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Issues involved: Import of a BMW car without producing the required 'Homologation Certificate' as per ITC PN 4 (RE-2001) 1997-2002, leading to confiscation under Section 111(d) and penalty under Section 112(a) of the Customs Act, 1962.
Summary: The Appellate Tribunal CESTAT, Mumbai, in the case of the import of a BMW model X530 car without the necessary 'Homologation Certificate' as mandated by ITC PN 4 (RE-2001) 1997-2002, dated 31-3-2001, resulting in confiscation under Section 111(d) and penalty under Section 112(a) of the Customs Act, 1962, examined the issue comprehensively. The Tribunal noted that the ITC PN 4 (RE-2001) 1997-2002 requires importers to have valid certification of compliance with CMVR rules for the vehicle model being imported. It was observed that the Board had allowed subsequently procured certificates to fulfill the requirements, and in this case, a certificate from a foreign agency was obtained post-import, which should be considered valid. The Tribunal emphasized that the liability to produce the Homologation Certificate lies with the dealer, not the appellant. Regarding the violation of CMVR rules, the Tribunal found no evidence of non-compliance by the appellant and clarified that such obligations primarily fall on the dealer. Noting that a similar model car had been cleared by Delhi Customs, the Tribunal presumed compliance with CMVR rules unless proven otherwise. Consequently, the Tribunal set aside the order of confiscation, as the appellant's import was deemed eligible. Subsequently, the penalty on the importer was also revoked since the confiscation was annulled. The appeal was allowed, and the order against the appellant was overturned. In conclusion, the Tribunal's decision favored the appellant, emphasizing the importance of compliance with regulatory requirements and the distinction of responsibilities between importers and dealers in such cases.
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