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2014 (1) TMI 1745 - SCH - CustomsImport of a new Ferrari Car F430, Fi Coupe - classification - order of the Settlement Commission - High Court held that car imported is a new car and applied the exemption Notification No. 21/2002-Cus. correctly reported in [2013 (7) TMI 28 - MADRAS HIGH COURT] - Revenue here submitted that vehicle in question, prior to its import in our country had been registered in U.K., therefore, the Notification dated 01/03/2002 was not applicable - Apex Court orderd to issue notice on the application for condonation of delay as well as on the Special Leave Petition
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