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2016 (4) TMI 537 - DELHI HIGH COURT

2016 (4) TMI 537 - DELHI HIGH COURT - TMI - Confiscation 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 o .....

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re-filing the appeal) 2. For the reasons stated in the application, the delay in re-filing the appeal is condoned. 3. The application is disposed of. CUSAA 13/2016 & CM No. 12614/2016 (for stay) 4. This appeal by the Department under Section 130 of the Customs Act, 1962 ('Act') is against an order dated 21st October 2015 of the Custom Excise and Service Tax Appellate Tribunal ( CESTAT ) whereby the Respondent's appeal against the order-in-original dated 7th April 2015 passed by t .....

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