https://www.taxtmi.com/caselaws?id=126672 An importer of a new motor vehicle must produce a valid compliance certificate for the vehicle model under the import licensing conditions and Rule 126 of the Central Motor Vehicles Rules, 1989; absence of that certificate constitutes breach of the import condition. The text also notes that, where the vehicles were imported for showroom display and brand promotion rather than sale, redemption fine and penalty were considered excessive and were reduced. The stated effect is that contravention of the import condition is affirmed, while the monetary consequences may be moderated in light of the surrounding circumstances. en-us Fri, 29 May 2009 00:00:00 +0530 Tue, 04 Dec 2012 15:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126672 An importer of a new motor vehicle must produce a valid compliance certificate for the vehicle model under the import licensing conditions and Rule 126 of the Central Motor Vehicles Rules, 1989; absence of that certificate constitutes breach of the import condition. The text also notes that, where the vehicles were imported for showroom display and brand promotion rather than sale, redemption fine and penalty were considered excessive and were reduced. The stated effect is that contravention of the import condition is affirmed, while the monetary consequences may be moderated in light of the surrounding circumstances. Case-Laws Customs Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126672