2017 (4) TMI 1161 - AT - Customs

Imposition of redemption fine and penalty - import of new Mercedes Benz Sprinter 315 CDI Traveliner with an engine capacity of 2148 cc - case of Revenue is that the importer has not produced a valid certificate of compliance as per the provisions of Rule 126 of the Central Motor Vehicle Rules (CMVR), 1989. This resulted in the said import becoming improper and liable to confiscation - Held that - the vehicle imported is a brand new vehicle and the appellant has produced a certificate from the dealer that the said vehicle conforms to the EC Emission Regulation - the imposition of fine and penalty is not justified - appeal allowed - decided in favor of appellant.

Summary

Issues:
Import of vehicle without required certificate, Imposition of redemption fine and personal penalty, Compliance with import regulations and judicial precedents.

Analysis:
The appeal was against an order rejecting the appeal of the appellant and upholding the Order-in-Original. The appellant imported a vehicle declared as Splinter 315 CDI 4.5 V8 without a valid certificate of compliance as per the Central Motor Vehicle Rules. The vehicle was confiscated, and a redemption fine and personal penalty were imposed. The appellant argued that the import was legal as the vehicle conformed to EC Emission Regulation, citing a similar case from the Kerala High Court. The AR supported the findings of the impugned order.

Upon review, the Tribunal found that the imported vehicle was new and certified to conform to EC Emission Regulation. Considering the Kerala High Court's judgment, the Tribunal concluded that the imposition of fine and penalty was unjustified. Consequently, the impugned order was set aside, and the appeal of the appellant was allowed with any consequential relief.

This case highlights the importance of complying with import regulations, particularly regarding the required certificates for vehicle imports. The Tribunal's decision was influenced by the certification provided by the dealer and the precedent set by the Kerala High Court in a similar matter. It underscores the need for a thorough examination of the facts and legal precedents to ensure a just outcome in matters of import regulations and penalties.