2008 (12) TMI 171

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....ed CGSC Mr. Abraham Thomas and learned counsel for the Port Trust, Mr. E.K. Nandakumar. 2. Petitioner, who was working and residing abroad, purchased a Volkswagen Beetle Car, and when he returned to India, the Car was also imported. The car was in his possession only for a few months prior to import so that he could not claim the benefit of Transfer of Residence as per the EXIM policy, which enab....

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....nding finalization of the proceedings by the Customs Department. There is also a plea for refund as regards the demurrage charges sought to be imposed by the Port Trust. 5. A detailed counter affidavit flied by the Customs Department refers to the alleged ineligibility on the part of the petitioner in importing the Car, on TR Rules, and it is also alleged that the Customs Department is entertaini....

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....r as per Ext.P2 Bill of Lading, on the petitioner depositing an amount equivalent to the fine that might ultimately be imposed, on completion of the adjudication proceedings undertaken by the Department calculated on a percentage of the assessable value to be determined in this behalf by the adjudicating Officer, the first respondent, within one week from the date of receipt of a copy of this judg....