2002 (6) TMI 507

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....ls filed by the Revenue, the issue involved is whether the conditions of the Notification No. 258/90-Cus., dated 23-10-90 has been violated making the imported car liable to confiscation and imposition of penalty under the Customs Act, 1962. 2. When the matter was called, no one was present on behalf of the Appellants. In fact the notice sent to them has been received back from the postal au....

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....d and also parted with the car to respondent No. 2. The Commissioner (Appeals) under the impugned Order, however, set aside the Adjudication Order holding that one of the condition of the Notification No. 258/98-Cus. was that the importer would not part with or sale the car within a period of five years; that merely executing GPA (General Power of Attorney) in favour of somebody did not tantamount....