https://www.taxtmi.com/highlights?id=70349 Confiscation of Vehicle - import of car is new one or old/ used vehicle - the vehicle was registered only for the purposes of transportation for the Port. Therefore, it cannot be held that the vehicle was old and used. In that circumstances, the ld.Commissioner (Appeals) has rightly given the benefit of Notification No.21/2002-Cus - AT en-us Thu, 15 Jun 2023 08:01:48 +0530 Thu, 15 Jun 2023 08:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70349 Confiscation of Vehicle - import of car is new one or old/ used vehicle - the vehicle was registered only for the purposes of transportation for the Port. Therefore, it cannot be held that the vehicle was old and used. In that circumstances, the ld.Commissioner (Appeals) has rightly given the benefit of Notification No.21/2002-Cus - AT Highlights Customs Thu, 15 Jun 2023 08:01:48 +0530 https://www.taxtmi.com/highlights?id=70349