https://www.taxtmi.com/caselaws?id=73298 The Tribunal upheld the confiscation of the imported Mercedes Benz car under Section 111(d) of the Customs Act, emphasizing compliance with re-export obligations. The Tribunal rejected leniency due to deliberate violation, ordering absolute confiscation. The duty demand issue was not addressed. The penalty under Section 112 was set aside due to ambiguity in specifying the violated clause. The department's appeal for confiscation was allowed, resulting in absolute confiscation, while the importer's appeal led to the penalty being overturned. en-us Wed, 07 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73298 The Tribunal upheld the confiscation of the imported Mercedes Benz car under Section 111(d) of the Customs Act, emphasizing compliance with re-export obligations. The Tribunal rejected leniency due to deliberate violation, ordering absolute confiscation. The duty demand issue was not addressed. The penalty under Section 112 was set aside due to ambiguity in specifying the violated clause. The department's appeal for confiscation was allowed, resulting in absolute confiscation, while the importer's appeal led to the penalty being overturned. Case-Laws Customs Wed, 07 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73298