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2010 (2) TMI 1025 - AT - CustomsAbsolute Confiscation - import of car - actual importer - Absolute confiscation has been ordered on the ground that appellant is not the owner of the car as he could not afford such a costly vehicle but merely lent his name for importation of the car. Held that:- In the absence of any stipulation in the Import Policy regarding financial condition of the importer, it is not for the adjudicating authority to question the financial wherewithal of the importer. The absolute confiscation is, therefore, not warranted in the present case and we, accordingly, set it aside. The order of absolute confiscation is converted into an order of confiscation with an option of redemption of the vehicle. The quantum of fine and penalty imposed should be re-determined by the adjudicating authority, within a period of 3 months from the receipt of this order and on extending a reasonable opportunity to the importer of being heard. Appeal allowed.
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