Exemption to Motor Car Imported by an Indian Repatriate from Iraq or Kuwait

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....f the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest as to do, hereby exempts a motor car when imported into India by an Indian repatriate from Iraq or Kuwait (hereinafter referred to as the 'importer') through the land customs station at Attari, Amritsar, from - (a) the whole of the duty of customs leviable thereon which is s....

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.... any other manner and the importer gives an undertaking to this effect to the Assistant Collector of Customs, Amritsar at the time of clearance of the car; (iii) the importer shall inform the Assistant Collector of Customs or Central Excise having jurisdiction over the place where the importer is going to reside in India by a registered letter or by personally delivering the letter in his offic....