2009 (3) TMI 465

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.... [Judgment per: C.N. Ramachandran Nair, J.]. - Connected appeals are filed against the orders of the Tribunal upholding the order of the Commissioner of Customs (Appeals) lifting the condition imposed by the adjudicating authority against sale of imported car for two years from the date of import. Respondents imported cars claiming TR benefit. However, in the course of adjudication the department ....

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....by the department, the order of Commissioner of Customs (Appeals) is confirmed by the Tribunal, against which these appeals are filed. 2. Standing counsel appearing for the appellant contended that imported cars are not allowed to be sold for two years. However, admittedly this condition is applicable only for those cars imported by availing TR benefit where importer enjoyed concessional rate o....