https://www.taxtmi.com/caselaws?id=171633 The Tribunal upheld the liability of the Toyota Landcruiser to confiscation and penalties under the Customs Act but remanded the case to verify if the goods were prohibited. It was found that absolute confiscation without redemption was incorrect, and the option to redeem the vehicle should have been given. The sale proceeds of the auctioned vehicle were ordered to be refunded to the actual owner/importer after deductions. The appeals were allowed for further proceedings to determine ownership and redemption options. en-us Mon, 22 Apr 2013 00:00:00 +0530 Tue, 28 Jul 2015 10:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171633 The Tribunal upheld the liability of the Toyota Landcruiser to confiscation and penalties under the Customs Act but remanded the case to verify if the goods were prohibited. It was found that absolute confiscation without redemption was incorrect, and the option to redeem the vehicle should have been given. The sale proceeds of the auctioned vehicle were ordered to be refunded to the actual owner/importer after deductions. The appeals were allowed for further proceedings to determine ownership and redemption options. Case-Laws Customs Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171633