TaxTMI 
TaxTMI 
TaxTMI 
1998 (6) TMI 365
X X X X Extracts X X X X
X X X X Extracts X X X X
....appeal is directed against the order dated 26-11-1993 passed by the Commissioner of Customs (Appeals), Mumbai whereby he has upheld the order of confiscation of a car imported by the appellant in the adjudication order of the Additional Commissioner of Customs, Mumbai. 2. The facts in the brief are that the appellant is a holder of the Indian Passport and was residing with her husband and ch....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ife and was living in Dubai with her husband and children. The car has been purchased by her husband in 1986 and was in the use of the family. The husband had another car and the car which is now imported was in the use of the appellant and the children. The learned Counsel contended that the imported car fulfills the condition in the ITC public notice as the car was in the possession of the appel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ase that this is a highly technical view to take. Admittedly the car has been in the possession of the family of the appellant and the appellant was living in Dubai as housewife with no independent means of her own. The car had been purchased by her husband and kept for the use of the appellant and her children and hence it was in their use. These are circumstances which could be given due regard ....