SEGU MOHAMMED HANAS Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE details of the six appeals filed against Orders -in -Appeal passed by the Commissioner of Customs (Appeals) Bangalore are as follows.

(2.) IN all the above Appeals, the issue for consideration is the valuation of used cars imported under the Transfer of Residence Rules in terms of Public Notice No 3/99 -02 of the EXIM Policy, in all the above cases, Revenue has not accepted the value of the car declared by the passengers. The declaration was based on the price at the time of purchase of the car in the country of use. The method adopted by the Revenue is based on the list price. After giving various reductions like VAT, trade discount, depreciation, etc., the assessable value of the vehicles is arrived at. The Commissioner (Appeals) in the impugned orders has stated that in all these cases, there was no sale for export in terms of section 14 of the Customs Act. Therefore, valuation has to be done on the basis of the Valuation Rules in terms of Rule 8 (best judgment method). The Commissioner (Appeals) has also referred to the guidelines issued by the Board in this matter. Therefore, he has upheld the orders of the original authority. All the appellants are aggrieved over the impugned Orders -in -Appeal.

(3.) THE Learned Advocate for the appellants Shri A.S. Sundar Rajan was unable to appear in the hearing due to personal reasons. He requested that the appeals might be decided on the basis of the written submissions.