2004 (1) TMI 409

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....1997-2002, dated 31-3-2000. However, the authorities have not conceded to the request and held that the vehicle was not in his name and, therefore, the same cannot be granted. They have ordered for confiscation and imposed RF of Rs. 2.5 lakhs and penalty of Rs. 1 lakhs. The matter was heard on more than one occasion and the department was also called upon to file a report in the matter. The plea raised by the Counsel in the case is that the notification does not lay down any condition that the vehicle had to be registered in the appellant's name. He submits that the only criteria that the notification laid down was that "all such imports shall carry a "No Sale" condition of 2 years which shall be endorsed by the Customs Authorities on the p....

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.... stay abroad are entitled to import automobile vehicle in terms of the policy and the vehicle with the documents particularly, the Passport shall be endorsed "No Sale" condition for 2 years which shall be endorsed by the Customs Authorities on the passport/registration documents at the time of import and by the Regional Transport Authorities, when such vehicles are presented for registration in India". As held by the the Mumbai Bench in the case of Commissioner of Customs (Import), Mumbai v. Gangaram P. Kerkar [2003 (162) E.L.T. 1102 (T)], there is no requirement for registration of the vehicle in the appellant's name. The findings recorded by the Tribunal in Paras 4 and 51 are reproduced herein below :- "After hearing rival submissions, p....