Customs, Excise and Gold Tribunal - Delhi
India Airlines Corporation vs Collector Of Customs on 16 December, 1982
Equivalent citations: 1983ECR159D(TRI.-DELHI), 1983(12)ELT362(TRI-DEL)
ORDER
1. The present appeal is against order No. S/49/587/79/Air, dated 24-7-79 passed by the Appellate Collector of Customs, Bombay, rejecting the appellants' claim for allowing 28% discount shown in the invoice on the ground that this was in the nature of a special discount and not available to all buyers. The representative of the appellants stated that the goods in question were imported by them who were the sole importers or Air Bus/aircraft and its parts into India, Since there was no other importer of such goods in the country, the question of the discount being treated as special did not arise. The representative of the respondent, after seeing the circular letter issued by the General Electric Company, agreed that 28% discount could be considered admissible for computing the assessable value. In the result, the appeal is allowed. The actual assessment should be done after allowing 28% trade discount as claimed by the appellants and the consequential relief granted.