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1 - 8 of 8 (0.40 seconds)Section 111 in The Customs Act, 1962 [Entire Act]
Section 112 in The Customs Act, 1962 [Entire Act]
Commissioner Of Customs (Import vs Noshire Moody on 26 April, 2012
4.4 The other case law quoted by the learned Advocate for the appellant is that of Honble High Court in the case of CC (Import) vs. Noshire Moody (supra). We have gone through the said judgement of the Honble Bombay High Court. In the said case the Honble High Court has held that whether a vehicle is or is not new is a pure finding into that Settlement Commission found that car was a new car which was transshipped from the manufacturer in Italy to the Ferrari dealer in U.K. who sold the car to a dealer in the U.K. Respondent purchased the car from the dealer in U.K. Registration in U.K. was only to comply with the requirement of Licensing Authorities in U.K. who require registration even for the purpose of exportation Finding that vehicle was a new motor vehicle is not perverse or contrary to the evidence. In the present case, as discussed earlier, we have already come to the conclusion that the vehicle imported is a new vehicle.
Section 50 in The Customs Act, 1962 [Entire Act]
Section 46 in The Customs Act, 1962 [Entire Act]
The Customs Tariff Act, 1975
Section 2 in The Foreign Exchange Management Act, 1999 [Entire Act]
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