2002 (6) TMI 507 - AT - Customs

Summary

The case involved the violation of conditions of Notification No. 258/90-Cus. regarding the import of a car. The car was confiscated and penalties imposed, but the Commissioner (Appeals) set aside the decision, stating that executing a General Power of Attorney did not constitute a sale. The Appeals filed by the Revenue were rejected by the Appellate Tribunal CEGAT, New Delhi.