https://www.taxtmi.com/caselaws?id=89941 Prior use under the public notice was not established by ownership alone, because use of the imported car could not be presumed merely from purchase or possession. The evidence of more than 7,000 kilometres travelled over about two years supported actual use, albeit sparing, and the notice did not require any minimum extent of use. Occasional use by the importer, including use with friends as drivers, was sufficient to satisfy the condition that the car had been in the importer's use for more than one year before return to India. The car therefore qualified for clearance without licence under the notice. en-us Tue, 15 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89941 Prior use under the public notice was not established by ownership alone, because use of the imported car could not be presumed merely from purchase or possession. The evidence of more than 7,000 kilometres travelled over about two years supported actual use, albeit sparing, and the notice did not require any minimum extent of use. Occasional use by the importer, including use with friends as drivers, was sufficient to satisfy the condition that the car had been in the importer's use for more than one year before return to India. The car therefore qualified for clearance without licence under the notice. Case-Laws Customs Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89941