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TMI Blog2010 (1) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... o all the Regulations specified in the Motor Vehicles Act, 1988 and the Rules made there under – Held that: - the conditions cannot be fulfilled by the respondent and, therefore, the direction of the lower appellate authority, contained in the last sentence of the impugned order, is incapable of being carried into effect - only consequence of non-compliance with this direction of the lower appellate authority or, in other words, non-fulfillment of “other terms and conditions of the notification” by the respondent is that the motorcycle will have to be re-exported - the respondent is liable to reexport the motorcycle and the departmental authorities are liable to enable him to do so. The Appellate Commissioner’s order for personal use of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy to the effect that the second-hand/used vehicle had been tested immediately before shipment for export to India and also conformed to the original 'homologation certificate' issued at the time of manufacture. There were certain other conditions also. Having found that the importer (respondent) had not fulfilled many of the above conditions in respect of the motorcycle, the Additional Commissioner of Customs ordered confiscation of the vehicle under Section 111(d) of the Customs Act. However, an option to re-export the vehicle on payment of redemption fine of Rs. 30,000/- within a period of one month was given to the importer. A penalty of Rs. 5000/- was also imposed on him under Section 112(a) of the Act. In an appeal filed by the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant conditions stipulated in Notification No. 4 (RE-2001)/1997-2002 dated 31-3-2001. It is also submitted that atleast two conditions are not capable of being fulfilled, at this juncture. On a perusal of the said conditions, which have been specified in the grounds of appeal, I find that these conditions had to be com plied with by the importer at the time of importation with reference to the pre shipment condition of the vehicle. The pre-shipment condition of the vehicle is now a matter of history and nothing can be done by the respondent today to en sure that the motorcycle in its pre-shipment condition, conformed to the 'homologation certificate' issued by the manufacturer or to the specifications stipulated under the relevant In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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