Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
A vehicle manufactured in April 2008, registered in the United Kingdom before import, was treated as a new car because the foreign registration was only a technical requirement for movement from the showroom to the port. Applying CBEC Circular No. 1/2005-Customs and the ruling in Rahul Bhandare, CESTAT held that the concessional benefit under Notification No. 21/2002-Cus. was rightly extended. Once the import was accepted as that of a new car, confiscation-related proceedings against the vehicle could not survive, and the redemption fine under section 125 was deleted.
A vehicle manufactured in April 2008, registered in the United Kingdom before import, was treated as a new car because the foreign registration was only a technical requirement for movement from the showroom to the port. Applying CBEC Circular No. 1/2005-Customs and the ruling in Rahul Bhandare, CESTAT held that the concessional benefit under Notification No. 21/2002-Cus. was rightly extended. Once the import was accepted as that of a new car, confiscation-related proceedings against the vehicle could not survive, and the redemption fine under section 125 was deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
