https://www.taxtmi.com/caselaws?id=81104 A foreign-origin Mercedes Benz was treated as the same vehicle imported under carnet because the chassis number in the seizure record, carnet register and registration book substantially matched, while the engine-number variation was considered insignificant. The claimed Hyderabad registration was found fictitious, no NOC from Hyderabad was produced, and there was no documentary proof of purchase from STC. On that basis, the vehicle was treated as unlawfully retained in India and confiscation under Section 111(d) of the Customs Act was upheld. Relief by redemption under Section 125 was refused because the appellant had not proved lawful title or bona fide entitlement, making the discretion to grant redemption unavailable on the facts. en-us Tue, 23 Oct 1990 00:00:00 +0530 Wed, 22 Jun 2011 15:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81104 A foreign-origin Mercedes Benz was treated as the same vehicle imported under carnet because the chassis number in the seizure record, carnet register and registration book substantially matched, while the engine-number variation was considered insignificant. The claimed Hyderabad registration was found fictitious, no NOC from Hyderabad was produced, and there was no documentary proof of purchase from STC. On that basis, the vehicle was treated as unlawfully retained in India and confiscation under Section 111(d) of the Customs Act was upheld. Relief by redemption under Section 125 was refused because the appellant had not proved lawful title or bona fide entitlement, making the discretion to grant redemption unavailable on the facts. Case-Laws Customs Tue, 23 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81104