Search Results for "Imported Motor Vehicles"

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Bombay High Court Upholds Settlement Commission Order Allowing Exemption for Imported Ferrari Despite Temporary UK Registration. Temporary registration for transit purposes does not disqualify a vehicle from exemption under Notification 21/2002-CUS as 'new, not registered anywhere prior to importation'.

The case involves a challenge by the Commissioner of Customs (Import) against an order of the Settlement Commission under Section 127C(5) of the Custo...

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Bombay High Court Dismisses Customs Appeal Upholding CESTAT Order Expunging Policy Condition for Provisional Release of Imported Vehicle. Policy condition requiring testing by VRDE/ARAI held redundant when vehicle is already registered under Motor Vehicles Act, 1988.

The case involves an appeal by the Commissioner of Customs against an order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) which al...

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Bombay High Court Allows Disabled Petitioner to Import Car Without Customs Clearance Permit Under Central Government Policy for Physically Handicapped Persons. The court permitted clearance of the modified car under the exemption order, holding that the policy did not require a Customs Clearance Permit.

The petitioner, Kirti M. Kothari, a disabled person suffering from Polio affecting his left arm, imported a car with appropriate modifications under a...

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Supreme Court Upholds State Rules on Motor Vehicle Alteration Over Central Prototype Norms. Kerala Motor Vehicle Rules permit structural alterations with registering authority's approval, overriding Central Motor Vehicle Rules' restriction on deviation from prototype test.

The case involved a conflict of judicial opinion in the Kerala High Court regarding the permissibility of structural alterations to motor vehicles tha...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Case on Handling Charges. Handling charges for registration of motor cycles are not part of sale price under Section 2(25) of MVAT Act, 2002.

The Revenue appealed against an order of the Maharashtra Sales Tax Tribunal which set aside tax on handling charges collected by the respondent, a dea...

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Bombay High Court Considers Reference on Exemption for Bonded Warehouse Sales Under Section 5(2) of Central Sales Tax Act. Legal Issue Concerned Whether Transfer of Documents Before Filing Bill of Entry for Home Consumption Constitutes Sale in Course of Import Before Crossing Customs Frontiers.

The matter concerned two sales tax references made by the Maharashtra Sales Tax Tribunal under Section 61(1) of the Bombay Sales Tax Act, 1959, arisin...

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Bombay High Court Quashes RTA Resolution Mandating 1300 cc Engine for Contract Carriage Permits — Ultra Vires Motor Vehicles Act, 1988. Regional Transport Authority Cannot Impose Conditions Beyond Those Specified in Section 74 of Motor Vehicles Act, 1988.

The petitioner, Mumbai Pune Taxi Owners Association, a society registered under the Societies Registration Act, 1860, comprising taxi owners operating...