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2009 (4) TMI 401 - HC - CustomsImport of motor vehicle – used car – misdeclaration – confiscation - on examination of the car a Legend ‘VOGUE, was found on the back side of the vehicle. Since the models ‘VOGUE’ and ‘COUNTY’ were different models, the customs authorities conducted a detailed examination of the vehicle – Held that: - there was a deliberate attempt to evade customs duty by misdeclaring a 2002 model vehicle as a 1998 model one. - The fact that the description of the vehicle and its registration papers do not conform to the vehicle actually imported, gives rise to grave suspicion with regard to the bona fides of the importer. The act of the appellant has violated not only the Customs Act but also the provisions of the Foreign Trade (Development and Regulation) Act, 1992. – Confiscation held as valid – decided against the importer / appellant
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