Permission for the sale or disposal of motor vehicles

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....hich exemption from customs duty was given at the time of its importation or clearance from bond except in accordance with sub-rule (2). [(2) Any privileged person may — (a) sell or otherwise dispose of any motor vehicle referred to in sub-rule (1) to another privileged person, with the permission of Central Board of Excise and Customs through the Ministry of External Affairs; (b) re-ex....

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....n of Central Board of Excise and Customs, to the Insurance Company with whom the motor vehicle was insured without prejudice to his rights to sell or otherwise dispose of the motor vehicle in terms of clauses (a) and (b) : Provided that in case the insurance company declines to accept the offer for sale of the motor vehicle, the motor vehicle, with the permission of Central Board of Excise and ....