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TMI Blog2007 (12) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... e certificate for the reasons stated in its reply on 7-2-2007, the confiscation and penalty are not sustainable and hence, set aside - appeal allowed. - C/412-413/2007-SM - 1840-1841/2007-SM(BR)(PB) - Dated:- 26-12-2007 - Ms. Jyoti Balasundaram, J. REPRESENTED BY : Ms. Kanchan Kaur, Advocate, for the Appellant. Shri S.L. Meena, DR, for the Respondent. [Order]. In both these ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty is Rs. 2,00,000/-, while fine and penalty imposed on Shri Mohinder Pal Singh Gujral is Rs. 4,50,000/- and Rs. 1,00,000/-respectively. 2. I have heard both the sides and perused the records. I find that both the importers had applied to the International Accredited Agency, namely, Ministry of Land, Infrastructure and Transport, Tokyo, Japan, which was the specified International Accredited Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote that not all the Japanese technical regulations harmonize with the ECE regulations. This means that only a part of the Japanese technical regulations harmonize with the ECE regulations. Therefore, the Japanese government doesn t issue a certificate which states that a motor vehicle complies with all ECE regulations. For this reason, we regret to inform you that we can t provide you with the do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cogit ad impossibilia . 4. Learned Counsel has drawn my attention to the decisions of this Tribunal in the case of Althaf Shoes Pvt. Ltd. v. CC (Imports), JCH, Nhava Sheva reported in 2005 (188) E.L.T. 504 (Tri. - Mum.) which has been followed in the case of M/s. Metro Palace Hotel Pvt. Ltd. v. CC (Imports) Mumbai - II, Final Order No. A/294/IV/SMC /WZB/2006, dated 16-1-2006, both relating to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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