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2016 (9) TMI 277 - CESTAT MUMBAIConfiscation in lieu of redemption fine - Import of car for personal use - appellant failed to satisfy the conditions of the Notification No.4/97-2002 dated 31/03/2001 - car provisionally released on ITC Bond - Held that:- it is found that the import of car is restricted. Anyone wishing to import a car has alternate route. The first route is to obtain a licence from the ministry of commerce and the 2nd route is to fulfill the conditions of Notification No.4/97-02. The appellant chose the second route and have failed to produce necessary certificate to avail the benefit of said notification. In these circumstances, the import of car is in violation of import export policy. Therefore, the impugned order rightly confiscated the car and imposed penalty. - Decided against the appellant
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