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TMI Blog2013 (9) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... cted against order-in-appeal No. 430 (EPCG)/2011(JNCH)/EXP-75 dated 28/09/2011 dated 28/09/2011 passed by the Commissioner of Customs (EP), Nhava Sheva. 2. The appellant, M/s. Asian Hotels (North) Ltd., imported one vehicle (Model No. BM 735 ILA RHD, under EPCG Licence NO. 0530132901 dated 24/05/2002 vide Bill of Entry No. 556379 dated 03/09/2002. As per the import policy prevailing at the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of import of motor vehicles having an FOB value of US $ 40,000/- or more by an individual or by companies and firms importing under EPCG scheme, the requirement of obtaining type approval certificate was done away with vide Notification No.34 (RE-2003)/2002-2007 dated 06/02/2004. The appellant also complied with the export obligation conditions and obtained Export Obligation Discharge Certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order rejected the appeal. Hence the appellant is before me. 3. The Ld. Counsel for the appellant submits that even though at the time of importation, there was a requirement of producing type approval certificate but subsequently the policy was amended. Therefore, this change should be allowed to the appellant's case also since it is a beneficial provision. In similar circumstances, this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of vehicle for non-production of type approval certificate is not sustainable in law. Again, this Tribunal in the case of Rahul Bhandare Vs. CC (Import) Mumbai - 2012 (285) ELT 225 (Tri-Mumbai) has held that type approval certificate is not required if otherwise the import of the vehicle is in order. There is no challenge by the Revenue against these decisions; therefore, these decisions have at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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