2022 (11) TMI 605

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...., Jawaharlal Nehru Custom House, Nhava Sheva, Mumbai - II. 2. The appellant had filed bill of entry no. 9468619/31.12.2018 for import of a brand new 'Toyota Alphard SC 3500 cc' and which, upon determination being found to be 'second-hand' and liable to be proceeded against for violation of policy condition (II)(d)(iv) in chapter 87 of the ITC (HS) classification appended to the Foreign Trade Policy for the relevant period, was seized under section 110 of Customs Act, 1962. On request of the importer, provisional release was permitted subject to payment of duty of Rs. 89,91,892/-, submission of bond equal to value of the goods including duty amount and furnishing of bank guarantee equal to half of duty liability; the appellant herein was ....

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....tands disposed off by the decision of the Tribunal in Ankineedu Maganti v. Commissioner of Customs, Cochin [2010 (262) ELT 484 (Tri.-Bang.)] that was subsequently upheld by the Hon'ble High Court of Kerala in Commissioner of Customs v. Ankineedu Manganti [2012 (275) ELT 551 (Ker.)] 5. We have heard Learned Authorised Representative who submits that the prescriptions in licensing notes for the relevant chapter in IT (HS) classification are mandatory conditions for release of goods. 6. The only issue before us is the mandate to produce the certificate insisted upon as condition for provisional release from among the prescriptions in the licencing notes pertaining to imported vehicles. The Tribunal, in Excellent Betelnut Products Pvt Ltd....

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....l laws of the country. As the impugned vehicle has already been registered with the authorities concerned, it would appear that the vehicle complies with all the stipulations for operation and running on Indian roads. This, in effect, is the sum and substance of the ruling of the Hon'ble High Court of Kerala in re Ankineedu Manganti holding that 'The appeal is filed against the order of the Customs, Excise and Service Tax Appellate Tribunal [2010 (262) ELT 484 (Tribunal)] holding that the confiscation of respondent's vehicle for non production of type approval certificate is untenable. The learned standing counsel appearing for the appellant contended that Import policy requires production of type approval certificate in respect of....