https://www.taxtmi.com/caselaws?id=240299 An import-policy condition requiring new motor cars to be imported from the country of manufacture was enforced strictly, so shipment through or invoicing via another country did not satisfy the requirement and confiscation was justified for that breach. By contrast, where the required homologation or type approval/COP certificate could not be obtained from the specified accredited agency, the law did not require performance of an impossible act, so non-production of that certificate could not support confiscation. As a result, the monetary consequences were moderated: redemption fine and penalty were reduced, while confiscation for violation of the country-of-manufacture condition was upheld. en-us Mon, 15 Apr 2013 00:00:00 +0530 Sat, 30 Nov 2013 05:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240299 An import-policy condition requiring new motor cars to be imported from the country of manufacture was enforced strictly, so shipment through or invoicing via another country did not satisfy the requirement and confiscation was justified for that breach. By contrast, where the required homologation or type approval/COP certificate could not be obtained from the specified accredited agency, the law did not require performance of an impossible act, so non-production of that certificate could not support confiscation. As a result, the monetary consequences were moderated: redemption fine and penalty were reduced, while confiscation for violation of the country-of-manufacture condition was upheld. Case-Laws Customs Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240299