https://www.taxtmi.com/caselaws?id=104817 Imported cars were treated as new vehicles eligible for concessional customs duty because the evidence did not show prior registration before import into India. The Tribunal noted that the UAE export certificates contained no registration date, and the mere routing of the cars through a dealer in Dubai did not by itself defeat the exemption. It also held that low odometer readings were not conclusive against newness, since such movement could result from test driving or handling by dealers or manufacturers. On that basis, the notification benefit was available to the assessees. en-us Fri, 05 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 14:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104817 Imported cars were treated as new vehicles eligible for concessional customs duty because the evidence did not show prior registration before import into India. The Tribunal noted that the UAE export certificates contained no registration date, and the mere routing of the cars through a dealer in Dubai did not by itself defeat the exemption. It also held that low odometer readings were not conclusive against newness, since such movement could result from test driving or handling by dealers or manufacturers. On that basis, the notification benefit was available to the assessees. Case-Laws Customs Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104817