TMI Blog2008 (8) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-1198/2008-SM(BR)/(PB) - Dated:- 22-8-2008 - Shri P. K. Das, Member (J) Ms. Kanchan Kaur, Advocate, for the Appellant. Shri Sumit Kumar, DR, for the Respondent. [Order]. - Common issue is involved in both the appeals and, therefore, both the appeals are taken up together for disposal. 2. The relevant facts of the case, as on record, in brief, are that both the Appellants imported one Unit "Brand New Car HUMMER H2, Right Hand Drive" each from Dollar Auto Works, Dubai, U.A.E. It has been alleged that the Appellants failed to fulfil certain conditions as laid down in the Import Licensing Note of Para 2 (II) (a) (iv) and Para 2(II)(c) of ITC (HS) Policy. The Commissioner of Customs ordered confiscation of the cars under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cedure. He further submits that it is revealed from the Bill of Lading that the Vehicle was imported from Thailand, which is clear violation of the Policy. In this connection, he drew the attention of the Bench to the relevant portion of the Policy. He also relied upon the decision of the Tribunal. 5. After hearing both the sides and on perusal of the records, it is seen that Notification No. 34/(RE-2003)/2002-2007, dated 9-2-2004 issued by Ministry of Commerce and Industry provides import of new vehicles in terms of para 2 (II) (c) of the Licensing Note of Chapter 87 of ITC (HS) Policy, at the time of customs clearance, a Type Approval Certificate/COP of an international agency from the country of origin, including a notorized English ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of Shri J.S. Gujral Another v. Commissioner of Customs, New Delhi, vide Order Nos. 1840-1841 /07-SM (BR), dated 26-12-2007 [2008 (225) E.L.T. 265 (T)] held as under :- "5. In the ratio of the above orders and noting that the importer has been asked to fulfil the condition which is impossible for him to fulfil, namely, procuring Type Approval Certificate from the International Accredited Agency which has declined to issue the certificate for the reasons stated in its reply on 7-2-07, I hold that the confiscation and penalty are not sustainable and hence, set aside the impugned orders and allow the appeals with consequential relief, if any, due to the appellants, in accordance with law." Hence, the allegation of viol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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