9911796707
TMI Blog2008 (9) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... value of extra fittings and refurbishments - C/437 and C/414/2007 - 1144-1145/2008 - Dated:- 10-9-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri V.P.C. Rao, SDR, for the Appellant. Shri P.A. Augustian, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- Both Revenue and the party have filed appeal against Order-in-Appeal No. 64/2008 dated 18-3-2008 passed by the Commissioner of Customs (Appeals), Custom House, Cochin. 2. The issue involved is as follows :- The party, viz. Shri Kunhi Raman, filed Bill of Entry for the clearance of one unit Toyota Land Cruiser Car declared to be of 2003 model with all the particulars. However, the matter was investigated on account of cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post-import condition for 'No Sale' period of two years." 2.1 The Commissioner (Appeals) gave a finding that the importer could not produce the original registration documents. Certain details of the car were obtained from the manufacturer through Toyota Kirloskar Motor by customs. On that basis, the FOB value had been re-assessed. Therefore, he did not question the valuation. However, he had given allowance for extra fitting and refurbishments following the decision of this Bench in the case of Abdul Hameed Veliyulla Parambath v. CC, Cochin - 2007 (216) E.L.T. 398 (Tri.-Bang.) Further, with regard to the 'no sale' condition, he made the following observations:- "The learned adjudicating authority has imposed 'no sale' condition f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order. 5. As regards the party's grievance, the party has stated that the invoice value had to be accepted in the absence of conditions enumerated in Rule 4(2) of the Customs Valuation Rules. They cited a large number of case-laws to hold that this Tribunal had always accepted the invoice value in the absence of any evidence to show that the party had suppressed the actual value. Moreover, it was pleaded that it was an old car and the value could not be arrived at from the price of the new car. Therefore, it was pleaded that the invoice value had to be accepted and the fine and penalty have to be set aside. 5.1 As regards the import violation also, it was pleaded that in the foreign country, the cars are left hand driv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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