Customs exemption for repatriated motor car: duty waived subject to registration, travel and retention conditions. Customs and additional duty exemption applies to motor cars imported by an Indian repatriate from Iraq or Kuwait via Attari, conditional on proof that the vehicle was registered in Kuwait or Iraq on or before 31 July 1990 and that the importer travelled in it before entry at Attari. The importer must declare no other car was imported under the notification, undertake not to part with the car for five years, and notify the local Assistant Collector with full particulars and produce the vehicle for verification when required. 'Indian repatriate' is defined by prior residence and departure conditions with satisfactory evidence.
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.
Customs exemption for repatriated motor car: duty waived subject to registration, travel and retention conditions.
Customs and additional duty exemption applies to motor cars imported by an Indian repatriate from Iraq or Kuwait via Attari, conditional on proof that the vehicle was registered in Kuwait or Iraq on or before 31 July 1990 and that the importer travelled in it before entry at Attari. The importer must declare no other car was imported under the notification, undertake not to part with the car for five years, and notify the local Assistant Collector with full particulars and produce the vehicle for verification when required. "Indian repatriate" is defined by prior residence and departure conditions with satisfactory evidence.
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