https://www.taxtmi.com/caselaws?id=53257 The Tribunal ruled in favor of the importer, declaring the confiscation and penalty imposed by the Joint Commissioner of Customs as illegal. It found that the importer was entitled to import the vehicle as per the Public Notice, emphasizing that ownership requirements were not explicitly mandated. The Tribunal criticized attempts to introduce additional conditions not specified in the notice and set aside the order of confiscation and penalty, allowing the appeal with consequential relief. en-us Wed, 07 Jul 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53257 The Tribunal ruled in favor of the importer, declaring the confiscation and penalty imposed by the Joint Commissioner of Customs as illegal. It found that the importer was entitled to import the vehicle as per the Public Notice, emphasizing that ownership requirements were not explicitly mandated. The Tribunal criticized attempts to introduce additional conditions not specified in the notice and set aside the order of confiscation and penalty, allowing the appeal with consequential relief. Case-Laws Customs Wed, 07 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53257