TMI Blog2009 (10) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... ny violation of the Foreign Trade Policy and hence did not order for confiscation of the said car. We find that once similar car is imported and is cleared, Type Approval Certificate for the subsequent imports need not be insisted upon - confiscation set aside - appeal allowed - decided in favor of appellant. - C/501/2009 - 1349/2009 - Dated:- 19-10-2009 - Shri M.V. Ravindran and P. Karthikeyan, JJ. Shri P.A.Augustin, Advocate, for the Appellant. Shri U. Raja Ram, DR, for the Respondent. ORDER This appeal is directed against the Order-in-original No. 66/2009, dated 20-04-2009 vide which the adjudicating authority has ordered for the confiscation of the vehicle imported by the appellant with an option to redeem the same on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of Entry No. 811892, dated 6-8-2008 which was allowed to be cleared without imposing fine and penalty and the current bill of entry which has been filed by the appellant is No. 241472, dated 2-3-2009. He submitted that the copy of the bill of entry and TR6 challan were produced and it was not considered by the adjudicating authority. 3. Ld. DR would reiterate the findings of the adjudicating authority. 4. We have considered the submissions made at length by both sides and perused records. We find that the issue involved in this case is regarding the confiscation of the vehicle new Toyota Alphard Royal Lounge imported from Japan by the appellant. It is undisputed that the said vehicle/car was imported from Japan directly and all dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Delhi and Hon ble High Court in their judgment/order dated 17-10-2008 in para-6 held as under :- 6. In these circumstances, the Tribunal was of the view that since the importers had filed their bills of entry only after applying to the International Accredited Agency and only after the agency had replied that they would not be in a position to issue the certificate as required, insisting on the condition stipulated in the said Import Policy would, therefore, amount to asking the importer to do the impossible. The Tribunal placed reliance on the maxim lex non cogit ad impossibilia which means that the law cannot ask a person to do the impossible. We agree with these observations and views of the Tribunal. As per the Import Policy the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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