https://www.taxtmi.com/caselaws?id=211325 The judgment addressed the confiscation of an imported 'Toyota Land Cruiser Car' due to tampering of engine and chassis numbers. The Commissioner (Appeals) upheld the valuation but set aside the confiscation order, directing release on payment of duty and redemption fine. The Tribunal modified the redemption fine and personal penalty, leading to Department appeals. The court upheld the release order on payment of redemption fine and personal penalty, emphasizing the lack of clear chassis and engine numbers for registration. The appeals partially allowed, restoring original redemption fine and personal penalty amounts. The Writ Petition directed immediate release upon payment. en-us Fri, 20 Jan 2012 00:00:00 +0530 Mon, 21 Apr 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211325 The judgment addressed the confiscation of an imported 'Toyota Land Cruiser Car' due to tampering of engine and chassis numbers. The Commissioner (Appeals) upheld the valuation but set aside the confiscation order, directing release on payment of duty and redemption fine. The Tribunal modified the redemption fine and personal penalty, leading to Department appeals. The court upheld the release order on payment of redemption fine and personal penalty, emphasizing the lack of clear chassis and engine numbers for registration. The appeals partially allowed, restoring original redemption fine and personal penalty amounts. The Writ Petition directed immediate release upon payment. Case-Laws Customs Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211325