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2011 (6) TMI 508 - CESTAT, NEW DELHIImport of the electric bicycles - Penalty - alleged that as the appellants have not complied with Rule 126A of Central Motor Vehicle Rules, 1989, which is a pre-condition for import of the electric bicycles as per the import licensing note to Chapter 87 of ITC (HS). The said rule required the importer to produce a valid certificate from ARAI, Pune – Held that:- technical objection of the Revenue can be overcome by transferring the goods to the specified port and filing a fresh bill of entry for clearance of the same from the specified port. It is made clear that such transfer would be at the expense of the appellant and after complying with procedural formalities for transshipment of imported goods from one port to another, orders are set aside and the matter remanded to the original adjudicating authority
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