There have been lot of scams with cars imported under the TR route – including Salman Khan’s accident landcruiser which was imported in the name of a keralite.

Basically, a person returning to india takes his car back along with him and then sells in on (not allowed to sell it for 2 years).

"According to the Transfer of Residence (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"