https://www.taxtmi.com/caselaws?id=785854 Carnet temporary import exemption was considered in light of whether the importer engaged in 'paid employment' or 'gainful occupation'; tribunal interpreted those terms narrowly, finding no evidence of employment or compensated business activity during the visit and noting ongoing foreign residency. Because ineligibility is intended to prevent prohibited activity while using the notification and allegations outside the import period were irrelevant, the confiscation lacked legal authority. Consequently the tribunal set aside the confiscation of the vehicle and the consequential fine and penalties imposed under the customs regime, allowing the appeal. en-us Thu, 22 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785854 Carnet temporary import exemption was considered in light of whether the importer engaged in 'paid employment' or 'gainful occupation'; tribunal interpreted those terms narrowly, finding no evidence of employment or compensated business activity during the visit and noting ongoing foreign residency. Because ineligibility is intended to prevent prohibited activity while using the notification and allegations outside the import period were irrelevant, the confiscation lacked legal authority. Consequently the tribunal set aside the confiscation of the vehicle and the consequential fine and penalties imposed under the customs regime, allowing the appeal. Case-Laws Customs Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785854