mpugned order dated 21.09.2011 passed by the Commissioner of Customs (Import), Raigad, on the ground that the car imported by the respondent should appropriately be classifiable under CTH 87032299, as against the classification claimed under CTH 87029099. 2. Briefly stated, the facts of the case are that the respondent had filed the Bill of Entry No. 779278 dated 11.02.2009 for clearance of one .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... originally manufactured with 5 seater capacity, it was converted before sale to the respondent to have 12 seater capacity and not put to use before conversion. The fundamental principal of assessment of imported goods is that same should be assessed in the form, it is presented for assessment after importation. Since, at the time of import, the car was having capacity to carry 12 persons includin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X