SHRI SUKHVINDER SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) THIS is an appeal filed by the appellant having been aggrieved by the impugned Order dated 22.08.2005 passed by the Commissioner of Customs (Appeals), Mumbai -I.

(3.) ONE secondhand old and used Toyota Land Cruiser car, bearing Chassis No. UZJ100 -0130444, purchased by the Appellant (NRI) at Dubai, UAE, was intended to be imported by the Appellant in India. A Bill of Lading No. DUB/MUM/1530 dated 25/01/04 was issued by Abeer Shipping Est, P.O. Box No. 21307, Dubai, UAE, on receipt of the Said car. The Appellant filed Bill of Entry No.448378 dated 30/03/04 for clearance of the said car claiming Public Notice No. 3(RE -2000)/1997 -2002 dated 31 -03 -2000. The assessable value of the car was computed by the Group VB, Customs as Rs. 8,81,169/ -.