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2016 (3) TMI 607 - AT - CustomsConfiscation under Section 111 (d) of the Customs Act, 1962 - Import of car other than manufacturing country - Levy of Redemption fine - Held that:- as the import of car is not prohibited and by taking a note of various decisions of the Tribunal similar to the facts of the case, order of absolute confiscation is not justified. Therefore, it is modified in to an order of confiscation with an option to redeem the vehicle on payment of appropriate redemption fine and customs duty alongwith the penalty under Section 112 ibid. - Decided in favour of appellant
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