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2008 (9) TMI 279 - AT - CustomsConfiscation of car on ground that car was not imported from USA ( country of manufacture) and no TAC (Type Approval Certificate) was produced - As designated agency from country of manufacture do not figure in the Policy Circular referred to in the licensing note, the importer could not be required to produce any such certificate when he imports a vehicle from the USA - further, allegation that car not imported from USA, is not justified in view of fact that the Bill of Lading submitted at the time of import along with B/E shows that car had been imported from USA via Thailand - confiscation and penalty not justified
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