https://www.taxtmi.com/caselaws?id=202210 A post-importation no-sale condition in a vehicle import public notice was held to require the importer to be the owner or title holder, because the right to sell after the lock-in period presupposes valid title. On the facts, the importer was found not to satisfy that requirement. The Tribunal's view that ownership was unnecessary was treated as perverse and contrary to the public notice, and its direction to set aside confiscation and penalty and release the vehicle was found unsustainable. The confiscation and penalty orders were restored in favour of the Revenue. en-us Wed, 06 Oct 2010 00:00:00 +0530 Mon, 28 Feb 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202210 A post-importation no-sale condition in a vehicle import public notice was held to require the importer to be the owner or title holder, because the right to sell after the lock-in period presupposes valid title. On the facts, the importer was found not to satisfy that requirement. The Tribunal's view that ownership was unnecessary was treated as perverse and contrary to the public notice, and its direction to set aside confiscation and penalty and release the vehicle was found unsustainable. The confiscation and penalty orders were restored in favour of the Revenue. Case-Laws Customs Wed, 06 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202210