https://www.taxtmi.com/caselaws?id=105577 Additional evidence of the employment contract was admitted to assess whether the appellant had worked in India for more than one year and could claim the import concession under Public Notice No. 3 (RE-2000)/1997-2002 for foreign nationals importing vehicles without a specific import licence or customs clearance permit. The material also required fresh examination of the vehicle's valuation, including the claim for depreciation. The matter was directed for reconsideration after hearing the appellant, with eligibility under the public notice and valuation to be decided again on the expanded record. en-us Fri, 14 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105577 Additional evidence of the employment contract was admitted to assess whether the appellant had worked in India for more than one year and could claim the import concession under Public Notice No. 3 (RE-2000)/1997-2002 for foreign nationals importing vehicles without a specific import licence or customs clearance permit. The material also required fresh examination of the vehicle's valuation, including the claim for depreciation. The matter was directed for reconsideration after hearing the appellant, with eligibility under the public notice and valuation to be decided again on the expanded record. Case-Laws Customs Fri, 14 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105577