https://www.taxtmi.com/caselaws?id=204093 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. en-us Thu, 10 Mar 2011 00:00:00 +0530 Tue, 28 May 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204093 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. Case-Laws Customs Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204093