2016 (9) TMI 277

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.... ORDER The appellant, Mr.Sumatiprasad 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 release....

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.... 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 model being imported issued by any of the testing agencies, specified in the said rule, ....

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....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 aforementioned Public Notice No.3 dated 31/03/2000.  However, these imports shall be subject to the ....

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....on 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 allowed against a licence or in accordance with the public notice issued in this behalf.  (No....