Home Case Index All Cases Customs Customs + AT Customs - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 792 - AT - CustomsRedemption of vehicle - import of used Volkswagen Beetle, Model 2004 - case of Revenue is that the impugned order allowing the redemption of the confiscated vehicle on payment of fine of ₹ 2,00,000/- is wrong because the vehicle was imported in violation of the Rules and the Foreign Trade Policy 2009-14 - Held that: - the learned Commissioner (Appeals) has given the reasoning for allowing the redemption of the confiscated vehicle on payment of fine and stated that adjudicating authorities are not empowered to impose conditions when granting the option to redeem confiscated goods on payment of fine. Powers have to be exercised strictly in accordance with the letter of the law if the foundation of Rule of Law is to continue to support our polity. In imposing the condition of re-export, the original authority has exceeded the jurisdiction conferred by the statute. I, therefore, set aside the portion of the order relating to re-export of the car as a condition of redemption - the reasoning given by the learned Commissioner is legal and there is no infirmity in it - appeal dismissed - decided against Revenue.
|