2008 (9) TMI 699

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..... [Order per : M.V. Ravindran, Member (J)]. -  This application is filed by the applicant for the waiver of pre-deposit of the amount of redemption fine and penalty. The factors that arise for consideration are that the applicant herein imported "New Bentley Continental GR Coupe Petrol RHD Car" from UK. The applicant filed Bill of Entry No. 840991 dated 23-5-2008 for the clearances of the ....

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....2673 dated 25-4-2007 vide which the dealer has imported the same model of car. He also draws our attention to the Import Licensing Note 2(II)(c), and Note 7(a) of Chapter 87 of ITC (HS) Classification read with Section 3(3) of Foreign Trade (Development & Regulation) Act, 1992 and submits that, in this case once the vehicle of the same model has been imported into India, there is no need to file a....

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....correct and the applicant should be put to strict conditions. 4. Considered the submissions made by both sides and perused the records. 5. The issue involved in this case is regarding the requirement of type approval certificate to a model of Bentley car, which is imported by the applicant and which is also offered for sale by the Indian dealer of the Bentley car. We find that the appl....