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2011 (3) TMI 275 - CESTAT, MUMBAITransfer of Residence Rules - Permitted to clear the goods for home consumption - The Hon ble High Court s judgment in Commissioner of Customs (Imports) Vs. Ganji Mallaiah (2010 -TMI - 202210 - BOMBAY HIGH COURT), wherein it was inter alia held to the effect that it was necessary for the importer to prove his ownership or title to the vehicle for the period of his stay abroad - The respondent satisfied the requirement of having to possess the vehicle for not less than one year abroad for the purpose of claiming clearance of the vehicle under TR Rules - The appellant has not made out a formidable case for re-export of the vehicle at this distant point of time - It is yet to be shown as to in what manner the vehicle, if permitted to be cleared for home consumption, would be hazardous to this country - The appellate Commissioner s order allowing clearance of the goods for home consumption is fair and just in the facts
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