https://www.taxtmi.com/caselaws?id=33787 The Tribunal set aside the Commissioner of Customs' decision to confiscate an imported car and impose fines for violating import conditions under the Customs Act. The appellant successfully argued that the Policy Circular did not mandate a Type Approval Certificate (TAC) from the USA for the vehicle imported from Thailand. Evidence showed the car's route from the USA via Thailand, meeting import requirements. The Tribunal ruled in favor of the appellant, concluding that the import did not breach policy provisions, leading to the appeal's success and granting consequential relief. en-us Tue, 16 Sep 2008 00:00:00 +0530 Mon, 10 Jan 2011 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33787 The Tribunal set aside the Commissioner of Customs' decision to confiscate an imported car and impose fines for violating import conditions under the Customs Act. The appellant successfully argued that the Policy Circular did not mandate a Type Approval Certificate (TAC) from the USA for the vehicle imported from Thailand. Evidence showed the car's route from the USA via Thailand, meeting import requirements. The Tribunal ruled in favor of the appellant, concluding that the import did not breach policy provisions, leading to the appeal's success and granting consequential relief. Case-Laws Customs Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33787