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TMI Blog2017 (4) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... favor of appellant. - C/20142/2014-SM - Final Order No. 20392 / 2017 - Dated:- 21-3-2017 - Shri S. S. Garg, Judicial Member Mr. Augustian P.A , Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against 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 No. 261920 dated 20.01.2010 on behalf of Shri Ajay fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in law as the same is opposed to the provisions of law as well as the judicial precedents and decisions rendered by the Courts on this issue. He further submitted that admittedly the car imported by the appellant is a brand new Mercedes Benz Splinter 315 CDI 4.5 V8 Traveliner and the appellant has made full declaration of the price of the car while importing the same. After the car reached the port, the importer has also submitted a certificate from the 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle and not by the Customs Authority when it is imported - Assumption of Department that importer has imported vehicle which is unfit for use on road is absurd - Tribunal s order setting aside confiscation of vehicle, upheld - Section 111 of Customs Act, 1962. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the vehicle imported is a brand new vehicle and the appellant has produced a certificate from the dealer that the said vehicle conforms to the EC Emission Regulation and further, in view of the judgment of the Hon ble Kerala High Court cited supra, I find that the imposition of fine a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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