2010 (5) TMI 654

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..... s to be considered by the registering authority while registering the vehicle and not by the Customs authority when it is imported, assumption of the department that the importer has imported the vehicle which is unfit for use on road is also absurd, Delhi High Court has upheld the view of the Tribunal because the importer cannot be expected to get what is not possible to obtain, appeal is dismiss .....

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..... rld renowned vehicle manufacturer Toyota. It is the further finding that same types of vehicles are imported to India on earlier occasions. In our view type approval certificate is mainly required to ensure that the vehicle is safe and road worthy for public use and it is to be considered by the registering authority while registering the vehicle and not by the Customs authority when it is importe .....

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