2017 (12) TMI 616

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was stated to be with right hand steering and controls. Along with the same, they had also imported certain extra accessories. On examination, it was found that the imported vehicle did not comply with all the conditions as per the Import Policy Notes to ITC (HS) Classification of Chapter 87. The value of the goods being well over USD 40,000/- the import should be by an individual or company under an EPCG scheme and the vehicle should have a Type Approval Certificate showing EC compliance for the complete vehicle. The import in the instant case was by a company and also not under the EPCG scheme. The department was of the view that necessary Type Approval Certificate have not been produced and the conditions have not been complied with. Pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cheme will be exempt from the conditions at Sl. No. (2)(II)(c) above. However, at the time of customs clearance, a Type Approval Certificate / COP of an international accredited agency from the country of origin, including a notarized English translation thereof, shall be furnished. This Type Approval shall stipulate that the vehicle to be imported complied with all the ECE Regulation for the complete vehicle. The international accredited agencies referred to above will be notified separately." That in the present case, the value of the vehicle was well over USD 40,000 and the import is by a company and not under the EPCG scheme. Further, the respondent did not produce TAC showing EC compliance for the complete vehicle. Moreover, the vehic....