2024 (8) TMI 915

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....TENDRA JAIN, JJ. For Appellant/Applicant : Mr. Mataprasad Sharma i/b. Ms. Maya Majumdar. For the Respondent : Mr. Mutahhar Khan a/w. Mr. Kenneth Martin i/b. Advani Law LLP. ORAL JUDGMENT (PER K.R. SHRIRAM, J.) : 1. Mr. Khan states that respondent has (a) paid duty of Rs. 18,16,713/-, (b) submitted Bond equal to value of goods including duty amount and (c) submitted Bank Guarantee eq....

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....oms Act, 1962 (the Act). The vehicle was examined by SIIB (I) and since the preliminary investigation revealed it to be a second hand vehicle and not new as declared by the Importer, appellant held that the import is in violation of the policy condition (1) (II) (d) (iv) of Chapter 87 of the Customs Tariff Act, 1975 (the Tariff Act). 5. Respondent requested for provisional release of the vehicl....

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....ndition (1) (II) (d) (iv) of Chapter 87 of the Tariff Act was redundant and superfluous and allowed the appeal by expunging the said condition as requirement of provisional release. Aggrieved by the said order, this appeal has been preferred. 7. Appellant proposes the following two substantial questions of law : A) Whether the CESTAT was right in deciding that fulfilment of policy cond....

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....sequently  upheld by the Hon'ble Kerala High Court in Commissioner of Customs vs. Ankineedu Maganti 2012 (275) ELT 551 (Ker.). The Court held that the type of approval certificate mentioned in the policy condition of Chapter 87 to be issued by the Vehicle Research and Development Establishment (VRDE), Ahmednagar under the Ministry of Defence or at the Automotive Research Association of In....