2011 (8) TMI 934

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....tion to re-export the goods after redeeming the same on payment of redemption fine and a personal penalty was also imposed. 2. The appellant made import of a motorcycle in SKD condition declaring the same as one Suzuki Hayabusa motorcycle. The adjudicating authority in para 11 of the adjudication order held as under : "11. The importer did not furnish Type Approval Certificate/Certificate of COP of an accredited agency from any member state of EU as per the condition of licensing note 9 to Chapter 87. Further, the vehicle is of Japanese origin whereas the importer has declared it to be of American origin. In the certificate from the supplier Classic Cycles International of USA, dated 23-4-2009, it is stated that the motorcycle w....

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....he country of manufacture. In addition to this, there is a condition for producing the Type Approval Certificate. In the present case, the motorcycle is manufactured in Japan whereas the same has been imported from USA. Therefore, the condition of Exim Policy i.e. para 2(II)(a)(iv) is violated and the appellant has also not produced the Type Approval Certificate. 4. We find that as per the Exim Policy in respect of the import of vehicle the following are the relevant condition : "(II) The import of new vehicles shall be subject to the following conditions : (a)     The new vehicle shall - (i)      have a speedometer indicating the speed in Kilometres per hour; (ii)   &nbs....