2009 (12) TMI 375

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.... [Order]. - The Revenue challenges the order of the Commissioner (Appeals) setting aside the confiscation of used Hyundai Terracan Motor Car imported by the respondent herein under Transfer of Residence Rules, under Section 111(d) of the Customs Act, 1962 read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992 on the ground that the car was not in the possession of the....