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TMI Blog2008 (3) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Appellant. Shri N. A. Sayad, JDR, for the Respondent. [Order] - This appeal is directed against order-in-appeal No. Z50(Gr.VB)2007(JNCH) dt. 31.8.2007. 2. The relevant facts that arise for consideration are the appellant herein imported a vehicle "Mitsubishi Shogun LWB 3.2 Diesel Station Wagon". The said vehicle was imported by the appellant from U.K. from M/s. Colt Car Company Limited, U.K. The vehicle was examined by the concerned group in the Custom House and it was noticed that import of such car will be in terms of the Foreign Trade Policy and hence the case was put for adjudication on the grounds that the importer had not filed Type Approval Certificate/COP of an International accredited agency from the coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the manufacturer of the car in Mitusubishi Shogun, Japan. It is his submission that the car was shipped from U.K. and the type approval certificate/COP is also given by a agency in U.K. hence, there is no violation of the provisions of the DGFT Policy Circular. 4. The Ld. SDR on the other hand would submit that the DGFT Policy Circular No.5/2004-2009 dt. 15.10.04, would indicate that for any car manufactured European Union, a certificate from the country of origin in not needed, but if the car is from some other country than European Union, the certificate should come from the country of origin i.e. in this case, from Japan. Since the Type Approval Certificate/COP was not issued by Japanese Accredited Agency, the order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnatory to W.P. agreement, that U.K. is one of the signatory. It surprising that the Revenue is insisting upon type approval certificate from the country of origin, even though the type approval certificate is issued by Vehicle Certification Agency, U.K. It may be possible that this vehicle was sold to a car dealer is U.K. for the sale in U.K. On the contrary the type approval certificate/COP from U.K. should carry more weight for these type of transaction. 7. To my mind the order of the adjudicating authority was correct and based on sound reasoning. Insisting that the type approval certificate should come from the country of origin, is not correct, reading the said Policy Circular No. 5/2004-09. 8. Accordingly, I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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