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TMI Blog2018 (7) TMI 1803X X X X Extracts X X X X X X X X Extracts X X X X ..... e imported into India - the present vehicle (in CKD condition) was imported having electric capacity of more than 250 watt which as per mandatory requirement is to be registered with the Motor Vehicle Authority - Thus, the imported goods are in violation of Import Policy Notes, applicable during the relevant time. Penalty - Held that:- The penalty reduced from ₹ 5,00,000/- to ₹ 1,00,000/-. Appeal allowed in part. - Customs Appeal No. 51061/2018 - FINAL ORDER No. 52630/2018 - Dated:- 24-7-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Rep. by Sh. Bipin Garg, Adv. Rep by Sh. Rakesh Kumar, DR ORDER PER C.L. MAHAR: The present appeal is filed by the Appellants aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of imported goods as motor vehicle is not applicable to the Policy provisions. He drew our attention to the license notes under Chapter 87. Note 2 states 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 Appellants. 4. Shri Rakesh Kumar, learned DR for the Revenue, strongly contested the appeal. He submitted that vehicle(s) imported is considered as new vehicle unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicle brought in CKD condition, for the ease of import and transport. Necessarily, these items are to be used as motor vehicle in India and are governed by Motor Vehicle Rules. There is no dispute on this aspect. When the Appellants 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 electric capacity of more than 250 watt which as per mandatory requirement is to be registered with the Motor Vehicle Authority. 7. Considering these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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