https://www.taxtmi.com/caselaws?id=106462 The appellate tribunal allowed the appeals, remanding the cases for reconsideration by the Original Authority. The tribunal found merit in the appellant's reliance on Ministry of Finance Circular No. 96/95, which clarified import policies for cars and allowed relaxation of short visits for eligibility to import a car. The Commissioner of Customs (Appeals) had imposed fines and penalties under the Customs Act, but the tribunal set aside those orders, emphasizing the need for reconsideration based on the interpretation of the circular and provisions for car imports. en-us Mon, 29 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 12:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106462 The appellate tribunal allowed the appeals, remanding the cases for reconsideration by the Original Authority. The tribunal found merit in the appellant's reliance on Ministry of Finance Circular No. 96/95, which clarified import policies for cars and allowed relaxation of short visits for eligibility to import a car. The Commissioner of Customs (Appeals) had imposed fines and penalties under the Customs Act, but the tribunal set aside those orders, emphasizing the need for reconsideration based on the interpretation of the circular and provisions for car imports. Case-Laws Customs Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106462