Disposal of duty-exempt motor vehicles requires customs authorization; sale to non-privileged persons requires duty payment after a holding period. Permission is required to sell or dispose of motor vehicles imported with customs duty exemption; transfers are limited to sale to another privileged person with Board approval through the Ministry of External Affairs, re-export with Ministry permission, or sale to a non-privileged person with Board approval through the Ministry on payment of appropriate customs duty after the holding period. Accidented vehicles may be sold to an insurer or scrapped with customs permission, and special purpose vehicles are limited to sale to privileged persons, re-export, or surrender for scrapping with duty-adjusted reimbursement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disposal of duty-exempt motor vehicles requires customs authorization; sale to non-privileged persons requires duty payment after a holding period.
Permission is required to sell or dispose of motor vehicles imported with customs duty exemption; transfers are limited to sale to another privileged person with Board approval through the Ministry of External Affairs, re-export with Ministry permission, or sale to a non-privileged person with Board approval through the Ministry on payment of appropriate customs duty after the holding period. Accidented vehicles may be sold to an insurer or scrapped with customs permission, and special purpose vehicles are limited to sale to privileged persons, re-export, or surrender for scrapping with duty-adjusted reimbursement.
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