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2016 (9) TMI 217 - CESTAT MUMBAI

2016 (9) TMI 217 - CESTAT MUMBAI - 2017 (345) E.L.T. 248 (Tri. - Mumbai) - Confiscation in lieu of redemption fine - Import of car for use by the company - appellant failed to satisfy the conditions of the Notification No.4/97-2002 dated 31/03/2001 - car provisionally released on ITC Bond - Held that:- it is found that the import of car is restricted. Anyone wishing to import a car has alternate route. The first route is to obtain a licence from the ministry of commerce and the 2nd route is to f .....

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v R Mainkar, Advocate for appellant Shri.MK Mall, Asst. Comm. (AR), for respondent ORDER The appellant, M/s.Depe Global Shipping Agencies Pvt. Ltd. imported a car for use by the company. The import of car was restricted as per the relevant import export policy and not permitted except against a licence or in accordance with the public notice issued in this behalf. As the importer was unable to comply with the said condition and as per their request the car was provisionally released on ITC Bond .....

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hat the Notification No.4/97-2002 dated 31/03/2001 is not applicable to them as the same is intended for the manufacture of cars. He pointed out that the clause 5 (II) (c) of the said notification required the following from the importer or dealer of motor vehicles: Whoever being an importer or dealer in motor vehicles who imports or offers to import a new vehicle into India shall, (i) At the time of importation have valid certificate of compliance as per the provisions of Rule 126 of Central Mo .....

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to do so, no further import of new vehicle of that model shall be allowed thereafter. He further argued that these conditions are meant for the manufacturers of motor vehicles who intend to import the prototype of motor vehicles. He argued that these conditions cannot be complied to individual who intended to import for personal use. He further pointed out that Notification No.31/97-2002 dated 14/09/2001 clarified as follows: 2. The conditions relating to import of vehicles (as classified under .....

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