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2016 (10) TMI 130 - CESTAT MUMBAI

2016 (10) TMI 130 - CESTAT MUMBAI - TMI - Restriction on import of a car - Homologation certificate - Held that: - the requirement of homologation certificate is mandated for any new type of Car, which is imported first time into India. - The car which was imported, was imported first time in India without homologation certificate - restriction rightly imposed - confiscation, redemption fine and penalty justified - appeal rejected - decided against appellant. - Appeal No. C/774/05 - A/90486/ .....

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n this case is regarding the import of a Car, which was restricted as appellant could not produce a Homologation certificate. The adjudicating authority after considering the submissions made before him by the appellant in reply to the allegation made, held that the Car imported is liable for confiscation. Accordingly, he confiscated the said vehicle under the provisions of Section 111(d) of the Customs Act, 1962 with an option to redeem the same on payment of redemption fine of ₹ 5,90,000 .....

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