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TMI Blog2022 (11) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... d in circular no. 35/2017-Cus dated 16th August 2017 which traverse beyond the empowerment in section 110A of Customs Act, 1962. It is for the owner of the vehicle to be compliant with law upon provisional release. Furthermore, it is on record that the vehicle has already been registered with the competent authority under the Motor Vehicles Act, 1988. Provisions under the Foreign Trade Policy including licensing norms relevant to chapter 87 in ITC(HS) classification are intended to ensure that the import of any goods, post-clearance, would not be in breach of the essential requirements of law subject to which motor vehicles may be registered for operation on roads. The policy condition is not one incorporated merely for the sake of regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the importer, provisional release was permitted subject to payment of duty of ₹ 89,91,892/-, submission of bond equal to value of the goods including duty amount and furnishing of bank guarantee equal to half of duty liability; the appellant herein was also directed to be in compliance with policy condition (II)(iii) of chapter 87 by having the vehicle tested at the Vehicle Research and Development Establishment (VRDE), Ahmednagar under the Ministry of Defence or at the Automotive Research Association of India (ARAI), Pune. 3. According to Learned Counsel for appellant, separate policy conditions have been notified for new vehicles and for used vehicles and that, in accordance with the licencing note 7 in chapter 87 of the ITC( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. 6. The only issue before us is the mandate to produce the certificate insisted upon as condition for provisional release from among the prescriptions in the licencing notes pertaining to imported vehicles. The Tribunal, in Excellent Betelnut Products Pvt Ltd v. Principal Commissioner of Customs, Nagpur [final order no. A/85233/2022 dated 29th March 2022 disposing off appeal no. C/85127/2022 arising out of order-in-original no. VIII(Cus)25- 169/SIIB/Betelnut Borkhedi/2021 dated 30th December 2021 passed by the Commissioner of Customs, Nagpur], has held that the powers of the Commissioner of Customs under section 110A of Customs Act, 1962 cannot be interfered with by any circular or instructions. In the impugned order, it has been admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the confiscation of respondent s vehicle for non production of type approval certificate is untenable. The learned standing counsel appearing for the appellant contended that Import policy requires production of type approval certificate in respect of every model of vehicle imported. However, we notice from the Tribunal s order that the vehicle imported is produced by the world renowned vehicle manufacturer Toyota. It is the further finding that same types of vehicles are imported to India on earlier occasions. In our view type approval certificate is mainly required to ensure that the vehicle is safe and road worthy for public use and it is to be considered by the registering authority while registering the vehicle and not by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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