2024 (8) TMI 915

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....pplicant : 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 equal to 50% of duty. Mr. Khan, on instru....

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....ined 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 vehicle on payment of duty. By a letter dated 15th Fe....

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....riff 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 condition (II)(iii) of Chapter 87, i.e., on arrival of vehicle....

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....mmissioner 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 India (ARAI), Pune was only to ensure that the import of any goods,....