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2016 (4) TMI 537 - HC - CustomsConfiscation and imposition of redemption fine as well as penalty u/s 112A & 114AA of the Act - Seizure of imported high end luxury car - Mis-declared as new car and evasion of payment of customs duty as under-invoiced - Held that:- the Court is not persuaded to come to a different conclusion from adjudication order as well as the impugned order of the CESTAT where the CESTAT has come to a definite finding that the respondent was a bonafide purchaser of the car and had no role in its importation. - Decided against the revenue
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