2010 (3) TMI 495

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..... antial question of law : "Whether the Revenue's insistence on submission of Type Approval Certificate from a specified accredited agency from country of origin in the absence of an accredited agency in the country of origin, is contrary to the maxim lex non cogit ad impossibilia ?" 2. Heard both the learned Counsel for the parties on interim relief. Learned Counsel for the appellant brought to o .....

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..... pay the differential duty as may be worked out without raising any objection, however subject to his legal remedies as may be available. The aforesaid prayer made by the learned Counsel for the appellant is opposed by Mr. R. Ashokan, learned Counsel for the Revenue, contending that they are intending to file SLP/appeal before the Apex Court. However as yet no such appeal has been filed. 4. Havin .....

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..... hich we concur. 6. In the above view of the matter, taking over all view, we direct that the vehicle shall be provisionally released by the Customs Department and delivered in possession of the appellant for getting it registered with RTO within 60 days from the date of its release, subject to furnishing a bank guarantee of any nationalised bank with usual clause of automatic renewal in the sum o .....

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