Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
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The court dismissed the appeal, upholding the CESTAT's order allowing provisional release of a seized vehicle upon fulfillment of policy condition (II)(iii) of Chapter 87 regarding import of vehicles at the Indian port before clearance for home consumption. The court relied on the Kerala High Court's judgment in Commissioner of Customs vs. Ankineedu Manganti, which held that the approval certificate from VRDE or ARAI under the policy condition is only to ensure compliance with legal requirements for vehicle registration and operation on roads. In the present case, since the vehicle was already registered under the Motor Vehicles Act, 1988, it implied compliance with the stipulations for operation on Indian roads, rendering the policy condition satisfied.
The court dismissed the appeal, upholding the CESTAT's order allowing provisional release of a seized vehicle upon fulfillment of policy condition (II)(iii) of Chapter 87 regarding import of vehicles at the Indian port before clearance for home consumption. The court relied on the Kerala High Court's judgment in Commissioner of Customs vs. Ankineedu Manganti, which held that the approval certificate from VRDE or ARAI under the policy condition is only to ensure compliance with legal requirements for vehicle registration and operation on roads. In the present case, since the vehicle was already registered under the Motor Vehicles Act, 1988, it implied compliance with the stipulations for operation on Indian roads, rendering the policy condition satisfied.
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