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<h1>Benefit of doubt granted in VCR import case under TR Rules</h1> The Central Government of India granted the benefit of doubt to an individual regarding the import of a VCR deemed old and used. Despite initial denials, ... Transfer of Residence Rules, 1978 - Import of one VCR The Central Government of India granted the benefit of doubt to an individual, Shri Damodaran, regarding the import of a VCR. The VCR was deemed old and used despite initial denials based on lack of signs of usage for over a year. The government accepted the proof of possession for one year as declared and released the VCR under TR Rules with consequential relief to the applicant. (Case Citation: 1991 (1) TMI 167 - GOVERNMENT OF INDIA)