https://www.taxtmi.com/caselaws?id=124903 The Appellate Tribunal CESTAT, Ahmedabad determined that burnt/damaged cars, due to being unusable and classified as scrap under the Customs Act, should not be considered as cars requiring an import license. The Tribunal emphasized its jurisdiction as the final fact-finding authority, rejecting the Revenue's attempt to raise legal questions on the classification. The decision reinforced the Tribunal's role in factual assessments and legal interpretations, supporting the classification of the burnt/damaged cars as scrap and dismissing the need for an import license. en-us Tue, 24 Jun 2008 00:00:00 +0530 Tue, 16 Oct 2012 18:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124903 The Appellate Tribunal CESTAT, Ahmedabad determined that burnt/damaged cars, due to being unusable and classified as scrap under the Customs Act, should not be considered as cars requiring an import license. The Tribunal emphasized its jurisdiction as the final fact-finding authority, rejecting the Revenue's attempt to raise legal questions on the classification. The decision reinforced the Tribunal's role in factual assessments and legal interpretations, supporting the classification of the burnt/damaged cars as scrap and dismissing the need for an import license. Case-Laws Customs Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124903