https://www.taxtmi.com/caselaws?id=342191 Imported brand new vehicles supported by a dealer's certificate indicating compliance with EC emission regulations through type approval were not liable to customs confiscation merely for non-production of the type approval certificate. The cited High Court view treated the certificate as relevant primarily for registration and roadworthiness, not as a basis for customs confiscation. On that reasoning, the redemption fine and personal penalty were also unsustainable. The confiscation, redemption fine, and personal penalty were set aside. en-us Tue, 21 Mar 2017 00:00:00 +0530 Fri, 28 Apr 2017 10:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342191 Imported brand new vehicles supported by a dealer's certificate indicating compliance with EC emission regulations through type approval were not liable to customs confiscation merely for non-production of the type approval certificate. The cited High Court view treated the certificate as relevant primarily for registration and roadworthiness, not as a basis for customs confiscation. On that reasoning, the redemption fine and personal penalty were also unsustainable. The confiscation, redemption fine, and personal penalty were set aside. Case-Laws Customs Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342191