Home Highlights November 2013 Year 2013 This

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1. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

2. Eligibility for concessional rate of additional duty on import of car - Notification No. 64/93-CE - it was almost impossible to visualise a situation where a foreign...

3. Import of vehicle - Violation of condition for import of Hybrid car - The appellant is a bona fide buyer of the car from an independent dealer of the car - it cannot be...

4. Old car imported with lot of modification and without the Type Approval Certificate/ COP from international accredited agency was in contravention of the import policy -...

5. Depreciation on imported cars - amalgamation / merger - Respondent assessee had acquired the asset i.e. imported cars after the cut off date i.e. 1st April, 2001 and,...

6. Customs Duty concession to EVs imported under of the Ministry of Heavy Industries' Scheme - The introduction of a specific customs duty rate of 15% for EVs imported...

7. Import of second hand cars misdeclaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the...

8. Import of second hand cars mis-declaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the...

9. Import of a new Ferrari Car F430, Fi Coupe - The Settlement Commission has arrived at the factual finding that the car imported is a new car and applied the exemption...

10. Violation of policy conditions - import of used car - prohibited or restricted goods or not - The car which was imported, the importation of the same was not prohibited....

11. Import of Toyota Land Cruiser Prada Car - Mis declaration of model of the car as 1996 model, which is actually 2003 - applicant failed to make out a prima facie case - AT

12. Import of car for use by the company - The appellant chose the second route and have failed to produce necessary certificate to avail the benefit of said notification....

13. Imports of high end cars/SUVs - Valuation - Old car or new car - Benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - misdeclaration proved - decided against the...

14. Re-Confiscation of car from purchaser after import - confiscation of car is not sustainable - the appellant is a bona fide purchaser of the car and have no role in...

15. Import of a car - new or used car - Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new...