https://www.taxtmi.com/caselaws?id=123187 The Customs Commissioner confiscated vehicles imported for not providing a required Type Approval Certificate. The importers applied for the certificate but were unable to obtain it due to regulatory differences. The court found the importers could not be compelled to do the impossible and overturned the confiscation and penalties, citing precedents where liability for certificates fell on dealers. The impugned orders were set aside, allowing the appeals with any consequential relief due to the appellants. en-us Wed, 26 Dec 2007 00:00:00 +0530 Fri, 15 Sep 2017 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123187 The Customs Commissioner confiscated vehicles imported for not providing a required Type Approval Certificate. The importers applied for the certificate but were unable to obtain it due to regulatory differences. The court found the importers could not be compelled to do the impossible and overturned the confiscation and penalties, citing precedents where liability for certificates fell on dealers. The impugned orders were set aside, allowing the appeals with any consequential relief due to the appellants. Case-Laws Customs Wed, 26 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123187