Home Case Index All Cases Customs Customs + HC Customs - 2009 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 465 - HC - CustomsCar Import- Connected appeals are filed against the orders of the Tribunal upholding the order of the Commissioner of Customs (Appeals) lifting the condition imposed by the adjudicating authority against sale of imported car for two years from the date of import. Respondents imported cars claiming TR benefit. However, in the course of adjudication the department found that imported vehicles were not used by the importers for the required minimum period of one year and so much so respondents were not entitled to import under the Transfer of Residence Rules. Held that- importers have not been given TR benefit for imported cars, restriction introduced by adjudicating authority against sale of imported cars for two years was rightly cancelled by Commissioner and re-confirmed by Tribunal.
|