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2014 (1) TMI 1480 - CESTAT CHENNAIDemand of duty - Confiscation of cars - Registration of vehicle not obtained - whether the seizure of the goods as on the date of seizure is legally valid and the adjudication proceedings, consequent thereon, is sustainable - Held that:- in spite of the specific condition in the license that the car should be registered as a tourist taxi it was not so registered for more than 6 months. The circumstances under which the car was seized also indicates that the car was being used for purposes other than that for which it was stated to be imported - car should have been put to use for activities which earn foreign exchange though the argument that the entire export obligation should be discharged by earning from fare charges of the cars was not accepted by the Court - bank guarantee is not sufficient form of pre-deposit - Conditional stay granted.
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