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Customs - Highlights / Catch Notes

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Import of second hand cars misdeclaring them as new - by giving ...

Case Laws     Customs

June 13, 2016

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 said car ceased to be a new car and became a 'second hand' car at the time of its import. - HC

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