CHRISTELLE VIOLENE Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this appeal, the appellants have contested the demand of Custom duty of Rs. 1,79,999/ - raised against her through impugned order.

(2.) The ld. counsel has contended that the car brought by the appellant to India under the Garnet Scheme without payment of any Custom duty on 8 -10 -2001, in terms of Notification No. 296/76 -Cus,. dated 2 -8 -1976, is of 1983 model and its assessable value had wrongly determined as Rs. 99,023/ - by the authorities below. According to him, its assessable value, could not be more than Rs. 16,000/ - as even opined by an Engineer, Surveyor and Loss Assessors, in his certificate dated 10 -3 -2004.

(3.) On the other hand, the Id. SDR has reiterated the correctness of the impugned order.