Custom
TRT-2025-
Cestat Mumbai
Date:-10-11-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 10 November 2022
Facts –
- The Appellant, Sai Charan Tours & Travels, had filed bill of entry no for import of a brand new ‘Toyota Alphard SC 3500 cc’.
- The same was seized upon the determination it was found to be ‘second-hand’ and liable to be proceeded against for violation of policy condition (II)(d)(iv) in chapter 87 of the ITC (HS) classification appended to the Foreign Trade Policy for the relevant period.
Issue –
- Whether the import of ‘Toyota Alphard SC 3500 cc’. Violates the policy condition (II)(d)(iv) in chapter 87 of the ITC (HS) classification appended to the Foreign Trade Policy?
Order –
- The Tribunal relied on the decision of the Tribunal in Excellent Betelnut Products Pvt Ltd v. Principal Commissioner of Customs, Nagpur wherein it was held that the powers of the Commissioner of Customs under section 110A of Customs Act, 1962 cannot be interfered with by any circular or instructions.
- It has been admitted that the provisional release has been subject to the conditions stipulated in circular no. 35/2017-Cus dated 16th August 2017 which traverse beyond the empowerment in section 110A of Customs Act, 1962. It is for the owner of the vehicle to be compliant with law upon provisional release.
- It is apparent that the vehicle has already been registered with the competent authority. As the impugned vehicle has already been registered with the authorities concerned, it would appear that the vehicle complies with all the stipulations for operation and running on Indian roads.
- The type approval certificate is mainly required to ensure that the vehicle is safe and road worthy for public use and it is to be considered by the registering authority while registering the vehicle and not by the Customs authority when it is imported. Also it is held that the importer cannot be expected to get what is not possible to obtain.
- Hence the Tribunal held that the inclusion of this condition as necessary for provisional release is redundant and superfluous. Accordingly appeal is allowed.
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