2005 (5) TMI 145

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..... ted, 'Homologation Certificate' as required vide ITC PN 4 (RE-2001) 1997-2002, dated 31-3-2001 was not produced. The car was therefore ordered to be confiscated under Section 111(d) and penalty under Section 112(a) of the Customs Act, 1962 was imposed. Hence this appeal. 2. ITC PN 4 (RE-2001) 1997-2002 dated 31-3-2001 which provides for the import of a new car, inter alia, stipulates the conditi .....

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..... Homologation Certificate in respect of a model at the time of clearance, the BE should be assessed provisionally. However, in this case, no provisional assessment was made. Since Board has permitted subsequently procured certificates to meet the requirement of para (c) of the ITC PN, and in this case a certificate has been procured from a foreign agency which was notified after the import was ma .....

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..... satisfaction of CMVR rules is to be assumed until proved otherwise. (e) Since appellants import is found to be eligible, the order of confiscation is set aside and consequently no fine could be upheld. (f) Once confiscation is set aside, there is no reason to uphold the penalty on the importer. 3. In view of the findings herein above, the order is set aside as regards this appellant a .....

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