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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Foreign Privileged Persons can retain vehicles duty-free after three years in India under Rule 4B, 1957.</h1> Rule 4B of the Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957, allows a privileged person retiring or leaving their post in India to retain a motor vehicle without paying customs duty if it has been used in India for at least three years. If the vehicle has not been used for three years or is sold or disposed of, customs duty is applicable. If the person decides to sell the vehicle, it must be offered to the State Trading Corporation with the Central Board of Excise and Customs' permission. Rule 5 provisions apply to any customs duty payable.