https://www.taxtmi.com/caselaws?id=110690 An imported motor car was found not liable to confiscation where the Bill of Entry carried the licence number, the shipment delay had been condoned by DGFT, and correspondence linked the licence and release advice to the import. The Department could not disallow the import claim merely because the importer did not hold the original papers, and any doubt should have been verified with the licensing authority or the counterpart Customs office. Confiscation was set aside and the matter remanded for release of the car on payment of applicable duty, with liberty to claim depreciation before the assessing authority. en-us Wed, 28 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 12:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110690 An imported motor car was found not liable to confiscation where the Bill of Entry carried the licence number, the shipment delay had been condoned by DGFT, and correspondence linked the licence and release advice to the import. The Department could not disallow the import claim merely because the importer did not hold the original papers, and any doubt should have been verified with the licensing authority or the counterpart Customs office. Confiscation was set aside and the matter remanded for release of the car on payment of applicable duty, with liberty to claim depreciation before the assessing authority. Case-Laws Customs Wed, 28 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110690