https://www.taxtmi.com/highlights?id=96518 Applicability of carnet exemption turned on residency and absence of prohibited activity; the tribunal found no bar to an Indian citizen resident abroad using a carnet and no evidence the appellant undertook paid employment or gainful occupation during the visit, so ineligibility alleged by the adjudicating authority did not apply. The car remained under customs control and prior or subsequent conduct was irrelevant to notification administration. Consequently, confiscation under customs law lacked legal authority and the fines and penalties imposed were set aside, allowing the appeal. en-us Mon, 02 Feb 2026 08:20:23 +0530 Mon, 02 Feb 2026 08:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96518 Applicability of carnet exemption turned on residency and absence of prohibited activity; the tribunal found no bar to an Indian citizen resident abroad using a carnet and no evidence the appellant undertook paid employment or gainful occupation during the visit, so ineligibility alleged by the adjudicating authority did not apply. The car remained under customs control and prior or subsequent conduct was irrelevant to notification administration. Consequently, confiscation under customs law lacked legal authority and the fines and penalties imposed were set aside, allowing the appeal. Highlights Customs Mon, 02 Feb 2026 08:20:23 +0530 https://www.taxtmi.com/highlights?id=96518