https://www.taxtmi.com/caselaws?id=244969 Imported motor cycles were treated as liable to confiscation under section 111(d) of the Customs Act, 1962 for non-compliance with licensing conditions relating to country of origin and the required type approval or certificate of compliance, so confiscation was upheld in principle. The redemption fine and penalty were regarded as requiring reconsideration. The Commissioner (Appeals) was held to have no power to remand in the manner adopted, but the Tribunal noted that it could remand where fresh adjudication was necessary. The matter was therefore set aside and sent back for de novo adjudication after notice and hearing. en-us Fri, 04 Oct 2013 00:00:00 +0530 Tue, 04 Mar 2014 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244969 Imported motor cycles were treated as liable to confiscation under section 111(d) of the Customs Act, 1962 for non-compliance with licensing conditions relating to country of origin and the required type approval or certificate of compliance, so confiscation was upheld in principle. The redemption fine and penalty were regarded as requiring reconsideration. The Commissioner (Appeals) was held to have no power to remand in the manner adopted, but the Tribunal noted that it could remand where fresh adjudication was necessary. The matter was therefore set aside and sent back for de novo adjudication after notice and hearing. Case-Laws Customs Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244969