Import of brand new vehicle or not - Valuation of the ...

Tribunal Rules Low-Mileage Vehicle Registered in UAE as New, Qualifies for Customs Duty Exemption.

February 28, 2024

Case Laws Customs AT

Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the tribunal found that the vehicle's low mileage (121 km) and registration in UAE were not sufficient evidence to deem it as used. It emphasized that registration in UAE was likely for technical formalities and not for actual use.

View Source

← Previous Next →

Import of brand new vehicle or not - Valuation of the ...

Tribunal Rules Low-Mileage Vehicle Registered in UAE as New, Qualifies for Customs Duty Exemption.

February 28, 2024

Case Laws Customs AT

You may also like:

The importer imported consignments of "Ground Colemanite (B2O3 40%) Natural Boron Ore" and claimed exemption from basic customs duty under relevant notifications. The...

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely...

The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

E-way bill Rules - Rule 138D as amended - Facility for uploading information regarding detention of vehicle

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

The Instruction No. 11/2024-Customs issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, addresses...

The Appellate Tribunal considered whether the assessee, a trust registered u/s 12AA, qualified for exemption u/s 11 as a charitable entity. The AO argued the trust's...

This notification amends various earlier customs duty notifications by making changes to the tariff item entries, descriptions, and rates of duty applicable to certain...

The appellant imported goods declared as 'Low Aromatic White Spirit' classifiable under Customs Tariff Heading (CTH) 2710 1990, while the adjudicating authority...

The issue pertained to the inclusion of demurrage charges in the assessable value for payment of customs duty under the Customs Valuation (Determination of Value of...

CENVAT credit - What is the meaning of expression “which are exempt from the duties of customs” under rule 6(6)(vii) of CENVAT Credit Rules, 2004 - even 2.5% duty of...

Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

Quick Updates: