2008 (8) TMI 264

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.... been alleged that the Appellants failed to fulfil certain conditions as laid down in the Import Licensing Note of Para 2 (II) (a) (iv) and Para 2(II)(c) of ITC (HS) Policy. The Commissioner of Customs ordered confiscation of the cars under Section 111(d) of Customs Act, 1962 and imposed redemption fine of Rs. 5,50,000/- and penalty of Rs. 2,25,000/- under Section 112 (a) (i) of the said Act in each appeal. 3. Ld. Advocate submits that the Adjudicating Authority observed that the Appellants had not furnished "Type Approval Certificate-COP" from International Accredited Agency notified vide Policy Circular No. 26, dated 9-2-2004, She submits that the Circular No. 26, dated 9-2-2004 does not indicate the country of manufacture of the vehic....

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....hicles in terms of para 2 (II) (c) of the Licensing Note of Chapter 87 of ITC (HS) Policy, at the time of customs clearance, a Type Approval Certificate/COP of an international agency from the country of origin, including a notorized English thereof, shall be furnished. This Type Approval Certificate shall stipulate that the vehicle to be imported complies with all the ECE Regulations for the complete vehicle. The international accredited agencies will be notified separately. In terms of the said Notification No. 34/(RE-2003)/2002-2007, dated 9-2-2004, Ministry of Commerce & Industry issued Policy Circular No. 26/(RE-2003)/2002-2007, dated 9-2-2004. 6. The contention of the ld. Advocate is that in this case, the country of manufacturer i....