https://www.taxtmi.com/caselaws?id=77585 The court upheld the order setting aside the confiscation of the imported car and the penalty imposed on the importer. The decision was based on the finding that the car was in the possession of the importer, despite being registered under a company where the importer held a position. The court emphasized that ownership was not a determining factor for clearance without a license, leading to the conclusion that there was no contravention of the relevant customs and trade regulations. The appeal was rejected, affirming the decision in favor of the importer. en-us Fri, 04 Dec 2009 00:00:00 +0530 Sat, 25 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77585 The court upheld the order setting aside the confiscation of the imported car and the penalty imposed on the importer. The decision was based on the finding that the car was in the possession of the importer, despite being registered under a company where the importer held a position. The court emphasized that ownership was not a determining factor for clearance without a license, leading to the conclusion that there was no contravention of the relevant customs and trade regulations. The appeal was rejected, affirming the decision in favor of the importer. Case-Laws Customs Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77585