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TMI Blog2005 (1) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... d to India in contravention of import policy the customs authorities detained the car and undertook an investigation. Shri Hanumantha Yenkanna Gunda was examined by Superintendent of Central Excise at Hyderabad on 18-2-1999. Shri Hanumantha Yenkanna Gunda disowned the import. In his statement he has stated to the effect that he was working as a minial with Abu Dhabi Municipal Corporation for the last 22 years, that whatever meager saving he got, he used to purchase some land and build a house in his native place. He specifically stated that he had not imported any car. He had stated that he had handed over his passport within week of arrival in India to Sriram Reddy. He further stated that if his passport had been used for import he is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltant also referred to the Registration Certificate dated 13-9-97. He also pointed out that the car had insurance in the name of the appellant. As regards the finding that the appellant did not have the financial capacity to purchase or import the car, it is being pointed out that the appellant had a bank account in India which was being operated till 1999. With regard to the purchase of transaction, the contention is that the purchase document was lost or misplaced. ld. Consultant has emphasized that it is well settled that a NRI who seeks to import a car need not necessarily have been using the car abroad (possession is sufficient) and that his financial status is altogether not relevant. 4.We have perused the records and have heard ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o such confirmatory evidence has been produced. The appellant's explanation for delay in the registration of the car is that, at the time of purchase, he did not have a driving licence and in the absence of licence, registration would not be allowed. But it is seen that, even now the appellant has not produced a driving licence or even made a claim to the effect that he knows how to drive and he is in possession of a licence. Another circumstance going against the claim of the appellant is that duty was required to be paid in foreign exchange. On inquiry it was found that he neither possessed in India nor abroad enough foreign exchange. His only claim was that he would be able to borrow from others and make payment. Such a claim lacks subst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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