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2008 (12) TMI 171 - HC - CustomsReturn to India - Import of Car due to transfer of Residence - Petitioner, who was working and residing abroad, purchased a Volkswagen Beetle Car, and when he returned to India, the Car was also imported. The car was in his possession only for a few months prior to import so that he could not claim the benefit of Transfer of Residence as per the EXIM policy, which enables a person, who has been working and residing abroad, to import the Car subject to certain conditions, one of them being that he had been using it at least for one year prior to the date on which the car was imported – Customs department doubted the genuineness of such import - HC refused to interfere into the adjudication matter but directed the department to release the car on furnishing of security and bank guarantee and deposit of fine
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