https://www.taxtmi.com/highlights?id=87477 CESTAT held that the appellant's disposal of two non-motorable vehicles as scrap does not constitute a violation of Ad-hoc Exemption Order No. 336. The tribunal found that: (1) vehicles were no longer usable after 8-12 years of operation in desert conditions; (2) condition prohibiting sale does not apply to scrapped vehicles; (3) Show Cause Notice issued almost 20 years after duty payment is time-barred beyond the five-year limitation period. Consequently, the demand for customs duty, interest, and penalties was set aside, and the appellant's appeal was allowed, effectively quashing the department's claims against the appellant. en-us Wed, 16 Apr 2025 08:38:45 +0530 Wed, 16 Apr 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87477 CESTAT held that the appellant's disposal of two non-motorable vehicles as scrap does not constitute a violation of Ad-hoc Exemption Order No. 336. The tribunal found that: (1) vehicles were no longer usable after 8-12 years of operation in desert conditions; (2) condition prohibiting sale does not apply to scrapped vehicles; (3) Show Cause Notice issued almost 20 years after duty payment is time-barred beyond the five-year limitation period. Consequently, the demand for customs duty, interest, and penalties was set aside, and the appellant's appeal was allowed, effectively quashing the department's claims against the appellant. Highlights Customs Wed, 16 Apr 2025 08:38:45 +0530 https://www.taxtmi.com/highlights?id=87477