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2018 (7) TMI 1803 - AT - CustomsImport of electrical tricycle without battery in CKD condition along with spare parts - it was alleged that new vehicle imported is not meeting the requirement of Centre Motor Vehicle Rules (CMVR), 1989 - Type approval certificate not produced - whether the impugned goods under consideration were imported in violation of policy? - Held that:- When the Appellants 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 present vehicle (in CKD condition) was imported having electric capacity of more than 250 watt which as per mandatory requirement is to be registered with the Motor Vehicle Authority - Thus, the imported goods are in violation of Import Policy Notes, applicable during the relevant time. Penalty - Held that:- The penalty reduced from ₹ 5,00,000/- to ₹ 1,00,000/-. Appeal allowed in part.
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