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2018 (11) TMI 190 - AT - CustomsImport of prohibited goods - Used Vehicle RHD, Hummer H3, Petrol, 3700CC - vehicle was not imported from the country of manufacture i.e. South Africa but it was imported from Dubai, UAE - absolute confiscation - penalty - Held that:- The import of car is not prohibited. Therefore, the Adjudicating Authority ordering for absolute confiscation has not given justified findings for absolute confiscation - It is found from several Tribunal’s decisions and Hon’ble High Court’s decisions where the goods are not prohibited, absolute confiscation is not warranted. The Adjudicating authority in the present case ordering for absolute confiscation is not justified - the order of absolute confiscation is modified to confiscation with an option to redeem the vehicle on payment of appropriate redemption fine and customs duty and uphold the penalty imposed on the appellants under Section 112 (a) of the Customs Act. Matter remanded to the adjudicating Authority only of the purpose of determining the redemption fine under Section 125 - appeal allowed by way of remand.
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