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TMI Blog2008 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... a Lexus LS 460 imported by the respondents from Japan. The Commissioner of Customs had, by separate adjudication orders dated 24.05.2007, confiscated the cars under Section 111(d) of the Customs Act, 1962. The Commissioner of Customs, however, in the case of J. S. Gujral imposed a redemption fine of Rs 4 lacs and penalty of Rs 2 lacs whereas in the case of Mohinder Pal Singh Gujral a redemption fine of Rs 4.5 lacs and penalty of Rs 1 lac was imposed. Being aggrieved by the said confiscation orders, the respondents preferred appeals before the Tribunal. The only ground on which the confiscation was made was that the importers had not submitted Type Approval Certificate/ COP from the accredited agencies as mentioned in Policy Circular No. 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall stipulate that the vehicle to be imported complies with all the ECE Regulations. The said paragraph (7) also indicates that the accredited agencies have been notified vide Policy Circular No. 26 dated 09.02.2004 3. The said Policy Circular No. 26 has been issued by the Directorate General of Foreign Trade, Government of India to all licensing authorities and to all Commissioners of Customs. The said Circular notifies the list of international accredited agencies for issuance of a Type Approval Certificate/COP. The relevant entry for the purposes of these appeals is at serial No. 33 which pertains to Japan, which is the country of origin in respect of the said cars. The said entry indicates the accredited agency as "Ministry of Land, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e complies with all ECE regulations. For this reason, we regret to inform you that we can't provide you with the documents you requested for." 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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