2007 (12) TMI 362

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.... DR, for the Respondent. [Order]. -  In both these cases, the Commissioner of Customs has, by two separate adjudication orders, confiscated the Toyota Lexus LS 460, imported by both the appellants herein from Japan, on the ground that Type Approval Certificate TS COP of the International accredited agency from the country of origin, was not furnished by the importers, as per the require....

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....ort, Tokyo, Japan, which was the specified International Accredited Agency as seen from at S. No. 313 of Policy Circular No. 26 (RE-2003) 2002-2007, dated 9-2-2004 issued in pursuance of Department of Commerce Notification No. 34, dated 9-2-2004 for issue of requisite certificate. A letter by Shri J.S. Gujral was written on 7-3-2007 and reminder sent on 30-4-2007 and Shri M.P.S. Gujral wrote to th....

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....s reason, we regret to inform you that we can't provide you with the documents you requested for. As we are not familiar with the Indian customs clearance system, it's difficult for us to give you advice regarding this matter. We are very sorry that we can't meet your request." 3. In the case of Shri J.S. Gujral, there was no response from the agency. The import of Shri J.S. Gujral was ....

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....ai - II, Final Order No. A/294/IV/SMC /WZB/2006, dated 16-1-2006, both relating to import of vehicles. In the case of Althaf Shoes Pvt. Ltd. (supra) it has been held that liability to produce the Homologation Certificate in terms of ITC Public Notice 4 (RE-2001) 1997-2002, dated 31-3-2001 provided for import of new car, shall be upon the dealer and not upon the importer. In the case of M/s. Metro ....