https://www.taxtmi.com/caselaws?id=126263 CESTAT upheld confiscation of a second-hand special purpose vehicle under Section 111(d) of the Customs Act, 1962 because the import breached a mandatory FTP import condition: the vehicle exceeded the permitted three-year age limit and no waiver of that requirement had been obtained. The importer had sought waiver only of the homologation-certificate condition, showing awareness of the applicable licensing notes. The Tribunal also sustained penalty under Section 112(a), holding that the breach was not merely technical or venial and that the importer's conduct did not justify penalty relief; the penalty was considered proportionate and reasonable. en-us Thu, 12 Mar 2009 00:00:00 +0530 Sat, 03 Nov 2012 17:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126263 CESTAT upheld confiscation of a second-hand special purpose vehicle under Section 111(d) of the Customs Act, 1962 because the import breached a mandatory FTP import condition: the vehicle exceeded the permitted three-year age limit and no waiver of that requirement had been obtained. The importer had sought waiver only of the homologation-certificate condition, showing awareness of the applicable licensing notes. The Tribunal also sustained penalty under Section 112(a), holding that the breach was not merely technical or venial and that the importer's conduct did not justify penalty relief; the penalty was considered proportionate and reasonable. Case-Laws Customs Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126263