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TMI Blog2007 (9) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle at USD 56,000 CIF. Upon examination, the vehicle was found to be LEFT HAND DRIVE and petrol-run with engine capacity of 3500 cc. Any type approval certificate from any approved agency listed in policy Circular No. 26/2004 was not submitted by the importer. The country of manufacture was Germany, but the import was from UAE. The bills of landing filed by the importer mentioned a UAE port as the port of loading and Chennai as the port of discharge. The description of goods given in the document indicated that the cargo orientated from Hamburg in Germany. The invoice produced by the importer was found to have been issued by M/s. Choice Motors, UAE and the same indicated that the vehicle was of RIGHT HAND DRIVE. However, the chassis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms (IMP.), JCH, Nhava Sheva [2005 (188) E.L.T. 504 (Tri. Mumbai)]. It is submitted that the car imported by the appellant is of the same model as the one imported by M/s. Metro Palace Hotel Pvt. Ltd. and that, once the same model was allowed to be imported into India earlier without insisting on type approval certificate, it is not open to the Customs authorities to resist the subsequent import of the same model of car by the appellant. With regard to valuation, it is submitted by learned Counsel that the appellant had satisfied the requirements of Rule 10A of the Valuation Rules by producing the relevant documents including the dealer's invoice and, therefore, resort to Rule 8 was unwarranted in this case. It is submitted that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same as the chassis no found on the vehicle. In these circumstances, we are not in a position to decide for certain that the appellant was importing the same model of BMW car as the one imported by the above hotel. After a perusal of the relevant conditions stipulated under the then prevailing Exim Policy relating to import of new vehicles, we note that, for claiming exemption from the conditions mentioned at S.No. 2(II)(c) of the Import Licensing Notes under Chapter 87 of the Exim Code, the importer should necessarily produce type approval certificate/conformity of production from an international accredited agency from the country of origin, with a notarized English translation thereof. The said certificate should stipulate that the vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case in which show-cause notice was waived by the importer. However, it appears from the records that the party was given an opportunity to furnish evidence in support of the declared value under Rule 10A of the Valuation Rules and accordingly they produced an invoice dated 5-12-2005 issued by one M/s. Choice Motors, who were claimed to be dealers, in UAE, of BMW car manufactured in Germany. This invoice contains identity particulars such as vehicle model no., chassis no. etc. The claim of the appellant is that the vehicle had been shipped from Germany and subsequently transhipped from UAE and, therefore, the value mentioned in the dealer's invoice should be accepted in view of the international practice relating to trade in motor vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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