BABU VARGHESE Vs. UNION OF INDIA

JUDGEMENT

(1.) In the wake of Gulf War which began in the firstweek of August 1990, a large number of Indian repatriates filed from lraq/Kuwait and came to the Indian border by land route through Turkey/Iran andPakistan.

(2.) Sometime in the middle of September, 1990, it was brought to thenotice of the Government of India that a large number of such repatriates whofled from Iraq/Kuwait with virtually nothing in their possession except thecar in which they escaped from the war zone. In view of the extremefinancial distress and having driven down over a distance of 20000-25000Kilometers over land, the Government of India issued a notification dated 23/10/1990 under Section 25 (1) of the Customs Act, 1962 permittingsuch persons to import the cars without payment of duty subject to the following conditions:-

(3.) It will be seen from the above that the importer of such car shallnot part with the vehicle within a period of 5 years from the date of importation by way of sale, transfer, loan or in any other manner.