2013 (9) TMI 856

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....The appeal and stay application are directed against order-in-appeal No. 430 (EPCG)/2011(JNCH)/EXP-75 dated 28/09/2011 dated 28/09/2011 passed by the Commissioner of Customs (EP), Nhava Sheva. 2. The appellant, M/s. Asian Hotels (North) Ltd., imported one vehicle (Model No. BM 735 ILA RHD, under EPCG Licence NO. 0530132901 dated 24/05/2002 vide Bill of Entry No. 556379 dated 03/09/2002. As per ....

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....e policy provisions got amended and in respect of import of motor vehicles having an FOB value of US $ 40,000/- or more by an individual or by companies and firms importing under EPCG scheme, the requirement of obtaining type approval certificate was done away with vide Notification No.34 (RE-2003)/2002-2007 dated 06/02/2004. The appellant also complied with the export obligation conditions and ob....

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....appellate authority, who vide the impugned order rejected the appeal. Hence the appellant is before me. 3. The Ld. Counsel for the appellant submits that even though at the time of importation, there was a requirement of producing type approval certificate but subsequently the policy was amended. Therefore, this change should be allowed to the appellant's case also since it is a beneficial prov....

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....red under the law and therefore, confiscation of vehicle for non-production of type approval certificate is not sustainable in law. Again, this Tribunal in the case of Rahul Bhandare Vs. CC (Import) Mumbai - 2012 (285) ELT 225 (Tri-Mumbai) has held that type approval certificate is not required if otherwise the import of the vehicle is in order. There is no challenge by the Revenue against these d....