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2009 (10) TMI 792 - AT - CustomsConfiscation of imported vehicle - New Toyota Alphard Royal Lounge - confiscation of the goods is due to non-production of Type Approval Certificate/COP of an accredited agency and it is in violation of the Foreign Trade Policy - Held that: - the Type Approval Certificate/COP of the international accredited agency needs to be produced if goods/cars which come into India for the first time. As seen from the records that similar car was imported through Chennai Port on 6-8-2008 and was cleared by the customs authority. While clearing the said car from Chennai Port, the customs authorities did not find any violation of the Foreign Trade Policy and hence did not order for confiscation of the said car. We find that once similar car is imported and is cleared, Type Approval Certificate for the subsequent imports need not be insisted upon - confiscation set aside - appeal allowed - decided in favor of appellant.
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