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2013 (9) TMI 856 - CESTAT MUMBAIImport of vehicle (BMW) under EPCG licence issued by DGFT – Inasmuch as the appellant did not comply with the requirement of ITC bond, a notice was issued to the appellant proposing to confiscate the imported vehicle and also proposing to impose penalties and confiscation was confirmed. - Held that:- license issued by DGFT for import of particular model of car by homologus condition under not. no. 34/04 cannot be questioned by custom authorities – confiscation not justified - importer not informed that their vehicle is first vehicle of particular model – homologation certificate cannot be insisted from appellants - Bank Guarantee and Bond shall be released and discharged - Following decision of METRO PALACE HOTEL PVT. LTD. Versus COMMR. OF CUS. (IMPORTS), MUMBAI-Il [2006 (1) TMI 126 - CESTAT, MUMBAI], Rahul Bhandare Vs. CC (Import) Mumbai [2013 (2) TMI 316 - CESTAT, MUMBAI] and Commissioner of Customs Vs. Ankineedu Manganti [2010 (5) TMI 654 - KERALA HIGH COURT] - stay granted.
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