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2010 (10) TMI 144 - HC - CustomsConfiscation – Car import – Transfer of Residence - condition that no person entitled to sell the vehicle imported while coming to India for permanent settlement after two years continuous stay abroad pregnant with the condition that such person must be a owner or title holder of the vehicle - right to sell vehicle after expiry of two years contemplates transfer of title arising from the transaction of sale and purchase - Tribunal holding that it was not necessary for the importer to prove his ownership or title to the vehicle during his stay abroad and that he need not be the owner of the vehicle for next two years after importation thereof during stay in India - Tribunal suffers from non-application of mind since the Tribunal directed release of vehicle after collection of duty assessed thereon forgetting the fact that as per the public notice, payment of full duty was a condition precedent and that the duty was duly paid by the importer – Order unsustainable
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