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TMI Blog2013 (11) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... nt makes with different values. Otherwise there is no change in material facts. Appeal No.C/108/2008 filed by Mangilipalli Pradeep Ramu 2. The first appellant Mr. Mangilipalli Pradeep Ramu, imported a motor car of Cadillac Escalade model, valued at US$ 61500/- and filed Bill of Entry dated 29-11-2007. The assessable value of the car was worked out at Rs. 24,76,282. 3. The motor car was manufactured in USA but was invoiced by a dealer in Dubai and shipped from Thailand. The import policy in relation to cars stipulated various conditions. One condition, as per para 2(II) (a) (iv) of the import policy to Chapter 87 of the ITC HS Policy, was that the vehicle should have been imported from the country of manufacture. This condition was not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts is that they received documents from the supplier which showed shipment of vehicle originating from USA to UAE and from UAE to Thailand and Thailand to India and that should be good enough to meet the first requirement. Further the requirement that cars should be imported from the country of manufacture was waived by amendment of the policy by the Government by Notification No.74 (RE-2008)/2004-09 dated 30-12-2008 in respect of cars costing more than an FOB value of US$ 40,000/-. 8. As regards Homologation Certificate and Type Approval Certificate the argument of the appellants is that GOI had not notified the International Accredited Agency in USA which should have issued such certificates though GOI had notified names of such agencie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e International Accredited Agency and only after the agency had replied that they would not be in a position to issue the certificate as required, insisting on the condition stipulated in the said Import Policy would, therefore, amount to asking the importer to do the impossible. The Tribunal placed reliance on the maxim-lex non cogit ad impossibilia which means that the law cannot ask a person to do the impossible. We agree with these observations and views of the Tribunal. As per the Import Policy the importers were required to obtain the Type Approval Certificate/COP from the international accredited agency of the country of origin of the goods. In this case the cars have been imported from Japan and, therefore, it was only the Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er had to import the car from USA and the condition could not have been met and hence it should have been relaxed. He says that the Commissioner has rightly confiscated the goods and the redemption fine and penalty imposed are very reasonable considering the nature of contravention. According to him there is no case to interfere with the order of the Commissioner. 13. We have considered arguments on both sides. 14. The relevant provisions in Import policy relating to import of cars are reproduced below: 2(II) The import of new vehicles shall be subject to the following conditions : a. The new vehicle shall - (i) have a speedometer indicating the speed in Kilometres per hour ; (ii) have right hand steering, and controls (applicable on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a c (i) above. (ii) for the purpose of defence requirements; and (iii) for the purpose of R&D by vehicle manufacturers. (7) Import of new vehicles having an FOB value of US $ 40,000 or more and engine capacity of more than 3000cc for petrol run vehicle and more than 2500cc for diesel run vehicles by ; (a) individuals, (b) Companies and firms importing under the EPCG Scheme and (c) OEMs (Original Equipment Manufacturers -who have manufacturing and service network in India) will be exempt from the conditions at Sl. No. (2)(II)(c) above. However, at the time of Customs clearance, a Type Approval Certificate/COP of an international accredited agency from the country of origin, including a notarized English translation, thereof, shall be fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of lex non cogit ad impossibilia. So we respectfully follow the decision of the Hon High Court and hold that there is no reason to confiscate the car on this ground. Appeal no. Cus-109/2008 filed by Rehman Shaikh 17. In this case the car imported was 'Hummer H2' and the price of the car was US$ 55000 (CIF) with assessable value at 2224777.50. The Bill of Entry was dated 09-10-2007. The redemption fine was Rs. 4,00,000/- Penalty as Rs. 2,00,000/-. The goods were supplied by Dollar Auto Dubai. The coods were shipped from Thailand to India. Appeal No. Cus-110/2008 filed by Jorawar Singh Sehmbi. 18. In this case the Car Imported is 'Hummer H2' with a price of US $ 55000 (CIF) with assessable value of Rs. 2294215/. Bill of Entry is dated 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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