2016 (10) TMI 130

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....Appellant Shri M.K. Mall, AC (AR) for Respondent ORDER Per M. V. Ravindran When this appeal was called out, none appeared on behalf of the appellant. There is a request for adjournment of the matter. As the matter is of 2005, we decline to adjournment request and take up the appeal for disposal. 2. Heard the learned AR and perused the records. 3. The issue involved in this case i....

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....certificate does not apply to individual importer like appellant; they being user cannot be deemed or construed as manufacturer and cannot be required to fulfill any conditions of Rule 126 and 126A of the Central Motor Vehicles Act, 1969. 5. We find that the requirement of homologation certificate is mandated for any new type of Car, which is imported first time into India. Undisputedly, the ca....