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2013 (11) TMI 387 - CESTAT MUMBAIImport of brand new vehicle or not - Exemption under notification no. 21/2002 CUS dated 1 March 2002 - Held that:- Whether a vehicle is or is not new is a pure finding of fact. The facts which have been found by the Settlement Commission indicate that the car was in fact a new car which was transshipped from the manufacturer in Italy to the Ferrari dealer in the U.K. who sold the car to a dealer in the U.K. The Respondent purchased the car from the dealer in the U.K. The Settlement Commission has noted that the registration of the car in the U.K. was only to comply with the requirement of the licensing authorities in the U.K. who require registration even for the purposes of exportation. The car was not used in the U.K. The finding that the vehicle was a new motor vehicle is not perverse or contrary to the evidence - Following decision of COMMISSIONER OF CUSTOMS (IMPORT) Versus NOSHIRE MOODY [2012 (5) TMI 386 - BOMBAY HIGH COURT] - Decided in favor of assessee.
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