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TMI Blog2011 (4) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... is not sustainable, appeal is allowed - C/176/2010-SM(BR) - 364/2011-SM(BR)(PB), - Dated:- 28-4-2011 - Shri Rakesh Kumar, J. Shri P.A. Augustin, Advocate, for the Appellant. Ms. Rim Jhim Prasad, SDR, for the Respondent. [Order]. For import of a new car, type approval certificate/COP of an international accredited agency from the country of origin or an EC type approval certificate/certificate of COP , of an accredited agency from any member state of European Union, including a notarized English translation thereof, is required to be furnished by the importer and this approval stipulates that the vehicle imported complies with all the ECE regulations for the vehicle. The accredited agencies have been notified vide Pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the Commissioner s order and remanded the matter for de novo adjudication in the light of Hon ble Delhi High Court s judgment in the case of CC, New Delhi v. J.S. Gujral (supra). Matter was adjudicated de novo vide order-in-original dated 21-1-10 by which distinguishing the appellant's case from the case of J.S. Gujral, the Commissioner again ordered confiscation of the car with option to redeem on fine of Rs. 2,00,000/- and beside this, penalty of Rs. 50,000/- was imposed. The Commissioner while ordering confiscation observed that while in the case of J.S. Gujral, the importer had applied to the accredited agency in Japan prior to the import but they had declined to issue such a certificate, in the present case the records do not sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondition of producing the type approval certificate/COP from the accredited agency from Japan cannot be fulfilled, in accordance with the Hon ble Delhi High Court s judgment, the import of the car should have been allowed without imposing any fine and penalty and it is not material as to whether the appellant had applied to the accredited agency prior to the import or not and that in view of this, the impugned order is not correct. 2.2 Mrs. Rimjhim Prasad, the learned Departmental Representative defended the impugned order by reiterating the Commissioner findings and emphasized that in this case no evidence has been produced by the importer that he had applied to the accredited agency in Japan for issue of the type certificate/COP, that J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Hon ble Delhi High Court where the car had been imported from Japan and the importer had applied to the accredited agency i.e. Ministry of Land, Infrastructure and Transport, Japan for issue of the type approval certificate/COP, the agency declining to issue a certificate had stated as under :- Japan has its own system of law and regulations related to motor vehicles. We, the Ministry of Land, Infrastructure and Transport, Judge if motor vehicles comply with all the Japanese technical standards concerning safety, environment, etc. and grant type designation or type approval for those motor vehicles. Please note that not all the Japanese technical regulations harmonize with the ECE regulations. This means that only a part of the Japane ..... X X X X Extracts X X X X X X X X Extracts X X X X
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