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2016 (11) TMI 902 - AT - CustomsConfiscation of imported car - imposition of interest and penalty - Valuation - import of car by Embassy of the Democratic Republic of Congo in India - abandonment of ownership subsequently - Held that: - The car was imported without any licence. Hence the adjudicating authority has correctly held that the vehicle is liable for confiscation. Since the appellant has accepted the valuation and paid the duty liability and not seriously contesting the valuation, we find that the redemption fine and penalty imposed by the adjudicating authority is disproportionate to the said value - the appeal is disposed of by reducing the redemption fine and the penalty imposed.
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