2009 (10) TMI 792

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....acts that arise for consideration are that the appellant herein imported a vehicle declaring the same as 'New Toyota Alphard Royal Lounge'. The value declared, the engine and chassis number were found to be reported as correct. The only reason for confiscation of the said vehicle arose on the ground that the appellant did not produce "Type Approval Certificate/COP" of an international accredited agency from the country of origin or an EC Type Approval Certificate as required in Licensing Note 7 of Chapter 87 of Schedule-I (Imports) to the ITC (HS) Classifications of Export and Import Items, 2004-2009. The appellant participated in the personal hearing granted and submitted before the ld. adjudicating authority that the designated authority ....

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....e adjudicating authority for confiscation of the goods is due to non-production of Type Approval Certificate/COP of an accredited agency and it is in violation of the Foreign Trade Policy, hence, it is liable for confiscation under Section 111(d) of the Customs Act, 1962. We find that the findings of the adjudicating authority seems to be contradicting the decision of Hon'ble High Court. We find that the Type Approval Certificate/COP of the international accredited agency needs to be produced if goods/cars which come into India for the first time. As seen from the records that similar car was imported through Chennai Port on 6-8-2008 and was cleared by the customs authority. While clearing the said car from Chennai Port, the customs authori....