9911796707
TMI Blog1996 (10) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-1991 claiming benefit of duty exemption provided under Government of India s Notification No. 258/90-Cus., dated 23-10-1990 and 259/90-Cus., dated 23-10-1990 on the plea that the motor vehicle had been imported by him from Kuwait. The motor vehicle was released to the appellant u/s 143 of the Customs Act, 1962 on execution of Bond and after production of CCP within two weeks and the clearance of the vehicle was allowed on assessing the same to nil duty in terms of Notification No. 258/90-Cus. On subsequent scrutiny of the relevant documents like passport, registration papers of the car it was noticed after the break of war in Kuwait on 2-8-1990, the appellant came to India on 23-8-1990 by air at Bombay and went back to Jordan. The passpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It was contended by the respondent that the exemption under Notification No. 258/90-Cus. was admissible to him. After considering the submissions the ld. Assistant Collector confirmed the demand. On appeal, the ld. Collector (Appeals) set aside the order of the Assistant Collector and released the car on the ground that the car was in possession of the respondent and was registered in his name since 1985; that the car was left in Jordan on 23-10-1990 as is evident from the letter of the Indian Embassy; that the respondent also produced CCP granted by the Chief Controller of Imports-Exports, therefore, the conditions of the Notification were fulfilled. 4. Shri Jangir Singh, the ld. DR submitted that in the instant case the car was not dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 deliverying the letter in his office against acknowledgement, that the importer has brought the said motor car to the said place availing of the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of the Notification, we find that the only difference is that the respondent herein had not directly came from Kuwait to India in one spell but had deposited the car in Amman and then had travelled in the car from Amman to Attari Land Customs Station, India. We find that the car was left in Amman and was later on collected from Amman. This fact has been supported by the letter of the Indian Embassy, Jordan. We also observe that there is no condition in the Notification that journey in the car between Kuwait and India could not be broken. The car no doubt had travelled from Kuwait to the Land Customs Station at Attari and therefore, we hold that condition No. (i)(b) is fully fulfilled and thus the respondent herein is entitled to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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