Imported Cars: No Duty Liability on Mere Possession, rules Supreme Court

The Supreme Court of India ruled that mere possession of imported cars does not attract duty liability unless they are brought into commercial use. The judgment came after a dispute where authorities sought to impose duties on cars that were imported but had not been registered or used commercially. The ruling clarifies the position on the liability of imported goods and emphasizes that mere possession does not constitute an offense under customs law unless there is intent to use the imported goods for trade.