Type approval certificate was held relevant for registration, not customs confiscation; redemption fine and penalty were set aside.

Imported brand new vehicles supported by a dealer's certificate indicating compliance with EC emission regulations through type approval were not liable to customs confiscation merely for non-production of the type approval certificate. The cited High Court view treated the certificate as relevant primarily for registration and roadworthiness, not as a basis for customs confiscation. On that reasoning, the redemption fine and personal penalty were also unsustainable. The confiscation, redemption fine, and personal penalty were set aside.

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Issues: Whether confiscation of the imported vehicle and the consequential redemption fine and personal penalty were sustainable for non-production of the type approval certificate.

Analysis: The vehicle was a brand new import and a dealer's certificate on record stated that it conformed to EC emission regulations through type approval. In the circumstances, and in the light of the cited High Court view that the type approval certificate is primarily relevant for registration and roadworthiness and not for customs confiscation, the invocation of confiscation and penal consequences was not justified.

Conclusion: The confiscation, redemption fine, and personal penalty were set aside.

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