2016 (9) TMI 217

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....ar, Advocate for appellant Shri.MK Mall, Asst. Comm. (AR), for respondent ORDER The appellant, M/s.Depe Global Shipping Agencies Pvt. Ltd. imported a car for use by the company.  The import of car was restricted as per the relevant import export policy and not permitted except against a licence or in accordance with the public notice issued in this behalf. As the importer was unable ....

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.... (c) of the said notification required the following from the importer or dealer of motor vehicles: "Whoever being an importer or dealer in motor vehicles who imports or offers to import a new vehicle into India shall, (i) At the time of importation have valid certificate of compliance as per the provisions of Rule 126 of Central Motor Vehicle Rules (CMVR), 1989, for the vehicle ....

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....rsonal use.  He further pointed out that Notification No.31/97-2002 dated 14/09/2001 clarified as follows: "2.  The conditions relating to import of vehicles (as classified under Chapter 87 of ITC (HS) Classifications of Export and Import items, 1992-2002) as per Notification No.4(RE-2001)/97-02 dated 31/03/2001, shall not be applicable on imports made under the provisions of af....

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....ent to 31/03/2001". 2.2  In view of the above, he argued that there has been no violation of ITC and therefore, the car could not have been confiscated. 3.  The learned AR for the Revenue argued that the notice clearly points out that the import of car is restricted under import export policy.  He pointed out that the show-cause notice clearly stated that the import can be all....