https://www.taxtmi.com/caselaws?id=333110 Import of a new type of car into India for the first time required compliance with the homologation requirement, and the importer's failure to produce the requisite certificate justified confiscation under Customs law. The argument that the motor vehicle rules did not apply to an individual importer was rejected because the compliance obligation attached to the import itself. Confiscation and consequential penalties were therefore sustained, and the appeal failed. en-us Tue, 06 Sep 2016 00:00:00 +0530 Fri, 18 Aug 2017 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333110 Import of a new type of car into India for the first time required compliance with the homologation requirement, and the importer's failure to produce the requisite certificate justified confiscation under Customs law. The argument that the motor vehicle rules did not apply to an individual importer was rejected because the compliance obligation attached to the import itself. Confiscation and consequential penalties were therefore sustained, and the appeal failed. Case-Laws Customs Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333110