2015 (12) TMI 853

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Senthil Nathan, Dy. Commissioner (AR), for the Respondent. ORDER The appeal is directed against Order-in-Original No. 40/2005, dated 8-4-2005 passed by the Commissioner of Customs (Import), JNCH, Nhava Sheva. 2. Vide the impugned order, the learned adjudicating authority has confiscated the vehicle BMW 525 I RHD Limousine car valued at Rs. 15,76,960/- vide Bill of Entry No. 797717, dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arned Dy. Commissioner (AR) appearing for the Revenue, on the other hand, submits that production of homologation certificate is a requirement under the EXIM Policy and the appellant had executed an ITC bond at the time of clearance of the car undertaking to produce such certification within a period of six months. Since the appellant has reneged on the said promise, the vehicle is liable to confi....