2008 (5) TMI 48

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....pplication is directed against the order-in-original No. 39/08 CC(I)/JNCH dated 14-5-2008, vide which the adjudicating authority has confiscated the car imported by the applicant under the provisions of Section 111 (d) of the Customs Act, 1962, with an option to redeem the same on payment of fine and also imposed penalty on the applicant. 2. After hearing both sides for some time on the stay appl....

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.... a type approval certificate from Service Public Federal, Belgium. The adjudicating authority did not accept the certificate and confiscated the car. 4. Ld. Counsel appearing on behalf of the appellant submits that the car was imported from Europe and, as such, type approval certificate from Service Public Federal, Belgium should be accepted. It is his submission that the issue involved in this c....

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....ensing Note (2)(II) of Chapter 87 of ITC (HS) Classification of Import and Export items. It is also undisputed that the vehicle is new as it satisfies the conditions of Licensing Note (2)(I) of Chapter 87 of ITC (HS). 8. It is also undisputed that the car was manufactured in Japan and the same has been imported from a dealer in UK. The person, who has exported the car from UK is a dealer of the m....

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....neous. 9. At the same time it is also noticed that the type approval certificate given by the Service Public Federal Belgium agency is given after the complete verification of the car and is coming from the European Union. It is common knowledge that type approval certificate/COP of an international accredited agency from Belgium is issued, after checking the vehicle against the stringent conditi....