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2017 (4) TMI 1161 - AT - CustomsImposition of redemption fine and penalty - import of new Mercedes Benz Sprinter 315 CDI Traveliner with an engine capacity of 2148 cc - case of Revenue is that the importer has not produced a valid certificate of compliance as per the provisions of Rule 126 of the Central Motor Vehicle Rules (CMVR), 1989. This resulted in the said import becoming improper and liable to confiscation - Held that: - the vehicle imported is a brand new vehicle and the appellant has produced a certificate from the dealer that the said vehicle conforms to the EC Emission Regulation - the imposition of fine and penalty is not justified - appeal allowed - decided in favor of appellant.
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