2010 (3) TMI 495

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..... ered and obtain certificate from the RTO. Thus the vehicle shall be provisionally released by the department. - 16 of 2010 - - - Dated:- 23-3-2010 - V.C. Daga and K.K. Tated, JJ. S/Shri Prakash Shah i/b. Uday Warunjikar, for the Appellant. Shri R. Ashokan, for the Respondent. [Order]. - P.C. : Heard. Perused appeal. Admit, on the following substantial question of law : "Wheth .....

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..... l for the appellant agreed to furnish an undertaking that the petitioner shall produce the Certificate of Registration of the vehicle within 60 days from the date of releasing the subject vehicle and that subject to the certification of the sitting capacity of the vehicle, it would be liable for classification. In the event of classification, the appellant shall first pay the differential duty as .....

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..... 5. So far as the 'Type Approval Certificate' is concerned, the judgment of the Delhi High Court is brought to our notice in the case of J.S. Gujral v. Commissioner of Customs - 2008 (225) E.L.T. 265 (Tri.-Delhi) wherein in paragraph (6), it is observed that directions to issue such Type Approval Certificate cannot be implemented for the reasons stated therein, with which we concur. 6. In the .....

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