Car Importation Not Prohibited; One-Year Usage Rule Violation Doesn't Justify Confiscation.

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....Violation of policy conditions - import of used car - prohibited or restricted goods or not - The car which was imported, the importation of the same was not prohibited. It is not the case of the revenue that there was any prohibition insofar as the importation of the car was concerned at any point of time and admittedly, the only violation, if at all, was the non-usage of the said car for a period of one year abroad, before importation. That ipso facto cannot make the car liable for absolute confiscation - AT....