https://www.taxtmi.com/caselaws?id=92707 The Tribunal found that the appellant, a foreign national of Indian origin returning for permanent settlement, met the one-year usage requirement for importing a passenger car under the Export and Import Policy. Despite the car being initially registered in the son's name, evidence including invoices and an affidavit confirmed the appellant's exclusive use of the vehicle for over a year before import. As a result, the impugned order confiscating the car and imposing fines was set aside, and the appeal was allowed in favor of the appellant. en-us Tue, 27 Jul 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92707 The Tribunal found that the appellant, a foreign national of Indian origin returning for permanent settlement, met the one-year usage requirement for importing a passenger car under the Export and Import Policy. Despite the car being initially registered in the son's name, evidence including invoices and an affidavit confirmed the appellant's exclusive use of the vehicle for over a year before import. As a result, the impugned order confiscating the car and imposing fines was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Customs Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92707