1994 (2) TMI 64

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....xplain why it is only that. 2. The petitioner was an Indian national residing abroad and returned to India on 9th November, 1993. 3. On the 20th August 1992 he had bought a Mercedes Benz car in the United Kingdom paying a price of 80/90 thousand D. M. The car was registered in his favour on the 16th October, 1992. According to the public notice dated 26-6-1992 annexed at page 24 of the Writ ....

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....tition. 7. The Collector has confiscated the car and has imposed a personal penalty of Rs. 4 lac. 8. In my opinion the above is a harsh and oppressive order against which the petitioner is entitled to relief as the reason given by the Collector on the interpretation of the condition quoted above is manifestly erroneous in law and such error appears on the face of the order. 9. Affidavits ....

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....absolute ownership of the car is established beyond doubt by the importer, as in this case, it cannot but be that the car continues to be in the use of the importer unless it can be shown that he has made a Trust or put it to the use of somebody else or hired it out or has done some such thing which has substantially interfered with the absoluteness of his title or his right to immediate possessio....