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2018 (1) TMI 1096 - AT - CustomsImport of vehicle - it was alleged that new vehicle imported is not meeting the requirement of Centre Motor Vehicle Rules (CMVR), 1989 - whether the impugned goods under consideration were imported in violation of policy? - Held that: - Admittedly, the goods imported are motor vehicle brought in CKD condition for the ease of import and transport. Necessarily, these items are to be used as motor vehicle in India and are governed by Motor Vehicle Rules - When the appellant intended to import ‘motor vehicle’ the requirement of Motor Vehicle Rules are to be complied. The Policy stipulations clearly make out that various conditions including Type Approval Certificate by the competent authority is a mandatory requirement for any vehicle imported into India. The imported goods are in violation of Import Policy Notes applicable during the relevant time - quantum of penalty reduced as goods have been completely confiscated by the department - appeal allowed in part.
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