https://www.taxtmi.com/caselaws?id=106738 An imported motor vehicle kept only as a showroom display unit, never registered, sold, or used before importation, was treated as a new car rather than a second-hand vehicle for customs duty purposes. The supplier's declaration of zero mileage and invoice sale to the importer supported that classification, so the vehicle did not fall within the scope of Notification No. 4 (RE-2001)/1997-2002 governing used vehicles. The invoice value was accepted for assessment under Rule 4 of the Customs Valuation Rules, 1988, while confiscation, redemption fine, and penalty were left undisturbed. en-us Fri, 20 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 14:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106738 An imported motor vehicle kept only as a showroom display unit, never registered, sold, or used before importation, was treated as a new car rather than a second-hand vehicle for customs duty purposes. The supplier's declaration of zero mileage and invoice sale to the importer supported that classification, so the vehicle did not fall within the scope of Notification No. 4 (RE-2001)/1997-2002 governing used vehicles. The invoice value was accepted for assessment under Rule 4 of the Customs Valuation Rules, 1988, while confiscation, redemption fine, and penalty were left undisturbed. Case-Laws Customs Fri, 20 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106738