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TMI Blog2018 (1) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... hat various conditions including Type Approval Certificate by the competent authority is a mandatory requirement for any vehicle imported into India. The imported goods are in violation of Import Policy Notes applicable during the relevant time - quantum of penalty reduced as goods have been completely confiscated by the department - appeal allowed in part. - Customs Appeal No.50841 of 2017 - C/A/58413/2017-CU[DB] - Dated:- 6-12-2017 - Mr. (Dr.) Satish Chandra, President AND Mr. B Ravichandaran, Member (Technical) Shri Priyadarshan Manish and Shri Raj Rajeshwari, Advocate for the Appellants Shri Amresh Jain, DR for the Respondent ORDER Per: B Ravichandaran The appellant is aggrieved by the order dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that new motor vehicle for the purpose of said chapter shall mean a vehicle that is not being manufactured / assembled in India. He submitted that in the present case, the components in CKD condition are to be assembled in India and as such, the import consignment are not new vehicles. As such, the provisions of Centre Motor Vehicle Rules are not violated and no violation of any other provision has been committed by the appellant. 4. Learned DR, Shri Amresh Jain strongly contested the appeal. He submitted that vehicle imported is considered as new vehicle under Rule 2(a) of General Rules for the Interpretation for customs classification. This position has been admitted. However, the appellant had tried to make a distinction for Policy s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aspect. When the appellant intended to import motor vehicle the requirement of Motor Vehicle Rules are to be complied. The Policy stipulations clearly make out that various conditions including Type Approval Certificate by the competent authority is a mandatory requirement for any vehicle imported into India. We also note that the present vehicle (in CKD condition) was imported having a electric capacity of more than 250 watt which as per mandatory requirement is to be registered with the Motor Vehicle Authority. 7. Considering these stipulations of Policy and the conditions of CMVR, we are of the considered view that the imported goods are in violation of Import Policy Notes applicable during the relevant time. Accordingly, we find n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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