Import of one used motor cycle under Transfer of residence (TR) ...
Importer Alleged of Under-Valuation; Motorcycle Released After Duty Payment Due to Lack of Evidence by Department.
September 14, 2019
Case Laws Customs AT
Import of one used motor cycle under Transfer of residence (TR) facility - non-fulfillment of condition for availing the relaxation from import conditions - under-valuation - Department has not brought any material on record to show that the documents produced by them are not genuine document and that there was some transfer of illegal considerations - the said vehicle directed to be released on payment of appropriate duty - AT
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