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TMI Blog2022 (12) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 Customs authority when it is imported. Besides this, the assumption of the department that the importer has imported the vehicle which is unfit for use on road is also absurd. In fact, in a similar case, the High Court [ 2010 (5) TMI 654 - KERALA HIGH COURT] has upheld the view of the Tribunal because the importer cannot be expected to get what is not possible to obtain. We therefore do not find any merit in the appeal filed by the department. Consequently the appeal is dismissed. The inclusion of this condition as necessary for provisional release is redundant and sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arantee 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. 4. 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(HS) classification appended to the Foreign Trade Policy, new motor vehicles of FOB value US $ 40,000/- or more with engine capacity of more than 3000 cc and 2500cc in petrol and diesel variants res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 admitted that the provisional release has been subject to the conditions stipulated in circular no. 35/2017-Cus dated 16th August 2017 which traverse beyond the empowerment in section 110A of Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res 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 Customs authority when it is imported. Besides this, the assumption of the department that the importer has imported the vehicle which is unfit for use on road is also absurd. In fact, in a similar case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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