9911796707
TMI Blog2013 (11) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... because the Tribunal does not have before it all the facts and constraints that result in a policy. We are also not able to agree with the contention that since the policy has been amended in December 2008, the amended position should be applicable for imports made in 2007. This argument if accepted will also lead to considerable difficulties to the Government in the matter of implementation of import policies from time to time which changes depending on various factors - cars were imported in contravention of the condition that the car should have been imported from the country of manufacture and the cars were rightly confiscated under section 111 (d) of the Customs Act - However, there is no contravention of other conditions - Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c), was that the vehicle should have a homologation certificate This condition was also not met by the importer. 4. Yet another condition was that the importer was required to produce Type Approval certificate/Certificate of Conformity of Production (COP). This condition was also not complied with. 5. Since the car was imported in contravention of the conditions specified in the Import Policy of the Government of India, as indicated above, the car was confiscated under section 111(d) of the Customs Act 1962 and allowed to be redeemed on payment of a redemption fine of Rs. 4,00,000/-. Further a penalty of Rs. 2,00,000/- has been imposed under section 112 of the Customs Act on the importer. Aggrieved by the order the appellant has fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the manufacturer in USA and the manufacturer certified that the type was in conformity with ECE Regulations and that should be good enough to meet the requirements of the conditions laid down in the policy. The appellants submit basically the conditions regarding Homologation Certificate and Certificate of COP from an international accredited agency in USA was an impossible condition to be met in the case of cars manufactured in USA because there was no such agency in USA and the appellants cannot be asked to meet impossible conditions. 9. The appellants plead that the appellants had no intentions to evade payment of any customs duty or avoid any import regulation and hence the confiscation of the goods, the redemption fine and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate/COP. The respondents had applied to the said Ministry for the Type Approval Certificates/COPs but the Ministry had flatly refused in so many words. In such a situation the respondents could not be expected to submit the Type Approval certificate/COP from the said agency. We are, therefore, no inclined to interfere with the impugned order passed by the Tribunal. 11. The Ld AR for Revenue submits that this is a case where the import was made in contravention of the condition that the car should have been imported from the Country of Origin. The argument that the goods were shipped from USA to UAE to Thailand and then to India and hence the condition is complied with meaningless. For any goods, if the country of manufacture and place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... headlamps to suit keep left traffic; and (iv) be imported from the country of manufacture. b. In addition to the conditions specified in (a) above, the new vehicle shall conform to the provisions of the Motor Vehicles Act, 1988 and the rules made thereunder, as applicable, on the date of import. c. Whoever being an importer or dealer in motor vehicles who imports or offers to import a new vehicle into India shall, (i) at the time of importation, have valid certificate of compliance as per the provisions of rule 126 of Central Motor Vehicle Rules (CMVR), 1989, for the vehicle model being imported, issued by any of the testing agencies, specified in the said rule; (ii) be responsible for all the provisions assigned to the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be imported complies with all the ECE Regulations for the complete vehicle. The accredited agencies have been notified vide Policy Circular No. 26 dated 9.2.2004. 15. We are not in agreement with the contention that proving the path of the goods imported is sufficient to meet the condition that the goods should have been imported from the country of manufacture. It is not for the Tribunal to guess the reason behind the condition and order what would be sufficient compliance with the policy. The Import Policy is formulated having regard to various trade considerations of the country and international obligations. It is not for Tribunal to look into the merits and demerits of the import policy because the Tribunal does not have before it a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
