Exemption to Motor Car Imported by an Indian Repatriate from Iraq or Kuwait - 258/90 - Customs -Tariff

Exemption to Motor Car Imported by an Indian Repatriate from Iraq or Kuwait Notification No. 258/90-Cus. Dated 23-10-1990 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest as to do, hereby exempts a motor car when imported into India by an Indian repatriate from Iraq or Kuwait (hereinafter referred to as the 'importer') through the land customs station at Attari, Amritsar, from - (a) the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely - (i) the importer produces evidence to the satisfaction of the officer not below the rank of a Deputy Collector of Customs that - (a) the said motor car was registered with the appropriate authorities at Kuwait or Iraq on or before the 31st day of July, 1990 in the name of the importer; (b) the importer has travelled from Iraq or Kuwait in the said motor car before entering the land customs station at Attari; (ii) the importer shall not part with the motor car within a period of 5 years from the date of importation by way of sale, transfer, loan or in any other manner and the importer gives an undertaking to this effect to the Assistant Collector of Customs, Amritsar at the time of clearance of the car; (iii) the importer shall inform the Assistant Collector of Customs or Central Excise having jurisdiction over the place where the importer is going to reside in India by a registered letter or by personally delivering the letter in his office against acknowledgement, that the importer has brought the said motor car to the said place availing of the benefit of this notification, giving full particulars of the motor car with or without accessories and shall undertake to produce the motor car before the said Assistant Collector as and when required by him to verify the possession of the motor vehicle with the importer; (iv) the importer at the time of clearance gives a declaration to the Assistant Collector of Customs, Amritsar that no other motor car has been imported by him or any member of his family in terms of this notification. Explanation: - For the purpose of this notification, "Indian repatriate from Iraq or Kuwait" means an Indian national - (1) who has been ordinarily residing in Kuwait or Iraq immediately before the 31st Day of July, 1990; (2) who leaves or has left Kuwait or Iraq for India on or after the 2nd Day of August, 1990; and who produces evidence to that effect to the satisfaction of an officer not below the rank of a Deputy Collector of Customs.