9911796707
TMI Blog2008 (5) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... te verification & after checking the vehicle against the stringent conditions laid down in European Union so imposition of fine & penalty is harsh & excessive – to meet ends of justice, fine & penalty are reduced - C/524/2008 - A/425/2008-WZB/C-II/(SMB) - Dated:- 27-5-2008 - Shri M.V. Ravindran, Member (J) Shri Ganesh S. Vaidya, Advocate, for the Appellant. Shri S.G. Dewalwar, SDR, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said car was subjected to examination and it was found that the car is new without any registration and vehicle is RHD and Speedometer is in KMs. On noticing the country of origin being Japan and the CIF value is GBP 46,000/-, the adjudicating authority came to the conclusion that the type approval certificate/COP of an international accredited agency from the country of origin is required at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the violation of Licensing Note (7) of Chapter 87, as regards the licence is very evident. It is his submission that the car is manufactured in Japan, while the type approval certificate was from Belgium and requirement of law as regards the submission of type approval certificate, is not satisfied. 6. Considered the submissions made by both sides and perused the records. 7. It is undispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the type approval certificate/COP of an international accredited agency from Belgium. It is also not disputed that Service Public Federal, Belgium is listed in DGFT Policy circular No. 26 dated 9-2-2004. It is seen that the type approval certificate/COP issued by an international accredited agency at the time of customs clearance, is not disputed. The question of disputing the same as inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakh only) and penalty is reduced to Rs 40,000/- (Rupees forty thousand only) I order accordingly 11. The impugned order passed by the Commissioner is modified to the extent as indicated hereinabove On payment of said amount by the applicant and producing the evidence the lower authorities are directed to release the car within three days Appeal filed by the appellant is disposed off. 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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