2010 (3) TMI 495

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....d appeal. Admit, on the following substantial question of law : "Whether the Revenue's insistence on submission of Type Approval Certificate from a specified accredited agency from country of origin in the absence of an accredited agency in the country of origin, is contrary to the maxim lex non cogit ad impossibilia ?" 2. Heard both the learned Counsel for the parties on interim relief. ....

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....ent of classification, the appellant shall first pay the differential duty as may be worked out without raising any objection, however subject to his legal remedies as may be available. The aforesaid prayer made by the learned Counsel for the appellant is opposed by Mr. R. Ashokan, learned Counsel for the Revenue, contending that they are intending to file SLP/appeal before the Apex Court. However....

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....e implemented for the reasons stated therein, with which we concur. 6. In the above view of the matter, taking over all view, we direct that the vehicle shall be provisionally released by the Customs Department and delivered in possession of the appellant for getting it registered with RTO within 60 days from the date of its release, subject to furnishing a bank guarantee of any nationalised ba....