Tribunal Rules on Confiscated Mercedes Cars: Procedural Lapse Doesn't Justify Denying Duty Exemption Due to Substantial Compliance.

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....Confiscation - imported four Mercedes Benz cars - restricted goods or not - While recognizing the mandatory nature of the type approval certificate under Rule 126 CMVR, the Tribunal distinguished the present case. It emphasized the certificates issued by the Delhi Transport Authority as fulfilling the intent of the import policy, even though there was a procedural lapse. The Tribunal concluded that denying duty exemption for a procedural lapse would be unjust, considering the substantial compliance demonstrated by the appellant.....