2016 (10) TMI 130 - AT - Customs

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.

Summary

Issues involved: Import of a Car without a Homologation certificate leading to confiscation and penalty under Customs Act, 1962.

Analysis:
1. Adjournment Request: The appellant did not appear, and a request for adjournment was made, which was declined due to the matter's age being from 2005. The appeal was taken up for disposal without the appellant present.

2. Import of Car without Homologation Certificate: The issue revolved around the import of a Car without a Homologation certificate, leading to the confiscation of the vehicle under Section 111(d) of the Customs Act, 1962. The adjudicating authority found the imported Car liable for confiscation and imposed a redemption fine and penalty on the appellant.

3. Grounds of Appeal: The appellant, being an individual importer, argued that they could not obtain the homologation certificate as they were not a manufacturer of the Car. They contended that as users, they should not be required to fulfill the conditions of the Central Motor Vehicles Act, 1969 related to homologation certificates.

4. Homologation Certificate Requirement: The Tribunal noted that a homologation certificate is necessary for any new type of Car being imported for the first time into India. Since the imported Car was indeed a new import into India, the adjudicating authority's decision to confiscate the vehicle was upheld.

5. Decision: After considering the arguments and grounds of appeal, the Tribunal found no merit in the appellant's case. The appeal was rejected, and the decision to confiscate the Car and impose a penalty was upheld.

This detailed analysis covers the issues involved in the legal judgment regarding the import of a Car without a Homologation certificate, the grounds of appeal, and the Tribunal's decision to reject the appeal and uphold the confiscation and penalty imposed under the Customs Act, 1962.