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1. Import of vehicle - Violation of condition for import of Hybrid car - The appellant is a bona fide buyer of the car from an independent dealer of the car - it cannot be...

2. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

3. Violation of import conditions - the present vehicle (in CKD condition) was imported having electric capacity of more than 250 watt which as per mandatory requirement is...

4. Classification of imported goods - Navigation System - Multifunctional Devices or not -The Tribunal upheld the Order-in-Appeal No.84/2018, confirming the classification...

5. 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....

6. Classification of imported goods - Turbochargers which are suitable for use only in Off-highway equipment i.e., for generators, earth moving equipment etc. - The AAR...

7. Imports of high end cars/SUVs - Valuation - Old car or new car - Benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - misdeclaration proved - decided against the...

8. Classification of goods - rate of GST - supply of PVC floor mats (Cars) - Exclusions from CTH 8708 - As is evident, PVC floor mats, for four wheel motor vehicles, does...

9. Classification of imported goods - Parts of E-Rikshaws - General interpretative rules of classification under customs cannot be read into any other statute including the...

10. Import of car for use by the company - The appellant chose the second route and have failed to produce necessary certificate to avail the benefit of said notification....

11. Classification of the imported vehicles - Sportsman Forest Tractor - it can accommodate only one person i.e. driver of the vehicle - The vehicles are rightly...

12. Violation of Export Promotion Capital Goods (EPCG) Scheme in import of vehicle - Mere parking of the vehicle at a particular place cannot be considered as violation of...

13. Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal...

14. Import of second hand cars misdeclaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the...

15. Import of second hand cars mis-declaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the...