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<h1>CESTAT Mumbai: Appeal Allowed for Confiscated Suzuki Twin Car</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal against the confiscation and penalty imposed on the import of a Suzuki Twin Car for R&D ... Imported Suzuki Twin Car confiscated for the reason that the import was not through Customs Port at Mumbai and that the vehicle does not have photometry of the head lamps to suit “keep left” traffic – DGFT has relaxed the above condition subject to the condition that the importer will not be permitted RTO registration for the imported vehicle and will be used by the appellants solely for R & D purpose - In the light of this clarification confiscation, penalty & fine are set aside The Appellate Tribunal CESTAT, Mumbai allowed the appeal against the confiscation and penalty imposed on the import of a Suzuki Twin Car for R&D purposes. The Ministry of Commerce and Industry relaxed the conditions, allowing the car to be used only for R&D. The impugned order was set aside, and the appeal was allowed.