https://www.taxtmi.com/caselaws?id=115516 A car shown in the registration record as imported, with a customs clearance certificate inferable from that record under the motor vehicle registration scheme, could not be treated as smuggled merely because the original importer could not be traced after more than seven years. The vehicle had changed hands several times, and the department's case rested on suspicion rather than proof. On those facts, confiscation and redemption fine were not sustainable, and the appeal succeeded. en-us Fri, 12 Aug 2005 00:00:00 +0530 Wed, 30 May 2012 16:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115516 A car shown in the registration record as imported, with a customs clearance certificate inferable from that record under the motor vehicle registration scheme, could not be treated as smuggled merely because the original importer could not be traced after more than seven years. The vehicle had changed hands several times, and the department's case rested on suspicion rather than proof. On those facts, confiscation and redemption fine were not sustainable, and the appeal succeeded. Case-Laws Customs Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115516