CESTAT Chennai Invalidates UAE Car Valuation Based on Australian Prices

Commissioner of Customs Vs Meethel Puthiya Purayil Kassim (CESTAT Chennai)

In the case of Commissioner of Customs vs. Meethel Puthiya Purayil Kassim, the respondent imported a 2013 Nissan Petrol Car Upper Grade ASR SPEC (13-999) from the UAE, valued at AED 2,15,000 (CIF), claiming the benefit of Notification No. 21/2002 dated 01.03.2002. This notification grants exemption for certain motor vehicles, including cars, under specified conditions.

The adjudicating authority initially rejected the importer’s claim for exemption, citing several reasons. Firstly, it was stated

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