Per S.L. Peeran : The appellant is an importer of second-hand Mitusubishi car. The appellant had returned to India from Dubai on transfer of residence and filed necessary documents to show that the car was exported from Dubai in his name. He sought for clearance of the same and to grant of the benefit of Public Notice No. 3 (RE-2000)/1997-2002 dated 31.3.2000 [reported in 2000 (37) RLT M109]. 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 passport/registration documents at the time of import and by the Regional Tran