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2016 (3) TMI 469 - AT - CustomsImposition of Redemption fine and penalty - Section 112(a) and 114A of the Customs Act, 1962 - Import of second hand car by misdeclaring it as new car - Held that:- appellant has purchased the car after clearance from the Customs as bona fide purchaser of the car. Therefore, the imported car is liable to be confiscation but as the redemption fine imposed is excessively high, it is to be reduced followed by the case of M/s. Buhariwala Logistics And Shri Vishvas Uday Singh Laad Versus C.C. (Import & General) , New Delhi [2015 (11) TMI 758 - CESTAT NEW DELHI] . Also, as the appellant is a bona fide purchaser of the car and no statement of the appellant was recorded and having no role in illegal importation of the car, the penalty under various provisions of the Customs Act namely, 112 (a), 114 AA & 114A is not imposable. Decided in favour of appellant
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