Prior use requirement for vehicle imports proved by official documents; Revenue's contrary material was found insufficient.

The import policy condition was one of prior use, not mere ownership, for eligibility to import the vehicles under the public notice. Registration certificates, export permissions and related UAE official documents were treated as reliable proof that the vehicles were registered in the importers' names and had been in their use for the required period. A bank fax relied on by Revenue was found insufficient to displace those documents because it did not conclusively establish repossession or negate the requisite period of use. Alleged discrepancies in address, payment capacity and mileage were treated as immaterial or supportive of use. The importers were therefore entitled to the policy benefit and Revenue's appeals failed.

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Issues: Whether the imported vehicles were eligible for benefit under the import policy requiring the car to have been in the importer's use for more than one year, and whether the Revenue's material was sufficient to deny that benefit.

Analysis: The policy condition was one of use and not ownership. Registration certificates, export permissions and related documents issued by UAE Government authorities were accepted as reliable evidence that the vehicles stood registered in the importers' names and had been in use by them. The bank fax relied upon by Revenue was treated as insufficient to displace the official documents, particularly as it did not establish the relevant period of repossession or conclusively show that the vehicles were not in the importers' use for the required period. The alleged discrepancies in address, payment capacity and mileage were held to be either immaterial or supportive of the claim that the vehicles had been used.

Conclusion: The importers were entitled to the benefit of the public notice and the Revenue's appeals failed.

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