TaxTMI 
TaxTMI 
2010 (1) TMI 585
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....dent had imported a motorcycle gifted to him by his Australian friend. After he filed a Bill of Entry dated 1-7-02 for its clearance, the Customs authorities, on first-check examination, found the motorcycle to be reconditioned. The vehicle was found to have been manufactured in July, 1998. The registration certificate indicated that the vehicle was registered in 2000. As per the EXIM Policy 2002-....
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....cond-hand/used vehicle had been tested immediately before shipment for export to India and also conformed to the original 'homologation certificate' issued at the time of manufacture. There were certain other conditions also. Having found that the importer (respondent) had not fulfilled many of the above conditions in respect of the motorcycle, the Additional Commissioner of Customs ordered confis....
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....-3-2001 ibid. In the present appeal, the department submits that the relevant conditions of the notification are not capable of being complied with. The appellant has specified these conditions, which are condition No. 1(d)(i) and condition No. 1(d)(iii) mentioned in the notification. According to the appellant, as these conditions cannot be fulfilled by the importer, he has no option other than r....
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.... this juncture. On a perusal of the said conditions, which have been specified in the grounds of appeal, I find that these conditions had to be com plied with by the importer at the time of importation with reference to the pre shipment condition of the vehicle. The pre-shipment condition of the vehicle is now a matter of history and nothing can be done by the respondent today to en sure that the ....