Impossible document requirement in car imports from Japan cannot sustain confiscation, redemption fine or penalty.

Import of a car from Japan could not be penalised for non-production of a type approval certificate where the accredited Japanese agency had declined to issue a certificate confirming compliance with all ECE regulations. The earlier binding High Court principle that an importer cannot be required to produce an impossible document was applied, and the distinction attempted by the adjudicating authority was rejected. On that basis, confiscation, redemption fine and penalty were set aside in favour of the importer.

---

---

Issues: Whether the confiscation of the imported car, redemption fine and penalty were sustainable when the required type approval certificate from the accredited Japanese agency was not produced.

Analysis: The import policy required a type approval certificate or certificate of conformity from the accredited agency in the country of origin. For cars imported from Japan, the accredited agency was the Ministry of Land, Infrastructure and Transport, Japan. The earlier binding High Court ruling had held that where that agency declines to issue a certificate stating compliance with all ECE regulations, the importer cannot be compelled to produce an impossible document. Applying that principle, the requirement could not be insisted upon in the present import from Japan, and the distinction drawn by the adjudicating authority was not accepted.

Conclusion: The confiscation, redemption fine and penalty were set aside and the issue was decided in favour of the assessee.

---