1986 (11) TMI 64 - HC - Customs

Court overturns refusal to import car, citing lack of evidence.

The High Court criticized the authorities for unsubstantiated reasons in refusing the petitioner's application to import a car purchased abroad. Finding ... Writ jurisdiction - Customs - Transfer of residence Issues:Challenge to the dismissal of an application for import permission for a vehicle purchased abroad.Analysis:The petitioner, a widow of a retired Customs officer, resided in London with her daughter and son-in-law from 1974 to 1985. She purchased a Mercedes Benz car in London and sought permission to import it to India. The authorities refused her application citing various reasons, including insufficient earnings to purchase the car, lack of possession of the vehicle for three months abroad, and financing by her son-in-law. The High Court found the reasons provided by the authorities to be unsubstantiated and arbitrary. The Court noted that the petitioner's earnings and savings were sufficient to purchase the car, and her son-in-law's financial assistance was legitimate. The Court criticized the authorities for not conducting a thorough investigation and relying solely on the petitioner's submissions. The Court quashed the impugned order and directed the authorities to permit the petitioner to import the car upon payment of duty, subject to certain restrictions.In the judgment, the Court highlighted the lack of material evidence to support the authorities' findings against the petitioner. The Court emphasized that the petitioner's stay in London with her daughter and son-in-law was undisputed, and her earnings were deemed satisfactory to afford the car. The Court deemed the authorities' refusal to be arbitrary and lacking a factual basis. The Court also addressed the issue of the vehicle not being in the petitioner's possession abroad for three months, noting that the timeline contradicted this claim. The Court further discussed the financing of the car by the petitioner's son-in-law, asserting that the funds provided were part of the petitioner's legitimate earnings and savings. The Court criticized the authorities for not challenging the petitioner's assertions with substantial evidence, leading to the quashing of the refusal order.The judgment focused on the legal aspects of the case, emphasizing the authorities' duty to make decisions based on factual evidence and not arbitrary assumptions. The Court stressed that findings should be supported by material and that the authorities failed to rebut the petitioner's claims adequately. The Court concluded that the impugned order was unjust and directed the authorities to allow the petitioner to import the car with appropriate duties and restrictions. The judgment highlighted the importance of fair and evidence-based decision-making in administrative matters, ensuring justice and due process for individuals seeking legal remedies.