2010 (3) TMI 495 - HC - Customs

Import policy violation The vehicle was confiscated. Held that - so far as the classification of the vehicle is concerned, it cannot be done unless there is a certificate issued by the RTO certifying the sitting capacity of the vehicle. Therefore, it is necessary to get the vehicle registered and obtain certificate from the RTO. Thus the vehicle shall be provisionally released by the department.

Summary

Issues:
1. Interpretation of the requirement for a Type Approval Certificate from a specified accredited agency.
2. Provisional release of the vehicle pending registration and classification.
3. Compliance with directives regarding the Type Approval Certificate.

Analysis:
1. The primary issue in this case revolves around the interpretation of the requirement for a Type Approval Certificate from a specified accredited agency. The court deliberated on whether the Revenue's demand for such a certificate from the country of origin, in the absence of an accredited agency there, is in line with the legal principle of lex non cogit ad impossibilia. The court referred to a previous judgment from the Delhi High Court, concurring that directions for issuing such a certificate may not be feasible.

2. Another significant aspect addressed by the court was the provisional release of the vehicle. The court noted that classification of the vehicle requires a certificate from the Regional Transport Office (RTO) certifying its sitting capacity. To facilitate this process, the court directed the provisional release of the vehicle to enable its registration with the RTO. The appellant was required to furnish a bank guarantee for a specified amount within a week of the court's order.

3. Regarding compliance with directives related to the Type Approval Certificate, the court emphasized the need for the vehicle to be provisionally released by the Customs Department and delivered to the appellant for registration with the RTO within a specified timeframe. The court outlined conditions for the appellant to maintain the vehicle, restrict its use, and produce it before the Customs Department when required. An undertaking was also required to be filed within a week to ensure adherence to the court's directives until further orders, if any.

In conclusion, the judgment addressed the legal nuances surrounding the Type Approval Certificate requirement, the provisional release of the vehicle for registration and classification purposes, and the compliance measures to be undertaken by the parties involved. The court's decision aimed to balance the legal obligations and practical considerations involved in the case.