Car imported into India remained “new” for customs purposes even if it was registered abroad before export eligible for 60% Concessional Duty

Jatin Ahuja Vs Commissioner of Customs (CESTAT Delhi)

Conclusion: Car imported into India remained “new” for customs purposes even if it was registered abroad before export, provided the registration was a legal requirement and the car was unused, therefore, the question of demanding any duty short paid on account of re-determination of the assessable value did not arise.

Held: Assessee had imported a Bentley Flying Spur Automatic from the United Kingdom in October 2009 for personal use. The declared value was Rs. 73.84 lakh, based on a

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