https://www.taxtmi.com/caselaws?id=106454 The Appellate Tribunal set aside the Commissioner of Customs' confiscation order of a used BMW car under OGL, emphasizing the need to consider redemption fines and past practices. The Tribunal stressed consistency in treatment of imports and adherence to legal precedents, remanding the matter for revaluation and determination of fines and penalties while leaving the valuation issue open for further consideration. The decision underscored the principle of legitimate expectation in administrative decisions and the importance of proper consideration of fines in customs adjudication. en-us Fri, 19 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 12:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106454 The Appellate Tribunal set aside the Commissioner of Customs' confiscation order of a used BMW car under OGL, emphasizing the need to consider redemption fines and past practices. The Tribunal stressed consistency in treatment of imports and adherence to legal precedents, remanding the matter for revaluation and determination of fines and penalties while leaving the valuation issue open for further consideration. The decision underscored the principle of legitimate expectation in administrative decisions and the importance of proper consideration of fines in customs adjudication. Case-Laws Customs Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106454