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TMI Blog2011 (3) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lared assessable value of Rs. 28,583/-. Its clearance was sought under Transfer of Residence Rules . The adjudicating authority found that the importer (respondent) was not eligible for the benefit of the said rules as she had not fulfilled certain condition under Import Licensing Notes to Chapter 87 of the Customs Tariff Schedule. The value of the vehicle was enhanced to Rs. 51,825/-. The vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the vehicle was in the possession of respondent for more than 1 year when she was abroad, thereby satisfying the crucial condition under the TR Rules. According to the appellant, ownership over the goods also should have been established by the respondent. In this connection, the learned SDR has relied on the Hon ble High Court s judgment in Commissioner of Customs (Imports) Vs. Ganji Mallaia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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