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2008 (8) TMI 264 - AT - CustomsImport of car – allegation that there is violation of condition of Import Licensing Note of Para 2 (II) (a) (iv) AND Para 2(II)(c) of ITC (HS) Policy - country of manufacturer is U.S.A., which is not mentioned in Policy Circular No. 26 – USA manufacturers have system of self certification, therefore, allegation of violation of Para-2(II)(c) r.w. Policy Circular No. 26, dated 9-2-2004 is not maintainable - Since no evidence produced that the vehicles were imported from USA(country of manufacture), confiscation of the vehicles for violation of Para 2 (II)(a) (iv) is upheld
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