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2007 (12) TMI 362 - AT - CustomsConfiscation and penalty - Import of vehicle - Held that: - the importer has been asked to fulfil the condition which is impossible for him to fulfil, namely, procuring Type Approval Certificate from the International Accredited Agency which has declined to issue the certificate for the reasons stated in its reply on 7-2-2007, the confiscation and penalty are not sustainable and hence, set aside - appeal allowed.
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