https://www.taxtmi.com/caselaws?id=33070 The Tribunal upheld the appeals of importers challenging the confiscation of imported cars due to non-compliance with Type Approval Certificate/COP requirements, citing the maxim lex non cogit ad impossibilia. Importers' efforts to obtain certificates from the designated agency were hindered by the agency's refusal, leading to the dismissal of the appeals. The judgment emphasized the impossibility of fulfilling the condition and recognized importers' compliance with Import Policy requirements. Previous cases were referenced unnecessarily, affirming the Tribunal's decision based on the importers' inability to obtain the necessary certificates. en-us Fri, 17 Oct 2008 00:00:00 +0530 Mon, 20 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33070 The Tribunal upheld the appeals of importers challenging the confiscation of imported cars due to non-compliance with Type Approval Certificate/COP requirements, citing the maxim lex non cogit ad impossibilia. Importers' efforts to obtain certificates from the designated agency were hindered by the agency's refusal, leading to the dismissal of the appeals. The judgment emphasized the impossibility of fulfilling the condition and recognized importers' compliance with Import Policy requirements. Previous cases were referenced unnecessarily, affirming the Tribunal's decision based on the importers' inability to obtain the necessary certificates. Case-Laws Customs Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33070