2008 (9) TMI 699

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..... Y.D. Banga, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This application is filed by the applicant for the waiver of pre-deposit of the amount of redemption fine and penalty. The factors that arise for consideration are that the applicant herein imported "New Bentley Continental GR Coupe Petrol RHD Car" from UK. The applicant filed Bill of Entry No. 840991 da....

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.... 28-7-2008 indicating Bill of Entry No. 622673 dated 25-4-2007 vide which the dealer has imported the same model of car. He also draws our attention to the Import Licensing Note 2(II)(c), and Note 7(a) of Chapter 87 of ITC (HS) Classification read with Section 3(3) of Foreign Trade (Development & Regulation) Act, 1992 and submits that, in this case once the vehicle of the same model has been impor....

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.... confiscation as upheld by the authority is correct and the applicant should be put to strict conditions. 4. Considered the submissions made by both sides and perused the records. 5. The issue involved in this case is regarding the requirement of type approval certificate to a model of Bentley car, which is imported by the applicant and which is also offered for sale by the Indian ....

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....h, we find that the applicant has not made out a very strong case for complete waiver of the amounts involved. 6. Considering the fact that the very same model of car has been imported by the dealer of Bentley car in Delhi and also considering this is a live bill of entry and the car is imported for self use, in the facts and circumstances of the case, we direct the applicant to execute a ....