2000 (6) TMI 223

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....hese are two appeals filed by the Revenue against the common impugned order dated 21-6-1999 passed by the Commissioner of Customs (Appeals), Chandigarh. 2.  Facts of the case in brief are that appellant Shri Noor Mohd. during gulf war came to India from Kuwait on 30-12-1990. He imported one car Model No. Toyota Cressida and crossed to India via Land Customs Station Attari Road (LCS). The car....

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.... On considering the facts and circumstances, the Commissioner (Appeals) decided the appeal in favour of the party observing that "I have considered the matter. It is apparent that the person left Iraq in distress, during Gulf war and travelled by road till the Attari Border in India by force of circumstances. Appellant No. 1 imported a car without Customs duty availing the benefit of Notifica....

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.... the jurisdiction". 3.  Arguing for the Revenue Shri R.D. Negi, ld. JDR submitted that to avail the benefit of Notification No. 258/90 the conditions therein are to be fulfilled. In the instant case neither the party has produced the CCP within the stipulated time nor complied with the other conditions inasmuch as the party has parted with the car by executing the GPA in favour of the second....