2008 (7) TMI 165

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....s directed against the order-in-original No. 201/07-CC(I)/JNCH dated 29-3-2008. 2. Considered the submissions made by both sides and perused the case. 3. In this case, the appellants had imported one new Hummer H2 RHD car from Thailand. It is an admitted fact that the vehicle is new and is manufactured in USA and imported through dealers in Asia. The main reason for confiscation of the car and i....

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....sion that the present import of the vehicle is in violation of import licensing Notes (2)(II)(c)(i) of Chapter 87 of ITC (HS) classification read with Section 3(3) of Foreign Trade (Development and Regulation) Act, 1992. 5. An identical issue has been decided by the Division Bench of the Tribunal in the case of Pradip M. Reshamwala [2008 (221) E.L.T. 573 (Tri.-Mumbai)] wherein it was held as unde....

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....d. Commissioner shall release the car within forty-eight hours, thereafter. Ordered accordingly. The pre-deposit of balance amount of fine and penalty is waived and recovery thereof stayed." 6. It is undisputed that the vehicle imported by the appellant is new one and since it is an admitted fact that USA do not follow the EEC certificate, the question of providing the same does not arise. 7. In....