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TMI Blog2024 (8) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... T in ANKINEEDU MAGANTI VERSUS COMMISSIONER OF CUSTOMS, COCHIN [ 2009 (10) TMI 792 - CESTAT BANGALORE ] which was subsequently upheld by the Hon'ble Kerala High Court in COMMISSIONER OF CUSTOMS VERSUS ANKINEEDU MANGANTI [ 2010 (5) TMI 654 - KERALA HIGH COURT ]. The Court held that the type of approval certificate mentioned in the policy condition of Chapter 87 to be issued by the Vehicle Research and Development Establishment (VRDE), Ahmednagar under the Ministry of Defence or at the Automotive Research Association of India (ARAI), Pune was only 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 will be registered for operation on roads. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared duty of Rs. 18,16,713/-. The vehicle was seized by SIIB (I) on 6th February 2019 on the belief that the vehicle was liable for confiscation under Section 111 (d) of the Customs Act, 1962 (the Act). The vehicle was examined by SIIB (I) and since the preliminary investigation revealed it to be a second hand vehicle and not new as declared by the Importer, appellant held that the import is in violation of the policy condition (1) (II) (d) (iv) of Chapter 87 of the Customs Tariff Act, 1975 (the Tariff Act). 5. Respondent requested for provisional release of the vehicle on payment of duty. By a letter dated 15th February 2019 the Deputy Commissioner of Customs informed the appraising group with copy to respondent that they have no object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is true that separate policy conditions have been notified for new vehicles and for used vehicles. The condition, which is subject matter of the appeal, came up for consideration before the CESTAT in Ankineedu Maganti v/s. Commissioner of Customs, Cochin 2010 (262) ELT 484 (Tri-Bang.), which was subsequently upheld by the Hon'ble Kerala High Court in Commissioner of Customs vs. Ankineedu Maganti 2012 (275) ELT 551 (Ker.) . The Court held that the type of approval certificate mentioned in the policy condition of Chapter 87 to be issued by the Vehicle Research and Development Establishment (VRDE), Ahmednagar under the Ministry of Defence or at the Automotive Research Association of India (ARAI), Pune was only to ensure that the import of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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