Saif Ali Khan on Monday failed to appear before Additional Customs Commissioner G S Narang despite being summoned to answer the charges of duty evasion on imported car Toyota Lexus.

“Khan was asked to appear during the working hours but did not turn up till 7 p.m. We shall call him again”, officials said in Mumbai.

According to customs officials, the car was allegedly imported under the Transfer of Residence (TOR) rules by a passenger, Kolangara Mamunhi Mohammed who flew into Mumbai from Dubai in January 2004. The vehicle was endorsed on his passport for import under TOR.

Under the TR rules, only NRIs who have stayed abroad for at least two years and owned the vehicle for six months are eligible to bring the car to India on their relocation to the country. The owners of such cars are also banned to sell the vehicle for two years, the sources added.

The modus operandi in some cases is that the buyer of such vehicle enters into a lease arrangement with the car owner who comes from abroad. A loan is advanced to the owner equivalent of the value of the car and a clause is inserted in the agreement that if the loan is not paid the car would be retained by the lender.

Earlier, Salman Khan had bought Land Cruiser in this manner, the sources said.

Sanjay Dutt had to pay a fine of Rs 40 lakhs for his Porche as he was found to have evaded duty in purchasing the car, the sources added.