2009 (12) TMI 375

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..... he order of the Commissioner (Appeals) setting aside the confiscation of used Hyundai Terracan Motor Car imported by the respondent herein under Transfer of Residence Rules, under Section 111(d) of the Customs Act, 1962 read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992 on the ground that the car was not in the possession of the importer i.e. the vehicle was not reg .....

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..... Shanavas v. Commissioner of Customs, Cochin [2003 (162) E.L.T. 218] holding that ownership is not relevant to determine clearance of a car without a licence. Therefore, no contravention of Section 111(d) is made out against the importer and hence the order setting confiscation and penalty is upheld and the appeal rejected. (Operative part of the order was pronounced in open court on 4-12-2009)

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