https://www.taxtmi.com/caselaws?id=76777 A restrictive endorsement prohibiting sale of an imported vehicle for two years was found unsustainable where the import was not treated as one made under transfer of residence benefit. The analysis followed the earlier judicial view that a no-sale condition cannot be imposed without the legal basis of that benefit, because the restriction has no independent support in such circumstances. The endorsement was therefore set aside in favour of the importer. en-us Tue, 16 Jun 2009 00:00:00 +0530 Fri, 28 Jun 2013 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76777 A restrictive endorsement prohibiting sale of an imported vehicle for two years was found unsustainable where the import was not treated as one made under transfer of residence benefit. The analysis followed the earlier judicial view that a no-sale condition cannot be imposed without the legal basis of that benefit, because the restriction has no independent support in such circumstances. The endorsement was therefore set aside in favour of the importer. Case-Laws Customs Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76777