2003 (4) TMI 163

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..... bishi 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 (manufacturer of the car). This certificate contained relevant details such as engine number, chassis number, details of accessories of the .....

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..... 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. 2. The submission of the appellant is that the car under import, like any other goods, was liable to be assessed to customs duty at the .....

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..... tions. 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 the Calcutta High Court related to the purchase of a car in "public auction" "at bargain price". When this price was rejected for assessment b .....

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..... 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 assessment of the car, a list price has been substituted for the sale price. The sale price had also been certified by the manufacturer. The purpor .....

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..... actice" 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 higher value for the customs assessment and demand of duty on that basis is not sustainable. Accordingly, the appeal is allowed after setting aside .....

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