https://www.taxtmi.com/caselaws?id=98529 The Tribunal dismissed the appeal from the Revenue and discharged the stay application, affirming the Commissioner's decision that the seized foreign-made car engines and cars fitted with such engines were duty paid and openly available in the market, thus setting aside the confiscation orders. The Tribunal emphasized the legality of importing used diesel engines as restricted goods, which can be cleared upon payment of redemption fines, and highlighted the necessity for substantial evidence to establish the smuggled nature of goods not falling under specific Customs Act provisions. en-us Thu, 10 May 2001 00:00:00 +0530 Fri, 20 Jan 2012 18:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98529 The Tribunal dismissed the appeal from the Revenue and discharged the stay application, affirming the Commissioner's decision that the seized foreign-made car engines and cars fitted with such engines were duty paid and openly available in the market, thus setting aside the confiscation orders. The Tribunal emphasized the legality of importing used diesel engines as restricted goods, which can be cleared upon payment of redemption fines, and highlighted the necessity for substantial evidence to establish the smuggled nature of goods not falling under specific Customs Act provisions. Case-Laws Customs Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98529