https://www.taxtmi.com/caselaws?id=31353 The High Court upheld the Tribunal's decision in the case involving the confiscation of imported cars under the Customs Act, 1962. The court ruled in favor of the importers, stating that they could not be expected to produce a Type Approval Certificate that the relevant agency had refused to issue. The court applied the principle of lex non cogit ad impossibilia, emphasizing that the law cannot demand the impossible from individuals. The importers had made efforts to comply with the requirement but were unable to obtain the necessary document due to technical regulations differences. The appeals were dismissed based on the impossibility of meeting the condition. en-us Fri, 17 Oct 2008 00:00:00 +0530 Thu, 06 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31353 The High Court upheld the Tribunal's decision in the case involving the confiscation of imported cars under the Customs Act, 1962. The court ruled in favor of the importers, stating that they could not be expected to produce a Type Approval Certificate that the relevant agency had refused to issue. The court applied the principle of lex non cogit ad impossibilia, emphasizing that the law cannot demand the impossible from individuals. The importers had made efforts to comply with the requirement but were unable to obtain the necessary document due to technical regulations differences. The appeals were dismissed based on the impossibility of meeting the condition. Case-Laws Customs Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31353