Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 853 - AT - CustomsConfiscation of vehicle - non-production of homologation certificate with respect to the car under import is a tedious process and involves dismantling of the car - Held that:- There was a requirement of production of homologation certificate in respect of cars imported from abroad and the appellant also undertook to produce the same within a period of six months from the date of import of the car which the appellant failed to comply with and therefore, the adjudicating authority came to the conclusion that the said car is liable to confiscation under Section 111(d) of the Customs Act. The said finding cannot be faulted at all. However, since the car is used by the company in India and there is no commercial consideration attached or involved in the matter, the imposition of fine and penalty has to be minimal. - Appeal disposed of.
|