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2006 (1) TMI 126 - AT - CustomsImport of vehicle (BMW) under EPCG licence issued by DGFT – 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 – appeal allowed
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