https://www.taxtmi.com/caselaws?id=1052 A beneficial exemption policy for physically handicapped persons allowed import of specially modified vehicles without an import licence or Customs Clearance Permit once duty relief was granted. The Bombay HC noted that the petitioner had satisfied the exemption conditions and that customs duty relief had been accorded subject to the stated liabilities under the customs and finance laws. In that context, insisting on a Customs Clearance Permit would defeat the policy's welfare object and create an unjustified administrative barrier. The Court therefore held the permit demand illegal, directed clearance of the vehicle without that permit, and ordered cancellation of the bank guarantee with consequential monetary relief. en-us Thu, 20 Jul 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1052 A beneficial exemption policy for physically handicapped persons allowed import of specially modified vehicles without an import licence or Customs Clearance Permit once duty relief was granted. The Bombay HC noted that the petitioner had satisfied the exemption conditions and that customs duty relief had been accorded subject to the stated liabilities under the customs and finance laws. In that context, insisting on a Customs Clearance Permit would defeat the policy's welfare object and create an unjustified administrative barrier. The Court therefore held the permit demand illegal, directed clearance of the vehicle without that permit, and ordered cancellation of the bank guarantee with consequential monetary relief. Case-Laws Customs Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1052