9911796707
TMI Blog2007 (12) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... In both these cases, the Commissioner of Customs has, by two separate adjudication orders, confiscated the Toyota Lexus LS 460, imported by both the appellants herein from Japan, on the ground that Type Approval Certificate TS COP of the International accredited agency from the country of origin, was not furnished by the importers, as per the requirement of Para 7 of licensing note, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... International Accredited Agency as seen from at S. No. 313 of Policy Circular No. 26 (RE-2003) 2002-2007, dated 9-2-2004 issued in pursuance of Department of Commerce Notification No. 34, dated 9-2-2004 for issue of requisite certificate. A letter by Shri J.S. Gujral was written on 7-3-2007 and reminder sent on 30-4-2007 and Shri M.P.S. Gujral wrote to the Accredited Agency on 15-1-2007. The Minis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 't provide you with the documents you requested for. As we are not familiar with the Indian customs clearance system, it's difficult for us to give you advice regarding this matter. We are very sorry that we can't meet your request." 3. In the case of Shri J.S. Gujral, there was no response from the agency. The import of Shri J.S. Gujral was on 17-5-2007 while import of Shri M.P.S. Gujral w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 16-1-2006, both relating to import of vehicles. In the case of Althaf Shoes Pvt. Ltd. (supra) it has been held that liability to produce the Homologation Certificate in terms of ITC Public Notice 4 (RE-2001) 1997-2002, dated 31-3-2001 provided for import of new car, shall be upon the dealer and not upon the importer. In the case of M/s. Metro Palace Hotel Pvt. Ltd. (supra), the same view has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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