CESTAT adjudicated a case involving misdeclaration of an...

CESTAT adjudicated a case involving misdeclaration of an imported second-hand vehicle as new, resulting in confiscation. The tribunal affirmed the appellant's ownership based on vehicle registration and determined mandatory customs duty liability under Section 125(2). The court conclusively held that the appellant, as the vehicle's owner, cannot escape paying differential duty and charges upon redemption. The Commissioner(Appeals)'s order for de novo adjudication was upheld, and the appellant's appeal was dismissed, establishing the inescapable duty payment obligation regardless of initial misdeclaration circumstances.