https://www.taxtmi.com/caselaws?id=202512 Import of a vehicle under a public notice allowing entry without licence on payment of full customs duty, subject to a no-sale period of two years, required the importer to have title to the vehicle. The court held that the right to refrain from selling for the stipulated period necessarily presupposed ownership and enforceable transfer of title, so a vehicle imported in the name of a non-owner could not satisfy the policy condition. The Tribunal's view that ownership was unnecessary was found contrary to the public notice and perverse, and its direction to release the vehicle on payment of duty was unsustainable because duty payment was itself a condition precedent to the concession. en-us Wed, 06 Oct 2010 00:00:00 +0530 Sun, 20 Jan 2013 20:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202512 Import of a vehicle under a public notice allowing entry without licence on payment of full customs duty, subject to a no-sale period of two years, required the importer to have title to the vehicle. The court held that the right to refrain from selling for the stipulated period necessarily presupposed ownership and enforceable transfer of title, so a vehicle imported in the name of a non-owner could not satisfy the policy condition. The Tribunal's view that ownership was unnecessary was found contrary to the public notice and perverse, and its direction to release the vehicle on payment of duty was unsustainable because duty payment was itself a condition precedent to the concession. Case-Laws Customs Wed, 06 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202512