Tribunal allows appeal for import license compliance, emphasizing fulfillment despite initial delay.

The Tribunal allowed the appeal, finding that the goods were imported under the EPCG license, and the requirement of the Type Approval Certificate, though initially unmet, was eventually fulfilled by the appellant. The relaxation of the certificate requirement by a subsequent notification was deemed applicable to the case. The Tribunal emphasized the appellant's compliance with the condition despite the delay in obtaining the certificate and distinguished the importance of adhering to the Import Policy at the time of license issuance as highlighted in the judgment of the Bombay High Court.

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Issues:
1. Import of car under EPCG scheme without Type Approval Certificate.
2. Applicability of subsequent policy changes on import requirements.
3. Interpretation of Import Policy at the time of license issuance.

Analysis:
1. The appellant imported a car under the EPCG scheme without the required Type Approval Certificate as mandated by Import Licensing Notes. The appellant later obtained the certificate, albeit after a significant delay, and fulfilled the export obligation. The Tribunal noted the relaxation of the certificate requirement by a subsequent DGFT notification in 2004.

2. The appellant relied on precedents such as Metro Palace Hotel Pvt. Ltd. and Rahul Bhandare cases from the Tribunal, along with a judgment from the High Court of Kerala. The Advocate argued that the subsequent relaxation of the certificate requirement should apply to their case, emphasizing compliance with the condition albeit belatedly.

3. The Additional Commissioner argued against the appellant, citing the judgment of the Bombay High Court in Singhania Associates case, emphasizing the importance of adhering to the Import Policy at the time of license issuance. However, the Tribunal distinguished the present case, highlighting that the goods were imported under the EPCG license, and the procedural requirement of the certificate was later dispensed with and fulfilled by the appellant.

4. After considering the submissions, the Tribunal found that the goods were imported under the EPCG license, and the requirement of the Type Approval Certificate, though initially unmet, was eventually fulfilled by the appellant. The Tribunal held that the subsequent relaxation of the certificate requirement applied to the case and allowed the appeal, emphasizing the compliance with the condition despite the delay in obtaining the certificate. The judgment of the Bombay High Court regarding the importance of the Import Policy at the time of license issuance was deemed inapplicable in this context.

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