2010 (5) TMI 654 - HC - Customs

Whether Tribunal is right in holding that the confiscation of respondent s vehicle for non production of type approval certificate is untenable Held that - type approval certificate is mainly required to ensure that the vehicle is safe and road worthy for public use and it is to be considered by the registering authority while registering the vehicle and not by the Customs authority when it is imported, assumption of the department that the importer has imported the vehicle which is unfit for use on road is also absurd, Delhi High Court has upheld the view of the Tribunal because the importer cannot be expected to get what is not possible to obtain, appeal is dismissed

Summary

The Kerala High Court dismissed the appeal against the Customs Tribunal's order confiscating a vehicle for not having a type approval certificate. The Court ruled that the certificate is mainly needed for road safety during vehicle registration, not importation, especially for vehicles from reputable manufacturers like Toyota. The Court found the department's assumption that the vehicle was unfit for road use as absurd, citing a similar Delhi High Court case. The appeal was therefore dismissed.