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Issues:
1. Waiver of pre-deposit of redemption fine and penalty. 2. Requirement of type approval certificate for imported Bentley car. Analysis: 1. The applicant filed an application for the waiver of pre-deposit of redemption fine and penalty concerning the import of a "New Bentley Continental GR Coupe Petrol RHD Car" from the UK. The lower authorities held the vehicle liable for confiscation under Section 111(d) of the Customs Act, 1962, as the applicant did not comply with the Import Licensing Note 2(II)(c) and Note 7(a) of Chapter 87 of ITC (HS) Classification along with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992. 2. The applicant's counsel argued that the car was imported for personal use and highlighted that Bentley has an Indian Agent who regularly imports the same model of car. Referring to a previous import by the dealer, the counsel contended that there was no need for a type approval certificate as the same model had been previously imported into India. Citing Tribunal decisions in similar cases, the counsel sought relief for the applicant. 3. On the other hand, the SDR contended that the applicant failed to provide the required type approval certificate as mandated by Note 7(a) of Chapter 87 of ITC (HS) Classification. As the applicant could not produce the certificate, the confiscation was deemed appropriate, and strict conditions were recommended. 4. After considering both arguments and examining the records, the Tribunal addressed the issue of the type approval certificate requirement for the imported Bentley car. The Tribunal noted the reliance on a previous bill of entry filed by the dealer and the interpretation of Chapter Note 7(a) of the ITC (HS) Classification. While the Tribunal acknowledged the precedent set by previous decisions, it emphasized the need for a detailed analysis of the specific applicability of the classification provisions. 5. Given the circumstances where the same model of car had been previously imported by the dealer and the current import was for personal use, the Tribunal directed the applicant to provide a bank guarantee of Rs. 3.00 lakhs. Upon submission of the bank guarantee, the lower authorities were instructed to provisionally release the vehicle within three days. This detailed analysis of the judgment highlights the key issues of waiver of pre-deposit and the requirement of a type approval certificate for the imported Bentley car, providing a comprehensive understanding of the Tribunal's decision.
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