https://www.taxtmi.com/caselaws?id=768917 CESTAT Kolkata held that disposal of vehicles as scrap after they became non-motorable does not constitute "sale" under Ad-hoc Exemption Order No. 336/1995. Appellant disposed two Land Rovers as scrap after 8-12 years of use when vehicles became junk due to unavailable spare parts. Court distinguished between sale of working vehicles and disposal of non-usable scrap, finding no violation of exemption conditions. Additionally, SCN issued 20 years after duty payment was time-barred as exemption created no continuous obligation and five-year limitation period had expired. Demand for customs duty, interest, and penalties set aside; appeal allowed. en-us Fri, 10 Jan 2025 00:00:00 +0530 Mon, 14 Apr 2025 14:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768917 CESTAT Kolkata held that disposal of vehicles as scrap after they became non-motorable does not constitute "sale" under Ad-hoc Exemption Order No. 336/1995. Appellant disposed two Land Rovers as scrap after 8-12 years of use when vehicles became junk due to unavailable spare parts. Court distinguished between sale of working vehicles and disposal of non-usable scrap, finding no violation of exemption conditions. Additionally, SCN issued 20 years after duty payment was time-barred as exemption created no continuous obligation and five-year limitation period had expired. Demand for customs duty, interest, and penalties set aside; appeal allowed. Case-Laws Customs Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768917