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2010 (7) TMI 353 - AT - CustomsCar import – transfer of residence – Post import conditions - car was confiscated at the time of its import for violation of Condition enumerated in serial (a) of Clause of Condition No. 3 that the importer was not having the possession of the car for one year abroad before coming to India - condition of post import that the vehicle shall not be sold for two years not applicable on the importer - penalties are imposed it means that the respondents are not availing of the TR concessions which enable them to import the car without obtaining licence - conditions of "No Sale' need not insisted upon
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