1998 (12) TMI 196

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....espondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the car imported by P.K. Mathew Varghese, respondent in appeal could be cleared in terms of ITC Public Notice No. 202/92-97, dated 30th March, 1994, issued by the Director General Foreign Trade. More particularly we are concerned with whether the condition in A(a) of this public notice....

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....had not that he could afford to by the car and that it was in his use and denied the benefit of the notification. On appeal from this order the Commissioner (Appeals) held in the impugned order that importer was in Dubai, for several years and hence did not agree that he is not in a position to afford the car. He said that appellant was the owner of the vehicle legally and the car should be presum....