Court Rules Car as New for Customs; Commissioner Correctly Applies Notification No. 21/2002-Cus for Import Benefits.

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....Confiscation of Vehicle - import of car is new one or old/ used vehicle - the vehicle was registered only for the purposes of transportation for the Port. Therefore, it cannot be held that the vehicle was old and used. In that circumstances, the ld.Commissioner (Appeals) has rightly given the benefit of Notification No.21/2002-Cus - AT....