https://www.taxtmi.com/caselaws?id=431552 The Tribunal ruled in favor of the appellant, expunging the requirement of producing a type approval certificate for the provisional release of seized goods, specifically a second-hand vehicle imported by M/s Modern Trading & Logistics LLP. The decision emphasized that the conditions imposed for release should not exceed the Commissioner of Customs' powers under the Customs Act, highlighting that the vehicle's registration under the Motor Vehicles Act, 1988, indicated compliance with operational requirements for Indian roads. The appeal filed by the department was dismissed, aligning with the principle of not burdening importers with impractical demands. en-us Wed, 07 Dec 2022 00:00:00 +0530 Fri, 16 Dec 2022 09:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431552 The Tribunal ruled in favor of the appellant, expunging the requirement of producing a type approval certificate for the provisional release of seized goods, specifically a second-hand vehicle imported by M/s Modern Trading & Logistics LLP. The decision emphasized that the conditions imposed for release should not exceed the Commissioner of Customs' powers under the Customs Act, highlighting that the vehicle's registration under the Motor Vehicles Act, 1988, indicated compliance with operational requirements for Indian roads. The appeal filed by the department was dismissed, aligning with the principle of not burdening importers with impractical demands. Case-Laws Customs Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431552