TMI Blog2014 (6) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... pe Approval Certificate, which was not fulfilled at the time of import. Even the certificate has been produced by the appellant, even though it has been produced after a long time i.e. on 30-8-2010 and in the meantime in 2004, even the requirement of Type Approval Certificate was dispensed with. The judgment of the Hon’ble Bombay High Court would not be applicable in the present situation, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Type Approval Certificate from the manufacturer. The appellant did not have the said certificate. Accordingly they executed an ITC bond and the car was released. Later on, the said requirement of Type Approval Certificate was relaxed by DGFT Notification No. 34 (RE-2003)/2002-2007, dated 6-2-2004. The appellant, later on, had obtained the Type Approval Certificate, though the said certificate wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Bombay High Court in the case of Singhania Associates v. UOI reported in 1991 (52) E.L.T. 183 (Bom.), the Import Policy at the time of issue of licence is to be taken into consideration and not the subsequent policy. 4. I have considered the submissions. I find that there is no dispute that the goods were imported under EPCG licence. The goods were covered under the said licence and we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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