https://www.taxtmi.com/caselaws?id=80146 Temporary import under carnet entitled the vehicle to customs exemption only if it matched the carnet description in all material particulars, including registration details. Because the imported vehicles did not bear the registration numbers stated in the carnets, the statutory conditions for temporary import and duty-free treatment were not satisfied, and confiscation was justified. However, the absence of contumacious conduct meant that penal action against the importer was not warranted, so the penalty was set aside. Re-export of the vehicles to Dubai on payment of redemption fine was permitted, while confiscation otherwise stood. en-us Fri, 09 Sep 1988 00:00:00 +0530 Wed, 15 Jun 2011 10:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80146 Temporary import under carnet entitled the vehicle to customs exemption only if it matched the carnet description in all material particulars, including registration details. Because the imported vehicles did not bear the registration numbers stated in the carnets, the statutory conditions for temporary import and duty-free treatment were not satisfied, and confiscation was justified. However, the absence of contumacious conduct meant that penal action against the importer was not warranted, so the penalty was set aside. Re-export of the vehicles to Dubai on payment of redemption fine was permitted, while confiscation otherwise stood. Case-Laws Customs Fri, 09 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80146