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TMI Blog2008 (12) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... t so that he could not claim the benefit of Transfer of Residence as per the EXIM policy, which enables a person, who has been working and residing abroad, to import the Car subject to certain conditions, one of them being that he had been using it at least for one year prior to the date on which the car was imported – Customs department doubted the genuineness of such import - HC refused to inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho has been working and residing abroad, to import the Car subject to certain conditions, one of them being that he had been using it at least for one year prior to the date on which the car was imported. 3. Petitioner lodged the Bill of entry but the customs officials declined clear the same on the ground that the petitioner is not eligible to import the vehicle since it was not in his posses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious doubt as to whether the import effected by the petitioner, was actually on behalf of his Uncle one Rajagopalan. 6. It is upto the Customs Department to ascertain whether the person who has lodged the Bill of Entry is actually the owner of the vehicle or whether he was acting on behalf of another person. This is a matter for adjudication. But I do not see any reason, in the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. (b) Petitioner shall also furnish a bank guarantee for half of the assessable value of the vehicle, as determined by the first respondent, on a provisional basis, pending finalization of the adjudication proceedings. Such bank guarantee shall be kept alive for such period as is necessary for finalization of the adjudication proceedings. But the bank guarantee shall not be invoked except after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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