https://www.taxtmi.com/caselaws?id=81884 The Tribunal upheld the confiscation of the Mercedes Benz Car under Section 111(d) of the Customs Act due to discrepancies in the Registration Book and the appellant's failure to rectify them. The appellant's claims of parts replacement and challenges to the valuation and applicability of Customs Act sections were dismissed. The Tribunal deemed the order under Section 111(e) invalid but justified the confiscation under Section 111(d) based on legal provisions for temporary vehicle imports. The penalty of Rs. 15,000 was upheld due to the appellant's failure to re-export the Car within the stipulated period and lack of evidence supporting its purchase and registration. en-us Mon, 25 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81884 The Tribunal upheld the confiscation of the Mercedes Benz Car under Section 111(d) of the Customs Act due to discrepancies in the Registration Book and the appellant's failure to rectify them. The appellant's claims of parts replacement and challenges to the valuation and applicability of Customs Act sections were dismissed. The Tribunal deemed the order under Section 111(e) invalid but justified the confiscation under Section 111(d) based on legal provisions for temporary vehicle imports. The penalty of Rs. 15,000 was upheld due to the appellant's failure to re-export the Car within the stipulated period and lack of evidence supporting its purchase and registration. Case-Laws Customs Mon, 25 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81884