https://www.taxtmi.com/caselaws?id=757211 The testing and approval condition for imported motor vehicles before clearance for home consumption was held to be a valid regulatory requirement, not a redundant formality. It was applied to ensure compliance with the essential requirements for registration and lawful use on Indian roads, and the vehicle's prior registration under the Motor Vehicles Act supported that regulatory objective. The view taken by the Kerala High Court in Ankineedu Maganti was followed, and the challenge to deletion of the condition from the provisional release order failed because no substantial question of law arose. en-us Wed, 14 Aug 2024 00:00:00 +0530 Tue, 20 Aug 2024 08:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757211 The testing and approval condition for imported motor vehicles before clearance for home consumption was held to be a valid regulatory requirement, not a redundant formality. It was applied to ensure compliance with the essential requirements for registration and lawful use on Indian roads, and the vehicle's prior registration under the Motor Vehicles Act supported that regulatory objective. The view taken by the Kerala High Court in Ankineedu Maganti was followed, and the challenge to deletion of the condition from the provisional release order failed because no substantial question of law arose. Case-Laws Customs Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757211