TMI Blog2011 (6) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the appellant and after complying with procedural formalities for transshipment of imported goods from one port to another, orders are set aside and the matter remanded to the original adjudicating authority - C/629-631/2008 - C/234-236/2011(PB), - Dated:- 3-6-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Shri Sudhir Malhotra, Advocate, for the Appellant. Shri Amrish Jain, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. All the three appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner of Central Excise Customs, Kanpur vide which he has absolutely confiscated 345 electric bicycles imported by M/s. Hindustan Steel Industries. He h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led. 5. Based upon the investigations, proceedings were initiated against the appellant mainly on the two grounds : (i) That the import of the vehicle is not made at a port specified in the import policy for import of such goods. (ii) The electric bicycles were not in fully CKD condition for availing the benefit of Notification No. 21/02-Cus., Sl. No. 345. It was also alleged that as the appellants have not complied with Rule 126A of Central Motor Vehicle Rules, 1989, which is a pre-condition for import of the electric bicycles as per the import licensing note to Chapter 87 of ITC (HS). The said rule required the importer to produce a valid certificate from ARAI, Pune. It was alleged in the notice that the documents placed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the other objection he submits that the authorities may be directed to clear one sample set of complete parts of one electric bicycle so as to facilitate the importer to approach the ARAI, Pune for the requisite certificate. He further submits that in the absence of a sample bicycle, it would not be practically possible for him to obtain the certificate. 8. We note that the Commissioner has made an observation that even in respect of the earlier import at Patparganj, the importer has not been able to obtain the requisite certificate in terms of Rule 126A of Central Motor Vehicle Rules. However, in the interest of justice, we are of the view that the appellants should be given a chance to obtain the said certificate from the proper auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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