TaxTMI 
TaxTMI 
2011 (4) TMI 1173
X X X X Extracts X X X X
X X X X Extracts X X X X
....hed by the importer and this approval stipulates that the vehicle imported complies with all the ECE regulations for the vehicle. The accredited agencies have been notified vide Policy Circular No. 26 dated 9-2-2004. As per the Policy Circular dated 9-2-04, the accredited agency in case of import of car from Japan was the "Ministry of Land, Infrastructure and Transport". The appellant in this case, in respect of import of car from Japan, did not produce the required type approval certificate pleading that in spite of efforts they could not get the same. The Jurisdictional Commissioner vide order-in-original dated 9-10-07 ordered confiscation of the car under order A.O. No. 46/07 with option to be redeemed on payment of redemption fine of Rs....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Gujral, the importer had applied to the accredited agency in Japan prior to the import but they had declined to issue such a certificate, in the present case the records do not show that the appellant had applied to the accredited agency for the type approval certificate and agency had declined to issue the same. Against this order of the Commissioner, this appeal has been filed. 2. Heard both the sides. 2.1 Shri P.A. Augustian, Advocate, the learned Counsel for the appellant, pleaded that the ratio of Hon'ble Delhi High Court in the case of CC, New Delhi v. J.S. Gujral (supra) is that when in the case of import of cars from Japan as per the DGFT Policy Circular, the accredited agency for issue of the required certificate ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ommissioner findings and emphasized that in this case no evidence has been produced by the importer that he had applied to the accredited agency in Japan for issue of the type certificate/COP, that Judgment of Hon'ble Delhi High Court in the case of J.S. Gujral would have been applicable only if that by the importer had applied to the accredited agency and that agency had declined, while in this case there is no evidence and in view of this the car has been correctly confiscated and the redemption fine has been correctly imposed. She also pleaded that the facts of the other two cases decided by Hon'ble Kerala High Court and Hon'ble Madras High Court are also different. 3. I have carefully considered the submission from the Departmen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....etc. and grant type designation or type approval for those motor vehicles. Please note that not all the Japanese technical regulations harmonize with the ECE regulations. This means that only a part of the Japanese technical regulations harmonize with the ECE regulations. Therefore, the Japanese government doesn't issue a certificate which states that a motor vehicle complies with all ECE regulations. For this reason, we regret to inform you that we can't provide you with the documents you requested for." Taking note of the above reply from the Ministry of Land, Infrastructure and Transport, Japan, Hon'ble Delhi High Court observed that in the case of import of car from Japan, the condition of producing type approval certificate from the....