https://www.taxtmi.com/caselaws?id=201374 The court upheld the confiscation of a second-hand motorcycle due to non-compliance with EXIM Policy conditions, leading to the imposition of a redemption fine and penalty under the Customs Act. Despite initial permission for clearance in India, the appellate authority later ruled that re-export was necessary as the respondent failed to meet specified conditions, emphasizing adherence to Notification requirements. The decision revoked the clearance for personal use in India, reinforcing the obligation to re-export the motorcycle in light of non-compliance with import conditions. en-us Wed, 13 Jan 2010 00:00:00 +0530 Wed, 05 Jan 2011 14:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201374 The court upheld the confiscation of a second-hand motorcycle due to non-compliance with EXIM Policy conditions, leading to the imposition of a redemption fine and penalty under the Customs Act. Despite initial permission for clearance in India, the appellate authority later ruled that re-export was necessary as the respondent failed to meet specified conditions, emphasizing adherence to Notification requirements. The decision revoked the clearance for personal use in India, reinforcing the obligation to re-export the motorcycle in light of non-compliance with import conditions. Case-Laws Customs Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201374