https://www.taxtmi.com/caselaws?id=106616 Execution of a general power of attorney, by itself, did not amount to sale or prohibited parting with an imported car under Notification No. 258/90-Cus. The appellate authority treated the document as insufficient to establish a violation of the notification condition restricting transfer during the stipulated period, and the Revenue failed to prove any contravention on that basis alone. The consequence was that confiscation and penalties under the Customs Act were not sustained. en-us Mon, 17 Jun 2002 00:00:00 +0530 Wed, 14 Mar 2012 18:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106616 Execution of a general power of attorney, by itself, did not amount to sale or prohibited parting with an imported car under Notification No. 258/90-Cus. The appellate authority treated the document as insufficient to establish a violation of the notification condition restricting transfer during the stipulated period, and the Revenue failed to prove any contravention on that basis alone. The consequence was that confiscation and penalties under the Customs Act were not sustained. Case-Laws Customs Mon, 17 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106616