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2011 (4) TMI 1173 - AT - CustomsConfiscation - import of a new car - import of car from Japan, did not produce the required type approval certificate pleading that in spite of efforts they could not get the same - importer had applied to the accredited agency i.e. Ministry of Land, Infrastructure and Transport, Japan for issue of the type approval certificate/COP, the agency declining to issue a certificate – Held that:- law cannot ask a person to do the impossible, held that in such a case, the condition of production of type approval certificate cannot be insisted, Commissioner’s order confiscating the car and imposing penalty is not sustainable, appeal is allowed
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