2017 (4) TMI 1161

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..... the impugned order dated 19.9.2013 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant imported vehicle through M/s. Ajay Overseas Shipping Custom House Agent declared as one unit Splinter 315 CDI 4.5 V8 . The Custom House Agent filed a Bill of Entry .....

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..... hority issued an Order-in-Original No.37/2010 dated 09.02.2010 confiscating the vehicle for contravening the provisions of the FTP and the Customs Act. An option for redeeming the vehicle on payment of an R.F of Rs. 3,00,000/- was granted to the importer. A personal penalty of Rs. 1,50,000/- was also imposed on the appellant. Aggrieved by the order of the adjudicating authority, the appellant file .....

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..... dealer that the vehicle conforms to EC Emission Regulation as confirmed by Type Approval Certificate. He further submitted that though the appellant could not produce the certificate as per the provisions of Section 126 of the Central Motor Vehicles Rules, 1989 for the vehicle model being imported but he submitted that this certificate can only be insisted by the registering authority and not by t .....

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..... es the Hon'ble High Court of Kerala has held as under: "Confiscation of imported vehicle - Non-production of type approval certificate - Import policy requires production of type approval certificate in respect of every model of vehicle imported - However vehicle imported is produced by world renowned vehicle manufacturer Toyota - Same types of vehicles imported to India on earlier occasions - T .....

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..... on and further, in view of the judgment of the Hon'ble Kerala High Court cited supra, I find that the imposition of fine and penalty, in the facts and circumstances of the case, is not justified and therefore, I set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any. ( Operative portion of the Order was pronounced in Open Court on 21/03/2017 )
C .....

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