https://www.taxtmi.com/caselaws?id=118217 The Tribunal upheld the order of confiscation under the Customs Act due to the fraudulent clearance of a vehicle with misdeclared details to evade duty. Despite the appellant's claim of being a bona fide purchaser, the Tribunal found the clearance to be fraudulent, leading to the imposition of a redemption fine of Rs. 5,00,000. The Tribunal determined that subsequent show cause notices were valid in cases of fraud, emphasizing that clearance under Section 47 does not guarantee immunity from confiscation under Section 111(d), (m), and (o) of the Customs Act. en-us Wed, 26 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 12:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118217 The Tribunal upheld the order of confiscation under the Customs Act due to the fraudulent clearance of a vehicle with misdeclared details to evade duty. Despite the appellant's claim of being a bona fide purchaser, the Tribunal found the clearance to be fraudulent, leading to the imposition of a redemption fine of Rs. 5,00,000. The Tribunal determined that subsequent show cause notices were valid in cases of fraud, emphasizing that clearance under Section 47 does not guarantee immunity from confiscation under Section 111(d), (m), and (o) of the Customs Act. Case-Laws Customs Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118217