https://www.taxtmi.com/caselaws?id=107825 The import policy condition was one of prior use, not mere ownership, for eligibility to import the vehicles under the public notice. Registration certificates, export permissions and related UAE official documents were treated as reliable proof that the vehicles were registered in the importers' names and had been in their use for the required period. A bank fax relied on by Revenue was found insufficient to displace those documents because it did not conclusively establish repossession or negate the requisite period of use. Alleged discrepancies in address, payment capacity and mileage were treated as immaterial or supportive of use. The importers were therefore entitled to the policy benefit and Revenue's appeals failed. en-us Thu, 04 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 11:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107825 The import policy condition was one of prior use, not mere ownership, for eligibility to import the vehicles under the public notice. Registration certificates, export permissions and related UAE official documents were treated as reliable proof that the vehicles were registered in the importers' names and had been in their use for the required period. A bank fax relied on by Revenue was found insufficient to displace those documents because it did not conclusively establish repossession or negate the requisite period of use. Alleged discrepancies in address, payment capacity and mileage were treated as immaterial or supportive of use. The importers were therefore entitled to the policy benefit and Revenue's appeals failed. Case-Laws Customs Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107825