9911796707
TMI Blog2000 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... These are two appeals filed by the Revenue against the common impugned order dated 21-6-1999 passed by the Commissioner of Customs (Appeals), Chandigarh. 2. Facts of the case in brief are that appellant Shri Noor Mohd. during gulf war came to India from Kuwait on 30-12-1990. He imported one car Model No. Toyota Cressida and crossed to India via Land Customs Station Attari Road (LCS). The ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On considering the facts and circumstances, the Commissioner (Appeals) decided the appeal in favour of the party observing that "I have considered the matter. It is apparent that the person left Iraq in distress, during Gulf war and travelled by road till the Attari Border in India by force of circumstances. Appellant No. 1 imported a car without Customs duty availing the benefit of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the jurisdiction". 3. Arguing for the Revenue Shri R.D. Negi, ld. JDR submitted that to avail the benefit of Notification No. 258/90 the conditions therein are to be fulfilled. In the instant case neither the party has produced the CCP within the stipulated time nor complied with the other conditions inasmuch as the party has parted with the car by executing the GPA in favour of the secon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in terms of Notification No. 258/90-Customs, dated 23-10-1990. 4. On a careful consideration of the submissions made by both the sides and perusal of the records, I find that execution of GPA in favour of the second appellant does not amount to sale or part with. I find that the point at issue has been properly analysed by the Commissioner (Appeals) in para 3 of his order. I do not fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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