2009 (3) TMI 465

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..... imported cars claiming TR benefit. However, in the course of adjudication the department found that imported vehicles were not used by the importers for the required minimum period of one year and so much so respondents were not entitled to import under the Transfer of Residence Rules. Held that- importers have not been given TR benefit for imported cars, restriction introduced by adjudicating aut .....

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..... minimum period of one year and so much so respondents were not entitled to import under the Transfer of Residence Rules. In fact TR benefit was declined and the imported vehicles were confiscated under Section 114D of the Customs Act. However, adjudicating officer after levying penalty gave an option to redeem the vehicle on payment of duty and redemption fine. Respondents opted for payment of red .....

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..... e declined TR benefit in regard to imported cars, and consequently they got release of the vehicles on payment of redemption fine and penalty, we have not been able to understand under what provision prohibition can be introduced against sale of imported car other than under TR Scheme. In the circumstances, since respondents have not been given TR benefit for the imported cars, restriction introdu .....

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