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TMI Blog2008 (10) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... lesh Tiwary, for the Appellant Ms Kanchan Kaur Dhodi, for the Respondents [Order per Badar Durrez Ahmed, J (Oral) - 1. These appeals under Section 130 of the Customs Act, 1962 arise out of the common order dated 26.12.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal in appeal Nos.-C/412-413/2007-SM(BR). The issue raised in these appeals relates to the confiscation of two cars both being Toyota Lexus LS 460 imported by the respondents from Japan. The Commissioner of Customs had, by separate adjudication orders dated 24.05.2007, confiscated the cars under Section 111(d) of the Customs Act, 1962. The Commissioner of Customs, however, in the case of J. S. Gujral imposed a redemption fine of Rs 4 lacs and penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complete vehicle. The accredited agencies have been notified vide Policy Circular No. 26 dated 09.02.2004" A reading of the said provision clearly stipulates that at the time of customs clearance a Type Approval Certificate / COP of an international accredited agency from the country of origin, including a notarized English translation thereof, shall be furnished. It is also a requirement that the Type Approval Certificate shall stipulate that the vehicle to be imported complies with all the ECE Regulations. The said paragraph (7) also indicates that the accredited agencies have been notified vide Policy Circular No. 26 dated 09.02.2004 3. The said Policy Circular No. 26 has been issued by the Directorate General of Foreign Trade, Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the Japanese technical standards concerning safety, environment, etc. and grant type designation or type approval for those motor vehicles. Please note that not all the Japanese technical regulations harmonize with the ECE regulations. This means that only a part of the Japanese technical regulations harmonize with the ECE regulations. Therefore, the Japanese government does not issue a certificate which states that a motor vehicle complies with all ECE regulations. For this reason, we regret to inform you that we can't provide you with the documents you requested for." 6. In these circumstances, the Tribunal was of the view that since the importers had filed their bills of entry only after applying to the International Accredited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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