Case Note & Summary
The petitioner, Kirti M. Kothari, a disabled person suffering from Polio affecting his left arm, imported a car with appropriate modifications under a Central Government policy introduced for the International Year for the Physically Handicapped Persons (1981). The policy permitted physically handicapped persons to import cars with suitable designs and exempted them from producing a Customs Clearance Permit (CCP), with customs duty leviable at only 50% of the ad-valorem value. The petitioner imported the vehicle accordingly, but the respondents (Union of India and Collector of Customs, Bombay) insisted on a CCP, leading the petitioner to file a writ petition. The petition came before a learned Single Judge on 11th December 1987, who granted interim relief in terms of prayer clause (c), permitting the petitioner to obtain clearance of the car under the exemption order he had received from the Central Government. The petition was admitted on the same date. The court, in its oral judgment delivered on 20th July 2006 by a division bench comprising H.L. Gokhale and V.R. Kingaonkar, JJ., noted the brief facts and the interim order already granted. The judgment does not contain a final decision on the merits beyond the interim relief, as the matter appears to have been disposed of with the interim order continuing.
Headnote
A) Customs Law - Exemption for Physically Handicapped Persons - Import of Modified Vehicles - Customs Clearance Permit (CCP) - The petitioner, a disabled person suffering from Polio, imported a car with modifications under the Central Government policy for the International Year for the Physically Handicapped Persons. The respondents insisted on a CCP, but the court held that the policy did not require such a permit and granted interim relief allowing clearance under the exemption order. (Paras 2-3)
Issue of Consideration
Whether a physically handicapped person importing a modified car under the Central Government policy for the International Year for the Physically Handicapped Persons is required to produce a Customs Clearance Permit (CCP) for clearance.
Final Decision
The court granted interim relief in terms of prayer clause (c) permitting the petitioner to obtain clearance of the car under the exemption order. The petition was admitted. The final judgment appears to have been disposed of with the interim order continuing.
Law Points
- Customs duty exemption
- physically handicapped persons
- import of modified vehicles
- Customs Clearance Permit (CCP) requirement
- Central Government policy
