9911796707
TMI Blog2008 (9) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the appellant had imported a new 'Hummer H2' brand car by vessel Jakarta Star. The Commissioner found that the import of the car was in violation of conditions prescribed under the relevant Exim Policy. The Import Licensing Notes appended to Chapter 87 ITC (HS) had stipulated that new vehicles should be imported from the country of manufacture and that import of vehicles of value Service (FOB) US$40,000 or more had to be accompanied by a Type Approval Certificate (IAC) issued by an International Ac credited Agency (IAC) of the country of origin. As the vehicle was imported from Thailand and not from the USA and no TAC was produced, the car under import was confiscated under Section 111(d) of the Act and allowed to be redeemed on pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein it was held that in deciding violation involved in not fulfilling impossible conditions, the authorities ought to have borne in mind the legal maxim lex non cogit ad impossibilia which meant that the law did not require a person to do the impossible. 3. As regards the car being imported from Thailand and not from the country of manufacture, namely the USA, the ld. Counsel invites my attention to the Bill of Lading No. PMX(B) 15110/TH 764 dated 11-6-06. As per the said document the impugned vehicle had been consigned by General Motors, Detroit which was being transshipped by vessel Jakarta Star sailing from Thailand, for delivery at Chennai Port. Details of the said Bill of Lading and the container were also furnished in the Bill of En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AC from the designated agency of the country of manufacture, the USA and the designated agency for the purpose do not figure in the Policy Circular referred to in the licensing note. In the circumstances, the importer could not be required to produce any such certificate when he imports a vehicle from the USA. This was also the view taken by the Tribunal in J.S. Gujral v. CC (supra). As regards the second violation found against the appellants that the impugned car had not been imported from the USA, it is seen that the Bill of Lading submitted at the time of import along with the Bill of Entry shows that the subject vehicle had been consigned by General Motors, Detroit and transshipped to Chennai from Thailand. Therefore, the finding of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
