Import concession eligibility and vehicle valuation required fresh reconsideration after admission of employment contract evidence.

Additional evidence of the employment contract was admitted to assess whether the appellant had worked in India for more than one year and could claim the import concession under Public Notice No. 3 (RE-2000)/1997-2002 for foreign nationals importing vehicles without a specific import licence or customs clearance permit. The material also required fresh examination of the vehicle's valuation, including the claim for depreciation. The matter was directed for reconsideration after hearing the appellant, with eligibility under the public notice and valuation to be decided again on the expanded record.

---

---

Issues: Whether the appellant was entitled to have the import concession under Public Notice No. 3 (RE-2000)/1997-2002 reconsidered in light of additional evidence showing the period of employment, and whether the valuation of the imported car also required fresh examination.

Analysis: Additional evidence in the form of the employment contract was permitted to be brought on record. The contract indicated a five-year term of employment, which was relevant to the claim that the appellant had stayed in India for more than one year and was therefore eligible for the benefit of the public notice permitting foreign nationals working in India to import vehicles without a specific import licence or customs clearance permit. In view of this material, the earlier finding on eligibility could not stand without fresh consideration. The issue of valuation also required reconsideration, including the appellant's claim for depreciation, and the matter had to be decided again after giving an opportunity of hearing.

Conclusion: The impugned order was set aside and the matter was remanded for fresh decision on eligibility under the public notice and on valuation of the vehicle.

---