2009 (5) TMI 796

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri S.S. Katiyar, SDR, for the Respondent. [Order]. - Brief facts of the case are that the appellants have imported two cars viz. New Porsche 911 Targa 4S and New Porsche 911 Carrera S. As per Import Licensing Note (7) of Chapter 87, import of new motor vehicles having an FOB value of US $ 40,000 or more and engine capacity of more than 3000 cc for petrol run vehicle and more than 2500 cc fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Training Institute, Budni (MP), or the Indian Institute of Petroleum, Dehra Dun, and such other agencies as may be specified by the Central Government for granting a certificate by that agency as to the compliance of provisions of the Act and these rules." 2. The main issue is that whether the said cars are imported in contravention of conditions 2(11)(c)(i) of Chapter 87 of the Tariff A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er in motor vehicle, who imports or offers to import a new vehicle into India shall have valid certificate of compliance as per the provisions of Rule 126 of Central Motor Vehicle Rules, 1989. 5. After hearing contentions of both sides and perusal of the records, it is very much clear from the Import Licencing Note that whoever which includes individuals and manufacturer both and the appel....