A total of 13 imported cars have been seized by the department from Mumbai and Delhi which were brought in through this route. Investigations indicated that in all 34 cars have been imported by Tandon and his cohorts.

Under the TR Concessions of Baggage Rules, an Indian can import a foreign car, provided he or she pays duty in foreign exchange. The only requirements are that the importer should have stayed abroad for at least two years and he should have bought the car by his own money earned abroad.

Tandon allegedly used passports of various persons who were returning to the country, sometimes with and in some cases without their knowledge. The remand plea filed by the Customs stated all the cars have been imported by Tandon from Japan with the paper work done by M/s INPUB Yokohama, owned by Satish Tandon,brother of Ashwini.