Transfer of Residence Rules entitlement confirmed for imported motor bike; ownership objection and re-export direction were rejected.

Clearance of an imported motor bike for home consumption was upheld under the Transfer of Residence Rules because the respondent had possessed the vehicle abroad for more than one year, satisfying the relevant condition for the benefit. The objection based on ownership or title was not treated as sufficient to deny clearance on the facts, particularly where the earlier decision relied on did not address the relevant import licensing note. A direction for re-export was not warranted, as no compelling justification was shown at that stage.

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Issues: Whether the respondent was entitled to clear the imported motor bike for home consumption under the Transfer of Residence Rules, or whether re-export should be directed.

Analysis: The respondent had been in possession of the vehicle for more than one year while abroad, satisfying the crucial condition for claiming benefit under the Transfer of Residence Rules. The objection based on ownership or title was not accepted as a sufficient basis to deny clearance in the facts of the case, particularly when the reliance placed on the earlier decision did not address the relevant import licensing note. The request for re-export was also not supported by any compelling justification at that stage.

Conclusion: The respondent was entitled to clearance of the goods for home consumption, and the direction for re-export was not warranted.

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