https://www.taxtmi.com/caselaws?id=194980 A used vehicle imported in breach of import conditions and foreign trade restrictions was treated as prohibited goods under the Customs Act because the appellant was found to be only a name lender and the real import was carried out by another person. On those facts, confiscation under Section 111(d) was held justified, and redemption under Section 125 was denied because the import violated the applicable trade regime. The precedents cited by the appellant were distinguished on facts and found inapplicable. The confiscation and penalty were upheld, and the challenge failed. en-us Wed, 29 Apr 2015 00:00:00 +0530 Tue, 10 Oct 2017 07:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194980 A used vehicle imported in breach of import conditions and foreign trade restrictions was treated as prohibited goods under the Customs Act because the appellant was found to be only a name lender and the real import was carried out by another person. On those facts, confiscation under Section 111(d) was held justified, and redemption under Section 125 was denied because the import violated the applicable trade regime. The precedents cited by the appellant were distinguished on facts and found inapplicable. The confiscation and penalty were upheld, and the challenge failed. Case-Laws Customs Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194980