TaxTMI 
TaxTMI 
2016 (9) TMI 277
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.... Mishrilal Bafna imported a car for his personal use. 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 to comply with the said condition and as per their request the car was provisionally released on ITC Bond pending compliance with the....
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....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 model being imported issued by any of the testing agencies, specified in the said rule, (ii) be responsible for all the provisions assigned to t....
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....lassified 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 aforementioned Public Notice No.3 dated 31/03/2000. However, these imports shall be subject to the condition that, the vehicle should have right hand steering and controls (appli....
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....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 allowed against a licence or in accordance with the public notice issued in this behalf. (Notification No.4/97-02 dated 31/03/2001). The appellant chose to produce the ce....