https://www.taxtmi.com/caselaws?id=211858 Confiscation of an imported vehicle for non-production of a type approval certificate was held unsustainable. The type approval certificate was treated as relevant to the vehicle's safety and roadworthiness for public use, a matter to be examined by the registering authority at the time of registration rather than by Customs at import stage. Since the vehicle was manufactured by a well-known maker and similar vehicles had been imported earlier, the assumption that it was unfit for road use was untenable. Confiscation was therefore not justified, and the Revenue's challenge failed. en-us Fri, 28 May 2010 00:00:00 +0530 Thu, 05 Apr 2012 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211858 Confiscation of an imported vehicle for non-production of a type approval certificate was held unsustainable. The type approval certificate was treated as relevant to the vehicle's safety and roadworthiness for public use, a matter to be examined by the registering authority at the time of registration rather than by Customs at import stage. Since the vehicle was manufactured by a well-known maker and similar vehicles had been imported earlier, the assumption that it was unfit for road use was untenable. Confiscation was therefore not justified, and the Revenue's challenge failed. Case-Laws Customs Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211858