2009 (3) TMI 715

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..... [Order per : A.K. Srivastava, Member (T)]. -  This stay petition has been filed by Shri Atul Kalra, the applicant, herein. Vide the impugned Order, the Commissioner has re-determined the assessable value of the brand new Toyota Land Cruiser imported by the applicant vide B/E No. 707100, dated 5-12-2008. The imported car has been confiscated for non-submission of Type Approval certificate ....

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....ommissioner's Order loading the declared value of the car in the present case and enhancing it to GBP 54,000 appears to be justified. 4. As per Sr. No. 2(II) (i) Licensing Notes to Chapter 87, for new motor vehicles, the importer is required to produce a Type Approval Certificate/COP of an international accredited agency from the country of origin at the time of Customs clearance. The accred....

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....t is also undisputed that the car was manufactured in Japan and the same has been imported from a dealer in UK. The person, who has exported the car from UK, is a dealer of the manufacturer of the car in Japan is also not disputed. The only question involved in this case is whether the type approval certificate produced by the appellants issued by the Service Public Federal, Belgium is unacceptabl....

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....ort licensing notes to CTH 87 is concerned. 6. Keeping in view the facts and circumstances of the case, we direct the applicant to pay the duty on the loaded value of the car as ordered by the Commissioner and furnish Bank guarantee of rupees two lakhs within one week of the receipt of the Order. The Bank guarantee will be kept alive till the disposal of the appeal. The applicant is further ....