Commr. of Customs (Port), Kolkata Versus Mullamadakkal Mammutty - Customs - CESTAT KOLKATA - Tri - Import of 2003 Model Volkswagan Beetle Cabriolet Car - Valuation of goods - Held that - importer/their representative were unable to provide the amount of VAT paid in this case nor any evidence for the same could be produced. Further, the valuation of the goods as shown in the Kelley Blue Book held as basis for valuation by the Commissioner (Appeals), happens to reflect the Base Price (Factory Pric................................... Customs - Case Laws
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