2014 (6) TMI 907

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....agvenkar, Additional Commissioner, AR, for the Respondent. ORDER The brief facts of the case are that the appellant imported a car under EPCG scheme. As per Note (6)(II) of the Import Licensing Notes under Chapter 87 of the ITC(HS) as notified vide Notification No. 4 (RE-2001)/1997-2002, dated 31-3-2001, the importer was required to produce Type Approval Certificate from the manufacturer. Th....

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....on the judgment of the Hon'ble High Court of Kerala in the case of CC v. Ankineedu Manganti reported in 2012 (275) E.L.T. 551 (Ker.). 3. The learned AR opposed the submission and stated that the requirement of certificate was dispensed with by the DGFT in 2004 while in their case, the goods have been imported in 2002 and as per the judgment of the Hon'ble Bombay High Court in the case of S....